NY High Court's 'Amazon Tax' Ruling Could Sway Other States
By Pete Brush
Law360, New York (February 1, 2013, 7:24 PM ET) -- Amazon.com Inc.'s attack on New York's 2008 law requiring out-of-state Internet retailers to collect state sales tax marks the first salvo of its kind to reach a state appellate court of last resort and, if the company succeeds, it could dissuade other states from passing similar laws, experts said Friday.
Their comments came as Seattle-based Amazon and its smaller, Utah-based rival Overstock.com Inc. prepare for oral arguments Feb. 6 in the New York Court of Appeals.
"If they lose in New York it will encourage other...