Supreme Court Unlikely To Wade Into NY 'Amazon Tax' Case

Law360, New York (March 28, 2013, 7:51 PM EDT) -- New York's top court on Thursday invited the U.S. Supreme Court to revisit its test for when retailers have a physical presence in a state and are therefore subject to state tax law, but the ruling comes amid a legislative effort to fix the system from the top down and likely won't tempt the justices, experts say.

In a 4-1 ruling, the New York Court of Appeals upheld a 2008 state law known as the "Amazon tax," which requires online retailers to collect sales tax on...
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