The U.S. Supreme Court has declined to consider the constitutionality of New York’s “Amazon” click-through sales tax nexus law, leaving it in effect and emboldening other states’ similar efforts. Unless federal legislation is enacted, interstate retailers are facing an era of unprecedented uncertainty as states seek to apply their new laws to compel tax collection by out-of-state retailers.
U.S. Supreme Court Denies Certiorari to Review New York’s Click-Through Nexus Law
By Mary Kay McCalla Martire and Stephen P. Kranz on December 5, 2013
