In This Issue:

Court of Appeals Hears Oral Argument in Amazon Sales Tax Appeal; Tribunal Affirms There Is No Right to a Hearing Without a Notice of Deficiency or Refund Denial; Department Rules that Real Estate-Related Employee Compensation Is Not Subject to Sales Tax; and Insights in Brief.

Excerpt from Court of Appeals Hears Oral Argument in Amazon Sales Tax Appeal -

On February 6, 2013, the New York Court of Appeals heard oral argument in the appeal by Amazon.com and Overstock.com challenging the constitutionality of the New York “Amazon tax.” Overstock.com, Inc. v. N.Y.S. Dep’t of Taxation and Fin. (Case No.33); Amazon.com LLC v. N.Y.S. Dep’t of Taxation and Fin. (Case No. 34).