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 Amazon.com, 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 http://www.taxfoundation.org/legacy/show/25120.html, along with a copy of the full brief.
