Sam Zaprzalka (J.D. 2010, Seattle) has published Note, New York's Amazon Tax Not Out of the Forest Yet: The Battle Over Affiliate Nexus, 33 Seattle U. L. Rev. 527 (2010). Here is the Conclusion:

Of course, the ultimate question in this Amazon Tax saga is, “Who cares? How does this affect me personally?” Residents of New York who shop with Amazon or other major e-tailers have already been affected; they now pay a tax charge on all of their purchases. If the Statute is upheld, residents of every other state will most likely have a similar experience. On a more positive note, states will be better able to provide the services we all depend on as the reduction of their revenues is slowed or even stopped. Nonetheless, your days of tax-free shopping on the internet are likely numbered.

Ultimately, the Amazon Tax represents just one more way that states have attempted to circumvent the Quill substantial nexus standard. Until a determination of what constitutes a substantial nexus is resolved and Congress develops a policy on how to tax internet sales, e-tailers will continue to operate in a very uncertain tax landscape. Whether Congress will enact a federal statute to clear up the situation or whether states will continue to enact piecemeal attempts to circumvent Quill remains to be seen. The court battle over the Statute has the potential to play a key role in this determination. But, as long as internet sales continue to grow and states continue to feel they are losing out on revenue, the Amazon Tax is only the first of many attempts to tax internet sales.