(Not a tax professional)
My understanding is they are voluntarily reporting sales to the state to avoid litigation. This is the game they played with Amazon; report or we go to court. There isn't an official reporting mechanism/form. So the larger the dollars the more likely the enforcement.
I don't think any state has won such a lawsuit because these retailers don't have nexus in our state. And shipping to customers in the state hasn't been a means to impose nexus. No one wants to find out which way that would go. The trend has been to decrease state autonomy when it suits Libs and increase it subjectively for the same reason. CO can't enforce it's own marriage laws but can cross state lines and impose nexus on companies in other states?!?
After this threat, Amazon agreed to open a fulfillment center in Aurora, with some huge tax breaks (of course).
The retailers sending our purchase data to the state costs them nothing and transfers the burden onto us. The state can then beat us up for it. Retailer is off the hook.






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