With the highest public debt per capita in the nation, Connecticut's bleak fiscal outlook is causing the legislature to grasp for tax policies that require out-of-state online retailers to collect sales tax on transactions with Connecticut residents. The tax scheme, which potentially affects dozens of online retailers, is better known as the Amazon tax after its largest target, Amazon.com. The Amazon tax is blatantly unconstitutional and is bad news for Connecticut's online shoppers, especially students, causing Amazon to decrease its ties with Connecticut contractors.