When a state passes new laws requiring retailers like Amazon that advertise on marketing affiliates to collect sales taxes, those affiliates are sometimes legislated out of business.

The New York Times reports that Illinois recently passed a "nexus tax" that requires out-of-state retailers that advertise through Illinois-based Internet marketing affiliates to collect and pay Illinois sales tax.

That forced affiliate FatWallet to move its headquarters out of Illinois and five miles to Beloit, Wis., or face losing big retailers like Amazon that don't want the hassle of paying Illinois sales taxes.

Amazon has argued retailers are only required to collect sales-and-use taxes in states where they have a physical presence. People are supposed to pay their own sales tax on online purchases in many states, but rarely do.

Amazon has faced increasing conflict with cash-strapped states looking to force the retailer to pay taxes.

Amazon has pushed for federal legislation that would make way for states to require online merchants to collect sales tax in some cases.