I had to return a DOA item last week and they imposed the charge for the first time. It depends on your specific situation though. In my case a Staples is physically closer than a UPS store, but I'm never near the Staples while I'm in the UPS store parking lot twice a week.

It wouldn't bother me if I were returning items because I changed my mind, but when I'm already inconvenienced because of crappy product quality I don't expect to be further inconvenienced so Amazon can save a buck.