Tax Law | Expert Legal Commentary
April 8, 2009
The “Amazon Tax” Upheld in New York, Enabling State Taxation of Web Sales
Amazon.com LLC v. New York State Dept. of Taxation and Finance
By
H. Jacob Lager of Zuber & Taillieu
In a case that has all major online retailers nervous, a Manhattan court upheld a new state tax law that requires many out of state retailers to collect state sales tax on purchases by New York residents in Amazon.com LLC v. New York State Dept. of Taxation and Finance, ___ N.Y.S. 2d ___, 2009 WL 69336 (N.Y. Sup. 2009). Online giant Amazon.com challenged the law on constitutional grounds, but the New York Supreme Court judge found that Amazon did “not come close” to demonstrating unconstitutionality of the law.
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About the Author
H. Jacob Lager is a Partner of Zuber & Taillieu, focusing on tax law.
Image Credit: ©iStockphoto.com/eyeidea
