Amazon's affiliate operating agreement contains the following clause:

In addition, if at any time following your enrollment in the Program you become a resident of Arkansas, Louisiana, Maine, Missouri, Rhode Island, or Vermont, you will become ineligible to participate in the Program, and this Operating Agreement will automatically terminate, on the date you establish residency in that state.

Why would they be excluding these particular states from participation?


These states have relevant (offending) sales tax laws. Amazon has no physical presence in Louisiana, but Louisiana recently passed HB30 which requires businesses with in-state affiliates (p3 line 25) to remit sales tax, by redefining "physical presence" which is a requirement for collecting sales tax (Quill Corporation v. North Dakota 504 US 298). Similar laws exist in these states.

It does collect sales tax in Kansas, Kentucky, New York, North Dakota and Washington since it has a real physical presence in these states.


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