Click-Through Nexus

Are "Click-Through" Internet Marketing Tax Laws Constitutional?

by Kirk Jenkins | Sedgwick LLP on 5/2/2013

Our preview of the oral arguments at the Illinois Supreme Court during the May term concludes with Performance Marketing Association, Inc. v. Hamer. PMA will be heard by the Court during the 9:00 a.m. session on Thursday, May...more

Online Sales Taxes Emerging as New York Court of Appeals Shoots Down Overstock and Amazon’s Constitutional Objections

by Fuerst Ittleman David & Joseph, PL on 5/2/2013

In a March 28, 2013 decision, New York’s highest state court, the New York State Court of Appeals, held that New York’s “click-through” nexus statute, Tax Law § 1101 (b)(8)(vi), does not violate the United States Constitution...more

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

by Hollis L. Hyans, Irwin M. Slomka | Morrison Foerster - Social Media on 4/25/2013

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

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

by Hollis L. Hyans, Kara M. Kraman, Amy F. Nogid, Irwin M. Slomka | Morrison & Foerster - State + Local Tax... on 4/8/2013

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

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

by Baker, Donelson, Bearman, Caldwell &... on 4/8/2013

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

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

by David Morganelli | Partridge Snow & Hahn LLP on 4/3/2013

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

April 2013 - Sutherland SALT Shaker

by Sutherland Asbill & Brennan LLP on 4/3/2013

In this issue: - Click This!: New York Enacts Über Nexus Statute - Compact Litigation Fallout - Two States Expected to Join MTC Compact - Lesser-Known Tax Council Convenes in South Georgia -...more

Another State Expands its Nexus Criteria

by Berkeley Research Group, LLC on 2/22/2013

Maine is attempting to join other states in broadening the definition of a taxable retailer for sales and use tax purposes. The Maine House of Representatives has introduced two bills (H.P. 228 and H.P. 251) that establish...more

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