Amazon Asks High Court To Nix NY's 'Amazon Tax'

Law360, Los Angeles (September 4, 2013, 7:00 PM EDT) -- Amazon.com LLC has asked the U.S. Supreme Court to review the constitutionality of New York's "Amazon tax" on out-of-state retailers who use third parties to advertise their services, saying the law conflicts with the high court's rulings regarding the commerce clause and due process.

Amazon's petition for certiorari, filed last week, follows on the heels of a petition submitted to the high court by its Utah-based rival Overstock.com. Both Amazon and Overstock are challenging the New York Court of Appeals' March decision affirming that in-state affiliates...
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