[nylug-talk] [OT] internet sales tax for NY in Dec. and the US?

[Gary Mort]

Kevin Mark wrote:
> Such a move would be in direct defiance of the letter and principle of
> the National Bellas Hess decision rendered by the United State Supreme
> Court in 1967, and which has been the law of the land ever since. Simply
> put, the ruling provided that, unless a company had a physical nexus in
> a particular state other than its own, e.g. brick and mortar offices or
> sales outlets, sales reps, etc. it could not be required to collect and
> remit sales taxes on behalf of other states from sales made to residents
> of those states by mail order or phone.
>   

Amazon does have employees in NY state, as well as a distribution center.