Legal Opinion
Amazon.com LLC v. New York State Department of Taxation & Finance
New York Supreme Court
Decided January 12, 2009PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Eileen Bransten, J.
Pursuant to CPLR 3211 (a) (2) and (7), defendants New York State Department of Taxation and Finance, Robert Megna, in his official capacity as Commissioner of the New York State Department of Taxation and Finance, the State of New York, and David A. Paterson, in his official capacity as the Governor of the State of New York (collectively the State) move to dismiss the complaint. Plaintiffs Amazon.com LLC and Amazon Services, LLC (collectively Amazon) oppose dismissal and cross-move for summary judgment.
Background
Since 1995, Amazon has been operating a…
2Cases cited16 opinions
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- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- United States v. PowellSupreme Court of the United States · 1975
- Mobile, Jackson & Kansas City Railroad v. TurnipseedSupreme Court of the United States · 1910
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3Cited by3 opinions
- Overstock.com, Inc. v. New York State Department of Taxation & FinanceNew York Court of Appeals · 2013
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