An appeals court yesterday ruled that a state law requiring most online retailers to collect sales taxes on purchases by New Yorkers is constitutional on its face, though the panel ordered the reinstatement of claims that the tax law may violate the commerce and due process clauses as applied to Amazon.com and Overstock.com.
The Appellate Division, First Department, panel unanimously modified the decisions in two cases by Manhattan Supreme Court Justice Eileen Bransten (See Profile): Amazon.com v. New York State Department of Taxation and Finance, 601247/08, and Overstock.com v. New York State Department of Taxation and Finance, 107581/08. The rulings dismissed the constitution claims made by the online giants against the 2008 sales tax law.
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