Earlier quoted context omitted.
So Amazon has physical buildings in Texas, and Amazon disagrees with that state's position that they have a physical presence in Texas. Only a lawyer could argue for such a twisted interpretation of reality with a straight face.
Amazon owns a company that has physical buildings in Texas, and disagrees as to whether that constitutes a tax nexus or not. Pretty easy to argue with a straight face! Tax law is a matter of technicality, not "does it seem about right".
So it's a store, but not a store. Boggle.