Amazon is opening three distribution centers in Tennessee. (Amazon.com photo)

High-ranking state officials in Tennessee, including Gov. Bill Haslam, are raising questions whether Amazon.com should start collecting sales taxes from state customers.

The Tennessean reports the Seattle online retail giant is building three distribution centers in Tennessee and some legislators believe Amazon should begin collecting sales taxes in the state.

This is the latest state to consider new tax legislation. In June, Amazon cut ties with 10,000 affiliates in California after Gov. Jerry Brown signed a new state law that required online retailers -- just like their brick-and-mortar counterparts -- to collect sales tax from consumers making purchases online.

Amazon and supporters are currently collecting signatures for an initiative to roll back the new California law; a vote could occur in the February 2012 election.

Many cash-strapped states have enacted similar tax laws in an effort to cover budget shortfalls and Amazon has fiercely resisted the new legislation. It also has cut ties with affiliates in Connecticut, Illinois and Arkansas. It's currently collecting sales tax in New York, but has challenged the state law as unconstitutional.

Amazon recently announced it was opening a 500,000 distribution center in Lebanon, Tenn. Amazon also said it plans open two additional facilities in Tennessee this fall.