Amazon’s Constitutional Challenge to NY Tax Law Dismissed By Andrew Ungberg – Edited by Sarah Sorscher Amazon.com LLC v. New York Dept. of Tax and Finance, No. 601247/08 New York State Supreme Court, First Judicial District, January 12th 2008 Order On January 12th, 2008, Judge Bransten dismissed Amazon’s lawsuit challenging a recently enacted New York State tax law. The law requires certain sellers, who have no physical presence within the state, to collect sales tax if the seller has commissions-based ...
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