Friend of the court brief filed regarding New York’s Internet Sales Tax Law.

On September 23rd the Tax Foundation and the National Taxpayer’s Union filed a friend-of-the-court brief imploring the U.S. Supreme Court to hear an appeal regarding New York’s internet sales tax law.

The law attempts to skirt around the constitutional requirement that a state can only impose sales tax collection if the taxpayer has a physical presence in that state. It accomplishes this by claiming that an out-of-state taxpayer has a presence if they have an in-state affiliate that solicits sales in New York. This could apply to any company that simply advertises in New York.

The brief claims that the law gives New York and overextended taxing authority from what is constitutionally permissible.

To read the brief visit:

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