As Amazon fights battles over sales tax around the country, Barnes & Noble has seized the chance to find new business–writing an open letter to Amazon affiliates.

Here’s more from Barnes & Noble’s letter: “Barnes & Noble is disappointed to hear that Amazon would threaten small businesses’ livelihood rather than comply with state law. Here at Barnes & Noble, we value the 13,000+ members of our affiliate program worldwide. They are an important part of our overall business success and strategy. Barnes & Noble collects and remits sales tax due from its sales, including from BN.com, our e-commerce business. Barnes & Noble wants Amazon.com affiliates who have been terminated to know that you are welcome to join the Barnes & Noble affiliate family.”

Last week Amazon decided to close an Irving, Texas distribution center and cancel plans to build more business in Texas. They withdrew following a bitter dispute with Texas’ comptroller’s office over $269 million in sales tax. (Via Sarah Weinman & Publishers Lunch)