Virginia lawmakers want to give Amazon a piece of the sales tax pie.

State lawmakers have sent Gov. Ralph Northam (D) a budget bill (H.B. 1700) that would require remote sellers and marketplace facilitators like Inc., Ebay Inc., and Etsy Inc. to collect sales taxes.

But the same measure would give $40 million of those collections to e-commerce giant Amazon for locating its new second headquarters in the state, a move that is raising some eyebrows.

The budget bill, which overwhelmingly passed both chambers of the Legislature, would use the South Dakota thresholds of $100,000 in annual...