Amazon is at it again: this time in Arkansas, where the company, according to this AP dispatch, said “it would drop its online affiliates… in response to a new state law that would have required the online retailer to start charging sales tax.” Sound familiar? That’s because Amazon has fought this same battle in more than ten states, including Arizona, California, Connecticut, Hawaii, Massachusetts, Missouri, Minnesota, Tennessee, Texas and Vermont. (As MobyLives has been tracking for some time, most recently here and here.)

Amazon’s battle to prevent states from forcing it to collect taxes works nearly the same way every time, by making use a “a 1992 Supreme Court ruling that said states couldn’t force retailers to collect taxes for them unless the retailers had a physical presence.” Thus, Amazon cancels its relationships with local “affiliate” sellers just before any law takes effect and then continues along with its tax-avoiding ways.

The AP report cited above quotes a number of disappointed affiliates and includes this response from state officials: