The “Amazon Tax” case resurfaced in the New York Times on March 28, 2013. The Times reported that online retailers Amazon.com and Overstock had recently lost their lawsuit against the New York State’s Department of Finance involving the collection of sales tax on New York State Customers. This is significant news to brick and mortar businesses that feel that they are in competition with Amazon as this outcome can been seen as a “fairer playing field”. This is also significant news to small businesses that operate e-commerce Web sites which may not have a physical presence in the State of New York but have customers in the state.
There is more information and resources provided below for a deeper look into this matter.
Links to Information Regarding this Case:
- New York Times Article article “New York Court Upholds Sales Tax for Online Retailers” dated March 28, 2013.
- New York Times Opinion page “Amazon v. the States” dated March 17, 2011.
- Lexis Nexis’s information on Amazon.com, LLC v New York State Dept. of Taxation & Fin., 2010 NY Slip Op.
- New York State court documents on the decision.
- Wikipedia article on the “Amazon Tax”.