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New York Internet Tax Law Does Not Violate Commerce Clause

An appeals court ruled last month that a state law requiring most online retailers to collect sales taxes on purchases by New Yorkers is constitutional on its face, though the panel ordered the reinstatement of claims that the tax law may violate the Commerce and Due Process clauses as applied to Amazon.com and Overstock.com.

20 minute read November 29, 2010 at 11:25 AM
By
Joel Stashenko
New York Internet Tax Law Does Not Violate Commerce Clause

An appeals court ruled last month that a state law requiring most online retailers to collect sales taxes on purchases by New Yorkers is constitutional on its face, though the panel ordered the reinstatement of claims that the tax law may violate the Commerce and Due Process clauses as applied to Amazon.com and Overstock.com.

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