Helen Bulwik

The Financial Times reported last week that the reason Amazon is setting up scores of distribution centers across the U.S. is so it can soon start making same-day deliveries. Amazon hasn't discussed same-store delivery and told the San Francisco Chronicle it doesn't comment on "rumors and speculation." The possible move would amount to a major shift for the online giant that has long sought to plant its massive distribution centers in tax-friendly states to avoid paying sales tax. Indeed, it may be prompted by several states passing laws closing the tax-free loophole in recent years. Amazon has also surprised