ALBANY, N.Y. - A challenge to New York's "Internet tax law" by two leading online retailers was rejected March 28 by a New York State Court of Appeals majority, which found the law to be constitutional on its face and not in violation of either the due process or commerce clauses (Overstock.com Inc. v. New York State Department of Taxation and Finance, et al., No. 33, and Amazon.com LLC, et al. v. New York State Department of Taxation and Finance, et al., N.Y. App.; 2013 N.Y. LEXIS 542).