NY High Court's 'Amazon Tax' Ruling Could Sway Other States

Law360, New York (February 1, 2013, 7:24 PM EST) -- 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...
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