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They do have offices here. My friend just got offered (and perhaps presciently turned down) a job at one. And, even by the Quill v. North Dakota, any office is enough to count as a Nexus.
California's new definition of a Nexus may indeed be too broad. The old definition probably wasn't broad enough. But the fact is, if Amazon is not currently collecting sales tax, while having offices in California, they are ignoring the law, not circumventing it, and doing so at the expense of many small businesses just to push their own agenda. I find that distasteful.
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'He who receives an idea from me, receives instruction himself without lessening mine; as he who lights his taper at mine, receives light without darkening me.'
-TJ
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