Jeff Reed of McDermott Will and Emery: Amazon Taxes in New York

The New York Superior Court recently heard oral arguments in the state's so-called "Amazon tax" case. In April 2008, New York Gov. David Paterson signed into a law a budget requiring that out-of-state online retailers collect sales taxes on purchases if the company does at least $10,000 worth of business with in-state affiliates. Amazon.com filed suit shortly thereafter, but the New York State Supreme Court - the state's trial-level court - ruled in favor of the state and upheld...