Amazon.com LLC v. Lay 758 F. Supp. 2d 1154 1169 (W.D. Wash. 2010)

The Connecticut Department of Revenue Services (DRS) recently issued demand letters to many remote sellers requiring that they either: (a) provide electronic sales records for all individual sales shipped to a Connecticut address over the past three calendar years; or (b) register to collect and remit Connecticut sales and use tax. This action is consistent