Barnes & Noble has issued an open letter to Amazon.com affiliates  trying to convince them to join its network.

The letter comes after Amazon’s decision to stop its affiliate program in some states that require the online retailer to collect sales tax on purchases.

 In the letter, Barnes & Noble President, John Foley, says Amazon would rather “ threaten small businesses’ livelihood than comply with state law.”

“Barnes & Noble wants Amazon.com affiliates who have been terminated to know that you are welcome to join the Barnes & Noble affiliate family,” wrote Foley.

“If Amazon doesn’t want you, we do! And, we will take care of collecting and remitting all sales taxes due on BN.com sales to its customers so you and our customers don’t have to worry about being hassled or prosecuted by state tax auditors.”