Ny Judge Rejects Amazon's Claim Against Web Sales Tax Statute

摘要

A state judge has ruled that Amazon.com did "not come close" to demonstrating the unconstitutional-ity of a new state tax statute that requires many online retailers to collect state sales tax on purchases by New York residents. Manhattan Supreme Court Justice Eileen Bransten dismissed the Internet giant's claim that the law, enacted last April, violates the Commerce Clause of the U.S. Constitution, and the Due Process and Equal Protection Clauses of the state and the federal constitution.