Petition of the day
on Nov 22, 2013 at 10:17 pm
The petition of the day is:
13-259
Disclosure: Goldstein & Russell, P.C., whose attorneys contribute to this blog in various capacities, serves as counsel on an amicus brief in this case, which is listed without regard to the likelihood that it will be granted.
Issue: (1) Whether New York Tax Law § 1101(b)(8)(vi), which establishes an effectively irrebuttable evidentiary presumption that out-of-state Internet retailers that have no physical presence in the state – such as petitioners – are instate “vendors” and therefore must collect New York sales and use taxes on all of their sales to New Yorkers, violates the Commerce Clause by imposing tax-collection obligations on out-of-state retailers that have no physical presence in New York; and (2) whether Section 1101(b)(8)(vi) violates the Due Process Clause by adopting an effectively irrebuttable evidentiary presumption that the prerequisites for taxation under the Commerce Clause have been satisfied.
