The Utah Tax Commission on Friday complied with the order of the State Records Committee and publicly disclosed a previously confidential agreement between the state and Amazon under which the online retailer began collecting sales tax on Utahns' purchases Jan. 1.
There isn't much to see.
The agreement is a boilerplate contract that doesn't refer to any incentive for the retail giant to begin tax collections. It previously had not done so, in line with a decades-old Supreme Court ruling that a state can't force companies to collect taxes unless they have a physical presence within the state's jurisdiction.
Utah's agreement does spell out that Amazon has no liability for past tax collections and assures that the state will claim no authority to audit it for previous years.