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If I were to drive south to buy clothes in PA and come back home to NY, they wouldnt try to force PA to collect a NY tax. THATS the argument against it IMHO. Just because it's bought on the internet and my home address is in NY, they dont think I've paid enough. Even though if I need to repair it, I'll likely do it in NY. If I used UPS or FEDEX it keeps NY UPS and FEDEX employees on the job. If it's for my home improvement, it's increasing the value of my home in NY. etc etc etc.
If my girlfriend sends me christmas presents that she bought online and had shipped directly to my home in NY, why should she pay the freaking NY state tax from amazon? Whats the rub? The origin of the order, or the destination?
Amazon better crush this in court, or you're all going to see copycat laws in your states and possibly expanding to non-product orders online. This is designed for the internet and internet commerce ONLY!
Paying attention to it is a must.
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43-922-863 Shut up and play your guitar. 
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