Technically, it's the customer who is cheating the state. If I was to buy a product on amazon and not pay sales tax on it, I am supposed to pay a use tax on it at the end of the year.
How so? If I go to New Jersey/France/Mars and buy a candy bar, my home state has no business adding a sales tax. If I write a letter ordering a candy bar delivered from New Jersey/France/Mars, they have no business adding a sales tax. So why tax an order made online from out-of-state? The state is overreaching it's bounds, and that's why Amazon's letter says it is unconstitutional.