The law firm of Davis & Gilbert LLP has issued a Tax Alert that reviews a recent New York State appellate court decision which upheld the general constitutionality of New York’s “Amazon Law” (advertising tax), but required further factual development to determine whether the statute, as applied specifically to Amazon, could withstand constitutional challenge.
This decision provides clarity as to whether such laws are likely to be upheld and enforced.
Historically, under New York State Tax Law, every vendor of tangible personal property is required to collect sales and use taxes on sales of tangible personal property.
Gary Kibel, a partner with Davis & Gilbert LLP, will be speaking at Affiliate Summit West 2011, taking place January 9-11, 2011 in Las Vegas.
Read the tax alert at http://www.dglaw.com/images_user/newsalerts/Tax_NY_State_Amazon_Law_Upheld.pdf.
Back in August 2008 at Affiliate Summit East 2008 in Boston, there was a session, New York Advertising Tax Laws – Issues and Solutions. You can see a video of this session at http://www.youtube.com/watch?v=m04UTszhXIQ.