I somewhat agree with incrediBILL's comments. However, in principle, I dislike the idea that the state government is pushing the burden of reporting onto the merchant. Subpoenaing records for individuals who are the subject of an audit? Yes, I can definitely agree with that. Blanket requests for ALL sales? No, I don't agree with that- that seems like the BoR is overstepping its authority.
Let's say that Amazon (and other retailers) are forced to hand over the records. After the huge expense of processing all that data and matching it up against tax returns and going after the "scofflaws" (not to mention the cost of this lawsuit) would the state even come out ahead?