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Barnes & Noble, Inc. (NYSE: BKS), the world's largest bookseller today issued an open letter to Amazon affiliates:

Dear Amazon.com Affiliates,

We understand that Amazon.com has threatened to terminate its affiliate program in certain states that may enact e-fairness legislation that requires Amazon to collect sales tax due on purchases by residents in those states.

Barnes & Noble is disappointed to hear that Amazon would threaten small businesses' livelihood rather than comply with state law.  Here at Barnes & Noble, we value the 13,000+ members of our affiliate program worldwide.  They are an important part of our overall business success and strategy.   Barnes & Noble collects and remits sales tax due from its sales, including from BN.com, our e-commerce business.

Barnes & Noble wants Amazon.com affiliates who have been terminated to know that you are welcome to join the Barnes & Noble affiliate family.  If Amazon doesn't want you, we do!   And, we will take care of collecting and remitting all sales taxes due on BN.com sales to its customers so you and our customers don't have to worry about being hassled or prosecuted by state tax auditors.

If you are interested in getting started with Barnes & Noble, please visit us at http://www.barnesandnoble.com/affiliate and join today.   We look forward to welcoming you to our team!

Sincerely,

John Foley
President of BN.com
Barnes & Noble.com

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