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).