Initially, Amazon did not collect sales tax from shoppers in states in which the company did not have a physical presence, taking advantage of the 1992 U.S. Supreme Court decision in Quill Corp. v. North Dakota.
ໃນເບື້ອງຕົ້ນ, Amazon ບໍ່ໄດ້ເກັບອາກອນການຂາຍຈາກຜູ້ຊື້ໃນປະເທດທີ່ບໍລິສັດບໍ່ມີຕົວຕົນ, ໂດຍໃຊ້ ຄໍາ ຕັດສິນຂອງສານສູງສຸດຂອງສະຫະລັດປີ 1992 ໃນ Quill Corp. ຕໍ່ North Dakota.