Tax Foundation Legal Brief Calls for Reversal of NY “Amazon Tax” Ruling

September 15, 2009

In a friend-of-the-court brief filed with the New York State Supreme Court’s Appellate Division, the Tax Foundation argues that the state cannot legally compel, an out-of-state retailer, to collect sales taxes on purchases because the retailer does not have a physical presence in the state.

Click here for the full press release. Tax Foundation Fiscal Fact No. 187, ” ‘Amazon Tax’ Unconstitutional and Unwise,” provides a summary of the brief and may be found online at, along with a copy of the full brief.

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