Law.com Subscribers SAVE 30%

Call 855-808-4530 or email [email protected] to receive your discount on a new subscription.

New York Internet Tax Law Does Not Violate Commerce Clause

By Joel Stashenko
November 29, 2010

An appeals court ruled last month that a state law requiring most online retailers to collect sales taxes on purchases by New Yorkers is constitutional on its face, though the panel ordered the reinstatement of claims that the tax law may violate the Commerce and Due Process clauses as applied to Amazon.com and Overstock.com.

The Appellate Division, First Department, panel unanimously modified the decisions in two cases by Manhattan Supreme Court Justice Eileen Bransten: Amazon.com v. New York State Department of Taxation and Finance, 601247/08 (available at www.nycourts.gov/reporter/3dseries/2009/2009_29007.htm), and Overstock.com v. New York State Department of Taxation and Finance, 107581/08. The rulings dismissed the Constitution claims the online giants made against the 2008 sales tax law.

Read These Next
New York's Latest Cybersecurity Commitment Image

On Aug. 9, 2023, Gov. Kathy Hochul introduced New York's inaugural comprehensive cybersecurity strategy. In sum, the plan aims to update government networks, bolster county-level digital defenses, and regulate critical infrastructure.

The DOJ's Corporate Enforcement Policy: One Year Later Image

The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.

The Bankruptcy Hotline Image

Recent cases of importance to your practice.

How AI Has Affected PR Image

When we consider how the use of AI affects legal PR and communications, we have to look at it as an industrywide global phenomenon. A recent online conference provided an overview of the latest AI trends in public relations, and specifically, the impact of AI on communications. Here are some of the key points and takeaways from several of the speakers, who provided current best practices, tips, concerns and case studies.

Use of Deferred Prosecution Agreements In White Collar Investigations Image

This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.