Amazon.com, LLC v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Nardelli, J.
In a case with far-reaching ramifications because of the exponential expansion of cyberspace in general, and commerce over the Internet in particular, the issue presented is the constitutionality of a recent amendment to Tax Law § 1101 (b) (8) (vi) intended to force on-line retailers to collect a sales tax on purchases made by New York residents. Since we find that there are issues of fact concerning some of the as-applied challenges raised by plaintiffs to the statute, we conclude that the dismissal of the entire complaint was premature, and remand for further…
2Cases cited46 opinions
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- United States v. SalernoSupreme Court of the United States · 1987
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Village of Willowbrook v. OlechSupreme Court of the United States · 2000
- County Court of Ulster Cty. v. AllenSupreme Court of the United States · 1979
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3Cited by11 opinions
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- State v. Enrique T.Appellate Division of the Supreme Court of the State of New York · 2012
- City of New York v. ChavezDistrict Court, S.D. New York · 2013
- Caprio v. New York State Department of Taxation & FinanceNew York Supreme Court · 2012
- Wilner v. BeddoeNew York Supreme Court · 2011
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