New York’s Amazon Law: The Next Step for Nexus

By Joseph H. Cucco, Albany Government Law Review

 Since the internet first became a reality, there have been questions raised about how to ensure that online retailers—also called “e-tailers”[1]—collect and pay their fair share of sales taxes.  Defining what their fair share is however, has not been a simple matter, due to constitutional issues regarding limits on states’ ability to tax interstate commerce.  Recently, states have begun enacting statutes designed to capture sales or use taxes from e-tailers.  New York is one state which has imposed sales tax on internet purchases by passage of a statute dubbed the “Amazon Law.”[2]  Continue reading “New York’s Amazon Law: The Next Step for Nexus”