Combs replied that all companies must follow the law: “We are convinced that this is a very, very clear issue on Nexus. As I said, it probably started because of catalog sales 47 years ago in 1963,” Combs said. Combs also cited a Texas law to support his argument that Amazon is required to collect revenue taxes: “A retailer carries on business in that state if the retailer: (1) occupies, occupies, or uses an office, a distribution location in that state, permanently, temporarily, directly, directly, indirect or through a subsidiary or agent, whatever its name, place of sale or sampling, warehouse, place of storage or any other place of business.  On February 17, 2011, Dallas Morning News published an editorial supporting Combs` efforts to collect Amazon.com`s turnover tax. .