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Or the boxes are owned by a company which is not Amazon.

Make it a joint venture with UPS and use it for all kinds of deliveries and win.



Yeah, but the law is always murky about what constitutes a "physical presence," and the interpretations vary from state to state. I'm fairly certain that if they started springing up all over the US, there would be a lot of debate about whether a sales tax was required.

In any case, there's no way Amazon would keep these around if they alone necessitated a sales tax, since the trade-off would be too great.


These will be undoubtedly owned by 7-11. It's a virtual guarantee of getting more people to come into your store that may buy something since they're already there.




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