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Sales & Use Tax › Commerce Clause › Click-Through Nexus

Morrison & Foerster LLP - Social Media

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

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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

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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

Partridge Snow & Hahn LLP

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

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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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