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Internet Retailers Click-Through Nexus

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

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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