The last several years have brought big changes to sales tax collection for purchases made at Amazon.com and other e-retail websites. As recently as 2011, Amazon was only collecting sales tax on its direct sales in five states–a fact that gave the company a competitive edge over brick and mortar stores during a critical time in its growth. Today, Amazon is collecting state-level sales taxes on all its direct sales but, in half a dozen states, it still fails to collect tax on sales it makes through the Amazon Marketplace. Collection is expected to begin in Tennessee on Oct. 1, 2020. But Florida, Kansas, Louisiana, Mississippi, and Missouri must enact legislation or take administrative action to require tax collection by Amazon Marketplace and other large online marketplaces, such as Etsy and eBay, that are failing to collect the sales taxes owed by their customers.