Filling out our California income tax this year, we laughed when we came upon the “Use Tax” section. Did we buy anything from out-of-state retailers that we owed California sales tax for? Of course we didn’t! But whether or not we did, New York state is close to closing that loophole for its residents with the so-called “Amazon Tax.”The so-called “Amazon tax” closes a loophole for Internet retailers who derive sales through affiliate programs in which Web site owners place a link to the merchant on their site