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NY state’s ‘Amazon Tax’ may be no more

July 28, 2008 by Michael H. Samuels

Seeking Alpha is reporting that the New York State Senate has voted to repeal its so-called “Amazon Tax,” which required all Internet companies with affiliates in New York to charge sales tax on shipments bound for the Empire State.

The tax, which would bring in upwards of $50 million in revenue for the state, had been widely criticized in online circles, and companies such as Amazon.com and Overstock.com have filed lawsuits fighting against it since it was proposed.

Former Gov. Eliot Spitzer originally proposed the tax in his budget recommendations and Gov. David Paterson and the state Legislature approved the tax when they passed the budget earlier this year.

But, according to Seeking Alpha, the state may be changing its mind. From their blog post:

Why is this law a problem?  Well, according to the Supreme Court’s 1992 ruling in Quill v. North Dakota, companies are obligated to charge sales tax only for states where they have a physical presence.  That is why New Yorkers may have noticed that they need to pay sales tax when making an online purchase from sites like Best Buy (BBY), Circuit City (CC) or Barnes & Noble (BKS), but not from sites like Amazon, Buy.com, Overstock and others.  The former group has a presence in virtually every state, while the latter set does not. Technically, New Yorkers were always supposed to pay sales tax on purchases from sites like Amazon to the government, but since the web stores weren’t forced to collect the tax, few actually paid.

Posted in Internet, economy, issues, law, media, state government | Tagged Amazon.com, New York State Senate, Overstock.com, taxes | 3 Comments

3 Responses

  1. on July 28, 2008 at 11:13 am Moaner

    Bravo!

    Chalk another win for Capitalism! It ain’t completely dead yet.

    How about a little introspection now and realize that the problem is not too little tax, but rather way too much tax!

    The road to increased tax revenue is actually through lowered taxes!

    I especially admire Overstock’s approach and its dropping of affiliates. Like they were so many bad apples. That’s a ballsy move and the one that I believe really tipped the scales!


  2. on July 29, 2008 at 8:02 am Blogmania

    Good reporting, thanks. You can read the original Seeking Alpha article in its entirety here:

    http://seekingalpha.com/article/86766-amazon-overstock-gamble-may-pay-off

    I think it is a must read!


  3. on July 30, 2008 at 4:41 am Jonathan Ezor

    I’ve been following this closely, including the evolving advice given by the Department of Taxation about how businesses may or may not avoid this tax, and am glad it’s getting attention here. Keep in mind, though, that this vote has gone through the State Senate, but (at least as of a few days ago) the Assembly hadn’t taken it up at all. Here’s hoping, though, that the state government will realize it loses more in impact on small businesses and even not-for-profits (the affiliates) than it will probably gain on avoidable tax collections from large businesses (Amazon, Overstock). {ProfJonathan}



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