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Amazon Click-Through Nexus

Miller Canfield

Michigan’s New Expansive Sales Tax Standards Including “Click Through” Nexus Standards Take Effect October 1, 2015

Miller Canfield on

On October 1, 2015, Michigan's new expansive sales tax nexus standards including "click through" nexus standards take effect. The "click through" nexus standard closely parallels other so-called "Amazon nexus" laws adopted by...more

McDermott Will & Emery

U.S. Supreme Court Denies Certiorari to Review New York’s Click-Through Nexus Law

McDermott Will & Emery on

The U.S. Supreme Court has declined to consider the constitutionality of New York’s “Amazon” click-through sales tax nexus law, leaving it in effect and emboldening other states’ similar efforts. Unless federal legislation...more

Levenfeld Pearlstein, LLC

Illinois Supreme Court Invalidates 'Amazon' Sales Tax Law: Now What?

The Illinois Supreme Court, affirming a lower court decision, invalidated the state's "click-through" nexus law. This law required out-of-state Internet retailers who use in-state web marketing "affiliates" to collect sales...more

Morrison & Foerster LLP - Social Media

E-Commerce Providers Take Note: New York’s Highest Court Upholds “Amazon” Sales Tax Statute

On March 28, 2013, the Court of Appeals, New York’s highest court, issued a decision in Overstock.com, Inc. & Amazon.com, LLC, et al., holding that New York’s “click-through nexus” statute does not violate the Commerce Clause...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 4, Issue 4 - April 2013

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;...more

Baker Donelson

Spotlight on SALT: New York Court of Appeals Upholds the State's "Click-Through Nexus" Statute

Baker Donelson on

On March 28, 2013, in Overstock.com, LLC v. New York State Dept. of Taxation and Finance, the New York Court of Appeals, New York's highest court, upheld the New York State "click-through nexus" statute against a challenge...more

Partridge Snow & Hahn LLP

Amazon, the New York Internet Tax, and the Phalanx of Drummers

The New York Court of Appeals (“Court of Appeals”) ruled on March 28, 2013 that internet based retailers, such as Amazon and Overstock.com, are “physically” present in New York State by virtue of the way in which they conduct...more

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