Amazon 5200, Minnesota 0: The Affiliate Nexus Tax has failed – Minneapolis Star Tribune

Amazon 5200, Minnesota 0: The Affiliate Nexus Tax has failed
Minneapolis Star Tribune
Legislators wanted to force Amazon to collect the unpaid use tax as sales tax, so they set up the law to make any Minnesota business that accepted advertising from Amazon a “nexus” — that is, a physical presence — in the state. The law went so far as