They already have fulfillment sites in fif teen states and customer service locations in two more. That makes them eligible for sales taxes in those states under current law. (I'm not sure about customer service sites.) Some other states, such as Idaho, have tried to collect sales tax from all mail order retailers, regardless of location. However, if Amazon goes local in most states, then removing the brick-and-mortar exception for sales tax hurts their competition more than it does Amazon.

Besides testing same-day delivery, more local sales presence means that Amazon could use their own trucks for some next-day and 2nd-day deliveries too, thus keeping more money in-house. Here's a more recent article on the same-day trials:
Same-Day Delivery: Do Consumers Want It All and Want It Now?

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• Amazon may be moving into many USA states - Authored by: Wol on Tuesday, April 23 2013 @ 03:05 PM EDT