The Amazon Tax in the Supreme Court

amzn_fb-tw_Icon-globalIn 2008, New York passed its so-called Amazon Tax, which required Amazon.com (and certain other internet retailers) to collect New York sales tax on its sales to New York residents.

But wait, you may object, doesn’t the Supreme Court’s 1992 decision in Quill Corp. v. North Dakota mean that out-of-state retailers without a physical presence in New York don’t have to collect New York sales tax? Continue reading

Senator Rand Paul, Meet the Marketplace Fairness Act

Despite overwhelming support among senators, the Senate has delayed its vote on the Marketplace Fairness Act until May.

State governments, which could use a revenue infusion, and brick-and-mortar stores, which would prefer that their online competitors’ prices didn’t automatically undercut their own, clearly support the Act. Heck, even internet retailer extraordinaire Amazon supports the Act.

But there is a small coalition that opposes the Act. That coalition includes, among others, some internet retailers like eBay (which spammed me with its anti-MFA email) and some Republican politicians like Rand Paul.  Continue reading