Tax Law

Amazon.com LLC v. New York State Dept. of Taxation & Fin., 2009 NY Slip Op 29007 (N.Y. Sup. Ct. 2009)

Retail internet business's complaint alleging that the Commission-Agreement Provision, Tax Law § 1101(b)(8)(vi), violated the Commerce Clause was dismissed when the business failed to allege that New York associates did not solicit business for it from New York customers. A substantial nexus between an out-of-state seller and New York was required.
 
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