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The facts behind Colorado’s new Internet sales tax law and the termination of affiliates at Amazon.com

On March 1 a Colorado law designed to increase sales tax collection on Internet purchases went into effect. A week later, Amazon.com, one of the nation’s largest online retailers, terminated its contracts with all of its Colorado “marketing affiliates” — some 4,000 Coloradans. These terminations have sparked a sizeable debate, with some blaming the Colorado Legislature for disregarding similar past outcomes in other states.

Released March 18, 2010

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