In This Issue:

New York Court of Appeals Upholds “Amazon” Statute; Guilty Plea and $5.5 Million Settlement Resolve New York’s False Claims Case; City ALJ Dismisses Case Seeking Interest on $30 Million Refund; “Grandfather” Election After Gramm-Leach-Bliley Continues Despite Corporate Reorganization; No Exemption Where Independent Contractors Both Deliver Products and Solicit Sales; and Insights in Brief.

Excerpt from New York Court of Appeals Upholds “Amazon” Statute -

As this issue went to press, the Court of Appeals, New York’s highest court, issued its decision holding that the State’s “click-through nexus” statute does not violate the Commerce Clause or the Due Process Clause, and therefore an Internet vendor may be presumed to have nexus in New York State, and be required to collect sales tax from New York customers, when a link to the vendor’s website appears on websites of New York residents who are compensated via a commission arrangement. Overstock.com, Inc. & Amazon.com, LLC, et al., 2013 NY Slip Op. 02102 (N.Y. Mar. 28, 2013).

Please see full issue below for more information.

LOADING PDF: If there are any problems, click here to download the file.

Topics:  Amazon, Click-Through Nexus, Commerce Clause, Due Process, False Claims Act, Gramm-Leach-Blilely Act, Independent Contractors, Sales & Use Tax, Tax Returns, Whistleblowers

Published In: Administrative Agency Updates, Elections & Politics Updates, Science, Computers & Technology Updates, Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Morrison & Foerster LLP - State + Local Tax ("SALT") practice | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »