Amazon.com and Overstock.com have asked the U.S. Supreme Court to review a ruling by the New York Court of Appeals which held that they failed to demonstrate that a statutory provision that required out-of-state internet retailers with no physical presence in New York to collect New York sales and use taxes was facially unconstitutional under either the Commerce Clause or the Due Process Clause.
To see our previous news item on the New York Court of Appeals ruling, click here.
For an update on this news item, click here.
(Overstock.com, LLC v. New York State Department of Taxation and Finance, U.S. Supreme Court, Dkt. 13-252, petition for certiorari filed August 22, 2013; Amazon.com LLC v. New York State Department of Taxation and Finance, U.S. Supreme Court, Dkt. 13-259, petition for certiorari filed August 23, 2013)