Judge Eileen Bransten dismissed lawsuits by Amazon and Overstock challenging New York State’s Commission-Agreement Provision that levies sales tax on internet sellers who have affiliate relationships with people and companies in the state. Bransten found that the law “does not broadly tax any and all Internet sales to New York consumers. It requires a substantial nexus between an out-of-state seller and New York through a contract to pay commissions for referrals with a New York resident along with realization of more than $10,000 of revenue from New York sales earned through the arrangement. The neutral statute simply obligates out-of-state sellers […]
