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Amazon Simple Pay returns IPN transaction information as an HTTP post. For more information, see Handling Instant Payment Notification Responses. You are notified of the following:
a payment succeeds or fails
a refund succeeds or fails
a reserved payment succeeds or fails to settle
a subscription request succeeds
a subscription cancels successfully
a subscription completes (runs to term)
See Appendix: IPN Response Elements for Transactions for the HTTP post parameters which can be included in an IPN post.