Amazon.com, LLC v New York State Dept. of Taxation & Fin., 2010 NY Slip Op

Plaintiff on-line retailers (OLRs) appealed a judgment of the Supreme Court, New York County (New York), which dismissed their complaints, seeking a declaratory judgment that challenged the constitutionality of Tax Law § 1101(b)(8)(vi) , as amended on April 23, 2008, on commerce clause, due process...