The New York Superior Court recently heard oral arguments in the state’s so-called “Amazon tax” case about a law requiring out-of-state online retailers to collect sales taxes on purchases if the company generates a certain amount of revenue from in-state sales. In this week’s Tax Policy Podcast, Jeffrey Reed, an associate with the law firm McDermott Will & Emery, which filed a friend-of-the-court brief on behalf of the Tax Foundation in this case, discusses the recent oral arguments, what to expect next and the legal and policy implications of the outcome of this case — which will significantly affect “how the Internet is taxed, period.” View Tax Foundation Fiscal Fact No. 187, “‘Amazon Tax’ Unconstitutional and Unwise,” which provides a summary of the brief along with a link to a copy of the full brief. For more information, please see the Tax Foundation’s Center for Legal Reform. Listen to the podcast here.
