In the middle of a fight with Texas tax collectors over book sales in the state, Amazon offered Thursday to invest $300 million in five or six warehouse and distribution centers in the state, employing 6,000 people, if lawmakers would let the company operate for four-and-a-half years without collecting sales taxes.

Texas has granted sales tax rebates to companies on goods and services they buy, but has apparently never allowed one to stop collecting taxes from its own customers. The Texas Retailers Association blasted the proposed Amazon deal as a carve-out that would leave the state’s brick-and-mortar stores at a disadvantage to the giant Internet retailer.

Gov. Rick Perry wants the deal and has contacted lawmakers to promote it, a spokesman said. And the statutory change that it would require is in the hands of House and Senate negotiators who are putting the last touches on a piece of legislation critical to balancing the state budget.

Lawmakers have balked, and what might have been a team effort between the governor and the state’s top tax collector, Comptroller Susan Combs, is complicated by an earlier skirmish over Amazon and Mr. Perry’s veto of legislation that would have moved technology procurements into Ms. Combs’s shop.