Actions on the part of many states continue to reach beyond their physical borders to collect sales and use tax. This has led to concepts like "economic nexus" and "click through nexus". The article below details the impact this is having in the market place. Amazon has threaten to end its affiliate program with web sites in California because California is threatening to require Amazon to collect its sales tax.
Walmart being ever opportunistic has jumped in and offered relationships with Amazon's disenfranchised affiliates. Why? Because Walmart is already required to collect California's sales tax due to the fact that it already has stores in California.
Wal-Mart Looks To Poach Amazon's California Affiliates - WSJ.com
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