Supreme Court Refuses To Hear 'Amazon Tax' Challenge

Law360, New York (December 2, 2013, 12:11 PM EST) -- The U.S. Supreme Court on Monday declined to review the constitutionality of New York's "Amazon tax" on out-of-state retailers, preserving a lower court ruling that in-state affiliates of the company create a physical presence subject to taxation.

Amazon's appeal, filed in August, challenged the New York Court of Appeals' March decision affirming that third-party advertisers count as Amazon’s physical presence in New York, empowering the state to withhold sales taxes.

Without state taxes, online retailers have a pricing advantage over brick-and-mortar businesses that take the tax...
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