The Sales Tax Connection

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  • Advertisements vs. NY Dept. of Tax

Posted by salestax on May 12, 2008

Argument against Amazon here.


So, it might be old news to you sales tax people out there, but for the general public, this is an important case to watch.  I don’t believe this will stop at New York, and it might just be the next Quill case regarding Nexus. 

This link will take you to a copy of the filed lawsuit against New York.  It basically argues that New York cannot make collect New York sales tax on items shipped into the state because they don’t have nexus as defined by the US Supreme Court in Quill v. ND, 1992 according to the US Constitution.  New York is trying to claim Amazon has nexus because it has relationships with other companies who have nexus in NY and advertise for Amazon on their websites – and perhaps even link directly to for ordering products. 

I’d love to write more about it, but time constraints make it difficult.  This is a good overview of what’s happening from a retailer perspective and how it relates to what SSTP is trying to do.

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