ACLU Sues North Carolina Over Its Sales/Use Tax Audit Practice

LEGAL ALERT June 28, 2010 The aggressiveness of some states to assert tax jurisdiction over out-of-state retailers (or to enforce tax against their customers) took another turn last week. On June 23, 2010, the American Civil Liberties Union (ACLU) filed a complaint in U.S. Federal District Court against...

First Amendment Violation. Really?

The federal judge's ruling on October 25 that the North Carolina Department of Revenue cannot force Amazon.com to disclose customer information on the grounds that the state's request violates the First Amendment is incredible. For the uninformed, North Carolina asked Amazon for a list of its...

Litigation Challenging New York's Controversial Nexus Statute Continues

By Jeffrey A. Friedman , Michele Borens , and Mark W. Yopp On November 4, an appellate court held that the New York affiliate nexus law does not violate the Equal Protection Clause and is facially constitutional under the Due Process and Commerce Clauses. However, the court remanded the case to further...

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...