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<i>BREAKING NEWS:</i> Justices Sit Out Internet Retailers' Sales Tax Dispute
Intentionally or not, the U.S. Supreme Court chose Cyber Monday to announce it would not slow down the march of states seeking to impose sales taxes on Internet retail purchases.
Without comment, the justices on Dec. 2 denied review in a pair of cases, Overstock.com v. New York and Amazon.com v. New York, which challenged New York state's 2008 law imposing a sales tax on Internet retailers, even those without a brick-and-mortar physical presence in that state.
The New York Court of Appeals, the state high court, upheld the law in part because the companies had 'affiliates' in that state that receive fees for maintaining sites that promote online sales for Amazon and Overstock. Fourteen other states impose similar sales taxes on similar 'click-through' theories. Overstock has since ended its affiliate program in New York because of the tax dispute.
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