‘Amazon Tax’ Arguments Focus On Status Of Sales Affiliates

Law360, New York (February 6, 2013, 6:22 PM EST) -- The question of whether New York sales affiliates who refer business to online retailers are merely advertisers — or whether they are a contracted sales force — dominated oral arguments Wednesday as Amazon.com and Overstock.com sought to overturn a state law requiring them to collect sales tax.

Five judges from the New York State Court of Appeals peppered attorneys for the two retailers, as well as attorneys for the New York State Department of Taxation and Finance, with questions along that line as they sought to...
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