This is an archived article that was published on sltrib.com in 2016, and information in the article may be outdated. It is provided only for personal research purposes and may not be reprinted.
Regarding the op-ed "Legislators caved to Amazon at the expense of Utah businesses," March 13, by bookstore owner Betsy Burton, there's a name for this type of thinking: Amazon Derangement Syndrome.
Amazon Derangement Syndrome afflicts otherwise rational people, often associated with the traditional book business, who simply can't think straight when it comes to Amazon. Burton is seeking a special Amazon tax.
Of course, as a bookstore owner, Burton doesn't like Amazon because the pre-tax prices she charges for books are much higher than the prices Amazon charges for books. She believes any targeted tax legislation that increases Amazon's prices will benefit her business.
The rationale for exempting Amazon from sales tax laws is simple: Amazon doesn't have a business presence in Utah. No Amazon buildings, no Amazon offices, no Amazon employees. No Utah fire engine will ever be called to put out an Amazon fire. No Utah law enforcement officers will rush to the scene of a crime committed at an Amazon store or warehouse.
When Burton receives a call or an email from a customer in California who wants to buy a book and have it shipped to California, she does not have to pay California sales tax because her bookstore is not located in California.
Amazon is a large and very successful company. It has revolutionized the book business. However, it has scrupulously avoided having any physical presence in Utah and many other states so it isn't required to collect, account for and disburse sales taxes.
David P. Vandagriff
Provo