New York Upholds Tax Collection Responsibility for Internet Retailers

In 2008, New York was the first state to enact so-called “Amazon” legislation targeting on-line retailers for sales tax collection.  Amazon and Overstock challenged these provisions as facially unconstitutional but on March 28, 2013, the state’s highest court upheld the imposition of sales tax collection responsibility on internet retailers.  You can read more about this case and how it impacts nexus for e-commerce businesses here.


With 20 years of experience, Gary Bingel's expertise focuses on state and local income taxation, and also includes sales and use tax consulting. Gary is Partner-in-Charge of EisnerAmper's State & Local Tax Group.

Contact Gary

* Required