For some time, there was an idea that Amazon was competing with the brick-and-mortar businesses of various states on something of an uneven playing field. Essentially, brick-and-mortar businesses had a hurdle that businesses like Amazon did not: the collection of sales tax from purchasers. But many states looked to seal that particular gap, and in turn put sales tax burdens on sales made within those states. A new study from Ohio State University sums up just how much impact was made, and the news isn't good for Amazon, and potentially, beyond.

The Ohio State University report—titled simply enough, “The Amazon Tax”--showed that, in states that require the sales tax add-on, households actually cut Amazon spending by around 10 percent. When purchases went to over $300, meanwhile, sales fell by fully 24 percent. This news hits at a particularly bad time for Amazon, especially given reports of falling revenue growth and rapidly increasing spending from CEO Jeff Bezos.

For some time, Amazon had enjoyed one key competitive advantage over its brick-and-mortar counterparts in that it didn't need to pay sales tax. But with states like California, Texas and others bringing out the new taxes, that removes the advantage. More states are set to start requiring the tax as well, including Florida, which is set to launch its own package on May 1.

In fact, Amazon is becoming an increasingly popular place for states to look to recover lost tax revenue, which has been on the decline for years in the face of decreasing income taxes from businesses and individuals alike. Reports suggest that states lose about $23 billion annually thanks to sales taxes that go uncollected from Amazon's sales. What's more, when a tax on online sales was put into place, brick-and-mortar retailers in those states got about a two percent boost to purchases, and online retailers that weren't Amazon got about a 20 percent increase in sales. Amazon Marketplace sellers—those who offer new or used goods through Amazon directly—got as much as a 61 percent upswing in sales from the online sales tax effect.

Still, Amazon has a lot going for it. Not only does it have many more products available than most any local store can muster, it often offers said product at much lower costs. I've personally found items there that I could find nowhere else, and often at much better prices than I would have expected to pay locally. There is also the advantage of having said product shipped directly to a user's front, which can be a serious help in an era where gas approaches $4 a gallon. But there are key advantages to local stores too, perhaps the biggest of which is immediacy. Users don't have to wait for an order to ship, or for the order to arrive from shipping and can enjoy an item within hours, or even minutes, of purchasing it. There are also customer service benefits that can be applied, and need to be considered in this as well.

So with Amazon under fire, it will be left to the company to figure out how best to overcome the new hurdle placed in front of it. Perhaps Amazon can get its Amazon Prime Air drone service operational and overcome the immediacy gap. But only time will tell just how it all comes out in the end and this could mean big opportunities for the astute retailer.