The only certain things are death and taxes
Does anyone know if Amazon Lockers is a separate entity? If not, and this ultimately depends on the minutiae of the deal, a lot of states might eye using this as an avenue to go after sales tax on Amazon purchases.
As far as I can see, these locker locations are not accepting deliveries as the customer's agent, like say, a Mailboxes-type store. Amazon is paying them for the privilege of placing their own equipment in that location's space. Looks like nexus to me, at least enough to go to court. Mucho dineros of state revenue on the line here.
If I'm remembering my stuff correctly, once a company has nexus in a state, sales tax will apply to all the company's sales delivered to that state, regardless of whether they go to a locker or not.
The info on Amazon about Lockers doesn't refer to any tax considerations.
Has anyone used this service yet - did they charge sales tax?
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