I actually agree in part with you... Amazon, and other companies were skirting the issue of "a retail presence within the state" by not technically having a retail outlet, but rather a marketing/shipping "hub" within the state. So they very much were exploiting a loophole in the old tax code that specifically said they had to have a retail presence to be required to collect sales tax. NC closed that loophole a year ago by expanding the law to cover non-retail presence like the kind Amazon had... and of course Amazon promptly responded by closing that "hub" and moving operations outside of NC. That still should leave them liable for not collecting tax on any period of time that they remained in the state once the law became effective... and while I don't know what that is, I'm sure it isn't back to 2003. So I can't see what point NC would have in asking for the data except to see how much revenue is going towards out-of-state purchases... which wouldn't/shouldn't require names & addresses of NC residents. I expect there would be lots of NC government employees who have made as many or more out-of-state purchases as the average NC resident... and I expect about the same percentage of those employees reported as do the average resident as well. Personally I'm tired of all the back-and-forth on this (not this forum discussion, but rather the NC government back-and-forth)... States like NC either need to jump on board and get a Federal law on interstate commerce OR quit beating the dead horse.