I suggest you do your homework.
Outside of the 'affiliates' which are in California, Amazon has some of their software development being done in both Orange County (Los Angeles) and San Francisco.
"Software development centers
The company employs software developers in centers across the globe. While much of Amazon's software development is in Seattle, other locations include Slough (England) and Edinburgh (Scotland), Dublin (Ireland), Bangalore, Chennai, and Hyderabad (India), Cape Town (South Africa), Iaşi (Romania), Shibuya, Tokyo (Japan), Beijing (China), Orange County (United States), and San Francisco (United States)."
Take from the Wikipedia entry on Amazon.
So Amazon does indeed have a presence in California to the point that they have to charge sales tax and report sales tax to the state of California.
Yes I am aware of the laws concerning sales tax and the fact that the burden of paying the sales tax on good purchased out of state fall on to the consumer. So if I live in OH and purchase something from California, I owe sales tax on the purchase to the state of OH and there is no burden on the California unless that company had a business presence in OH.
The US courts have already determined that the affiliates program constitutes a business presence such that Amazon has the requirements of collecting and paying sales tax to those states where they have an affiliate program.
My point was that it would be insane for the state of California to even consider Amazon's offer.