iPhone app iPad app Android phone app Android tablet app More

Featuring fresh takes and real-time analysis from HuffPost's signature lineup of contributors
Nathan Newman

Nathan Newman

Posted: March 18, 2011 11:31 AM

How Amazon's Unfair Practices Are Worsening State Budget Crises


I love Amazon. Our family is a Prime member and, living in New York City without a car, we order from Amazon what feels like every other day. And their service is fabulous, with usually next-day diaper delivery for our new baby and customer service where you reach a real human being instantly. And pretty much a no-questions-asked return policy.

So with such great service and wide popularity with its customers, why does Amazon feel it can only compete with an unfair tax advantage?

As I detailed here, Amazon is unfortunately leading the political charge against states seeking to require online retailers to collect sales taxes on goods sold in their states. Just this past week, Amazon terminated its whole Illinois affiliate program, where local websites link to Amazon, in order to evade a recently passed Illinois law that required online retailers market in the state to pay sales taxes if they had people in the state marketing on their behalf.

Losses of state and local sales tax revenue from online retailers evading the tax will total an estimated $11.4 billion by 2012, according to this University of Tennessee study. That adds up to hundreds of thousands of teachers that states will need to fire, community health clinics closed across the nation, and cutbacks in public safety in all our communities.

Why Won't Amazon Compete on a Level Playing Field: I live in New York which passed a similar law, and Amazon chose not to terminate its affiliate program here, so I pay sales tax on Amazon purchases. But that hasn't stopped me and other state residents from using Amazon, since even with sales tax, it often provides better value than competitors locally.

But why should Amazon ever get the unfair competitive advantage of not having to collect sales taxes? A basic principle of tax policy is that the same product should be taxed the same whoever sells it. Customers should never be making decisions based on evading taxes; otherwise, less efficient retail strategies may be adopted based on the tax system rather than on the inherent value of the service.

Online Tax Evasion Shifts Tax Burden onto Low-Income Families: And it's just economically unfair to make it more expensive to shop at a local store than to shop online. Online shoppers at places like Amazon are wealthier than people who only shop locally. So if online shoppers aren't paying the sales taxes needed for local schools and hospitals, that means the tax burden shifts from wealthier residents to poorer residents. Most people don't realize lower-income families pay a higher percentage of their income in state and local taxes than the wealthy, so the rise of online shopping and tax evasion is just making a bad situation worse.

Excuses for Online Sales Tax Loophole aren't Persuasive: And the following are just a few quick rebuttals to Amazon and other online retailer arguments as to why they deserve their loophole. I'm going to tap a report by Michael Mazerov at the Center on Budget and Policy Priorities, who has been birddogging Amazon for years on this issue, for many of these arguments:


  • Myth: Online Retailers Don't Benefit from Sales Taxes: First, Amazon contracts with delivery trucks using roads paid with tax dollars and their users benefit from state investments in broadband expansion in states across the country. Second, the sales tax isn't paid by Amazon; it's paid by its customers, who live and benefit from the wide range of services paid for with local and state tax dollars.

  • Myth: Collecting taxes from multiple states is too complicated: In a database-driven world, which Amazon and online retailers specialize in, matching different tax rates to different customers is just not very challenging. And since Amazon already collects sales taxes on behalf of companies like Target, who have a physical presence in most states and are obligated to collect all sales taxes, it actually has the infrastructure in place. In fact, it calculates and collects sales tax in some states on behalf of approximately 5,000 independent merchants that sell items on its website, despite its public complaints of how tough it would be to collect from its own customers.

  • Myth: Tax Avoidance is not a Big Part of Amazon's Strategy: The reality is that Amazon has created multiple corporate subsidiaries to try to evade state taxes. For example, Amazon subsidiary A-9, based in California, is responsible for the ongoing refinement of the search engine customers use to find items on Amazon's website -- obviously a key asset for a company that sells 24 million different products - yet Amazon doesn't pay sales tax in that state. It has inventory warehouses in Arizona, Indiana, Nevada, Pennsylvania, Texas, and Virginia structured as separate corporations, so that Amazon ships its own goods using its own warehouses in those states, yet claims it has no physical presence.


And then there are just the gross political deals, such as the one currently being proposed in South Carolina, where Amazon will build its own warehouse in that state, yet will receive a special tax break from the state explicitly allowing it to evade taxes. The state Chamber of Commerce and conservative groups are condemning this $40 million giveaway to Amazon as a grossly unfair deal for the company.


Need a Federal Solution: Ultimately, even the laws like New York's and Illinois's will only address part of the problem of online retailing. What's needed is a federal law requiring all retailers selling goods in any state to collect and remit sales taxes to the home state of each customer. A Main Street Fairness Act has been introduced repeatedly over many years, but is now needed even more desperately by state governments facing massive deficits.

Crossposted from TechProgress

 

Follow Nathan Newman on Twitter: www.twitter.com/nathansnewman

 
 
  • Comments
  • 61
  • Pending Comments
  • 0
  • View FAQ
Comments are closed for this entry
View All
Favorites
Recency  | 
Popularity
Page: 1 2 3  Next ›  Last »  (3 total)
HUFFPOST SUPER USER
xanas
libertarian, voluntarist, anarchist
02:28 PM on 03/24/2011
How about we eliminate state sales tax instead? That would make for a fair playing field.
04:02 PM on 03/24/2011
Winner! Quick, simple, straightforward, easy. Just make the exemption no longer an exemption by "giving" it to everyone.
01:49 PM on 03/24/2011
The more taxes starved from any gov't beast the better. Go Amazon Go!
photo
Mitchman57
I might be indecisive. But... maybe not.
04:50 PM on 03/21/2011
I run an on-line business and let me tell you that the plethora of differences between state, county and local taxes is the biggest hindrance to cross-state sales tax collection. Some states have over 200 rate schemes depending on the zip code, enterprise zones, products sold, etc. The merchant may need to send the sales tax in small pieces to 2, 3, 4 different entities. Tax offices won't be able to audit this resultant mess. Merchants can't afford the reporting requirements for 50 states let alone all of the special county and enterprise zones. (consider small merchants on ebay for example - forget it)

Sometimes clothes are taxed in New York City, sometimes not. Food? Sometimes, depends. Soft drinks are subjected to a special tax in some parts of PA.

In short - shopping cart software as we know it can't do what needs to be done mostly because the states sometimes don't have a clue how to untangle the information and pass this to the local merchants let alone those outside the state.

The day may come when state taxes will become standardized making it possible, but not today.
04:19 PM on 03/21/2011
Under the law, consumers are supposed to pay the uncollected taxes from online sales when they file each year. Since you're so eager to pay those taxes, I'm sure you reported those to the IRS when you filed, yes? No, I didn't think so.

Plus, it's misleading to act like Amazon is the agressor here. It's retailers like Target, Barnes & Noble, and Wal-Mart who are the ones pushing the issue by forming the innocuous-sounding "Alliance for Main Street Fairness" (corporations love front groups) to lobby governments to force Amazon to collect taxes.

It all has nothing to do with state budgets and even less to do with Main Street -- it's a bunch of rich companies trying to stay rich by putting the squeeze on a successful rival. But those of us actually on Main Street will end up footing the bill.
photo
HUFFPOST SUPER USER
ringmaster
I know I spelled it wrong.
11:12 PM on 03/20/2011
"A basic principle of tax policy is that the same product should be taxed the same whoever sells it. Customers should never be making decisions based on evading taxes; otherwise, less efficient retail strategies may be adopted based on the tax system rather than on the inherent value of the service."
Sure, I'll support that as soon as I see corporations lobbying for laws not based on evading taxes.
photo
Mister Grumpy
An Angry American
10:28 PM on 03/20/2011
How is Amazon not playing fair?........... they didn't make the rules........... they're only using the laws to their best advantage like any greedy capitalist would do..........
schatsie
Wall Street is Worse than Vegas
07:46 PM on 03/20/2011
Read FREE LUNCH about Gamber Mountain and other retailers who collect state sales taxes AND KEEP THEM.....that is criminal!

See FairShareTaxes.org for a real doozy about the wealthy...PS my daughter in law with 3 children LOVES shopping on Amazon because she can shop from home while the children are sleeping...
06:08 PM on 03/20/2011
"A basic principle of tax policy is that the same product should be taxed the same whoever sells it. Customers should never be making decisions based on evading taxes"

Why do people who live in NYC drive to New Jersey to avoid paying taxes on clothes? Or people who live in Maryland drive to Delaware that has no tax?

He mentions trucks that get a packages to the homes. First, UPS or Fed Ex pay those taxes and secondly, even if they were Amazons trucks, they would by buying gas in the states they are delivering. And most states use gas tax/tolls for roads.

Going back to my first point, New Jersey chooses to not charge sales tax for clothes, while NY does. Delaware chooses to charge no sales tax, while Maryland and PA don't. These are choices those states make to their tax code. Illiniois can choose to tax internet purchases, and Amazon can choose not to do business with that state. If more stats follow suit Amazon will be required to go back to doing business if they want to make money. This is free choice, Amazon can choose to do business with one state while not doing business with another, just as each state can choose to tax who they want, what they want. This is not unfair business practices, just a business making a choice.

Also, most states already require people to pay sales tax on internet purchases, except the taxpayer has to claim them.
photo
LunaPark
Don't believe it until it's officially denied
06:04 PM on 03/20/2011
While you're ordering stuff off Amazon, order "Atlas Shrugged".
03:53 PM on 03/20/2011
Originally, because online sales reach a global market, there was zero tax. That was the largest advantage of online sales. Then congress got greedy and paranoid...
03:30 PM on 03/20/2011
1. It's a Sales and Use tax on the consumer not the merchant.
2. If the merchant doesn't collect the tax, the consumer is required to pay the state directly.
3. If you but from someone that does not collect tax and you don't remit the amount due to the state you are EVADING a tax.
4. The argument that it is too burdensome for an enterprise like Amazon to collect and remit the tax is too silly to be taken seriously.
5. The argument that collecting tax on out-of-state Internet sales would unfairly burden the poor ignores the reality that the poor don't shop over the Internet as much as higher income groups.
6. An argument could be made that making the collection of sales taxes mandatory would decrease pressure the raise tax rates or even allow tax rates to be lowered.
photo
HUFFPOST SUPER USER
ringmaster
I know I spelled it wrong.
11:21 PM on 03/20/2011
It MAY be true that that the poor don't shop over the Internet as much as higher income groups (verification needed), sales tax is still regressive. The elderly, disabled, and people living outside large towns also benefit greatly from online shopping, maybeyou should have a extra tax on them too.
photo
HUFFPOST SUPER USER
jcaunter
Profile: schizoid, INTJ
09:35 AM on 03/20/2011
Sales tax is about the most regressive, unfair to the poor, tax there is. And it's offensive. Maybe instead of trying to force Amazon to raise taxes on the poor so the instate retailers can compete, the instate retailers should be able to stop charging sales tax instead?

Raising property taxes would be a much fairer way, to the poor, of raising government revenues.
photo
HUFFPOST SUPER USER
JoeBlough
The Horror. . .The Horror. . .
03:09 AM on 03/20/2011
So, Amazon has to subsides the brick and mortar stores? That's socialism.
03:58 PM on 03/19/2011
Leave the situation alone - we already pay shipping and as state residents we pay plenty of taxes already - enough is enough - greed, not need is what this is about
05:02 PM on 03/19/2011
You pay for shipping with Amazon? I'm not saying they should be collecting sales tax, I'm just surprised you pay for shipping.

And on a side note (not to you Roxanne) anyone concerned about the poor being burdened by disproportional state taxes should be against the cigarette sin tax. It's a regressive tax shouldered predominantly by the lower classes, yet every do-gooder that cares seems to keep clamouring to raise it.
photo
HUFFPOST SUPER USER
jcaunter
Profile: schizoid, INTJ
09:37 AM on 03/20/2011
Frankly the taxes on cigarettes ought to be raised significantly for the poor--so significantly that they'll be able to cover the outrageous medical expenses smokers incur over those of normal people.
04:05 PM on 03/24/2011
Of course you "pay" for shipping. TANSTAAFL
12:36 PM on 03/19/2011
Haha!!! who do you think you are the IRS? You use the terms tax evasion--cute, but not correct or accurate. They simply do not want to pay taxes and by law they do not have to if they do not have affililiates in the same state or other brick what have you. Now, any good business person is going to try to minimize any payout and it is not illegal or tax evasion or anything else you might think of. If the people in state legislatures around the country ever got their stuff together to agree on tax categories for similar items they would already be collecting on internet taxes but because of their own incompetance they are not. States have only themselves to blame. They are shamed by their own ignorance and greed. Viva Amazon!