A proposed Internet "clicks" provision in the new sales tax proposal has prompted Amazon.com to threaten to cut off state residents from commissions for referrals to the online retailer.

Amazon.com's program pays a commission of up to 15 percent for online referrals. The House budget bill uses those arrangements to require out-of-state retailers such as Amazon.com to collect sales tax on all North Carolina sales.

The sales tax would prompt Amazon.com to end commissions within the state, according to an e-mail sent to participants of the program.

We regret to inform you that the North Carolina state legislature (the General Assembly) appears ready to enact an unconstitutional tax collection scheme that would leave Amazon.com little choice but to end its relationships with North Carolina-based Associates.

"In a world where we're living through the worst recession in our lifetimes, I don't think this is the right time to do anything that would rock the boat and upset the already tenuous position of North Carolina businesses," said Rick Ross, president of DZone, which runs community sites for Web developers.

Ross, a Cary resident, said his site reviews tech books and probably earns $200 a month for referrals to Amazon. Other sites get more income from the referrals, he said.

Correction: Earlier version of the post misstated the tax provision.

Update: An Amazon.com spokeswoman said the state was relying on an incorrect interpretation of the U.S. Constitution to levy sales tax on the company.

More after the jump.

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