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U.S. Supreme Court Will Not Review Constitutionality of New York Click-Through Nexus Provision


Nexus

The U.S. Supreme Court has denied requests by Amazon.com and Overstock.com to review a New York Court of Appeals ruling which held that the online retailers failed to demonstrate that a statutory provision that required out-of-state Internet retailers with no physical presence in New York to collect sales and use taxes was facially unconstitutional under either the Commerce Clause or the Due Process Clause. The click-through nexus law created a rebuttable presumption that a retailer solicits business in New York if any in-state entity was compensated for directly or indirectly referring customers to the retailer, whether by a website link or otherwise, and the cumulative gross receipts from these and other New York affiliate referrals exceeded $10,000. Click here to view our previous news item on this ruling. (Overstock.com, LLC v. New York State Department of Taxation and Finance, U.S. Supreme Court, Dkt. 13-252, petition for certiorari denied December 2, 2013; Amazon.com LLC v. New York State Department of Taxation and Finance, U.S. Supreme Court, Dkt. 13-259, petition for certiorari denied December 2, 2013)

(12/30/2013)
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