Yes They Are This Sinister

http://theknickerblogger.blogspot.com/2008/06/new-yorks-snatch-and-grab.html
Given the flatly unconstitutionally nature of AB 9807, maybe New York's interstate tax grab might really be a tax smash-and-grab. It may be a long while before Amazon's court case brings New York's new tax on out-of-state online retailers to a grinding halt. But in that window of time, New York could find itself benefiting from ill-gotten gains along with any other states that decide to join it.

NY MUST know this is unconstitutional - so what they are doing, in my opinion, is to using the time to track who buys out of state and THEN when it is declared unconstitutional, go after individual taxpayers by audit, since they will have a 'list' .