Amazon.com, LLC v. New York State Department of Taxation and Finance

Petition for certiorari denied on December 2, 2013

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Docket No. Op. Below Argument Opinion Vote Author Term
13-259 N.Y. N/A N/A N/A N/A OT 2013

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.

SCOTUSblog Coverage

DateProceedings and Orders
Jun 12 2013Application (12A1205) to extend the time to file a petition for a writ of certiorari from June 26, 2013 to August 23, 2013, submitted to Justice Ginsburg.
Jun 14 2013Application (12A1205) granted by Justice Ginsburg extending the time to file until August 23, 2013.
Aug 23 2013Petition for a writ of certiorari filed. (Response due September 25, 2013)
Aug 27 2013Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the respondent Overstock.com, Inc., VIDED.
Aug 30 2013Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from from counsel for the (Amazon. com LLC, et al.) petitioners VIDED.
Sep 9 2013Order extending time to file response to petition to and including October 23, 2013.
Sep 19 2013Brief amicus curiae of American Legislative Exchange Council filed. VIDED.
Sep 23 2013Brief amici curiae of Newegg, Inc., et al. filed. VIDED.
Sep 23 2013Brief amicus curiae of Performance Marketing Association filed. VIDED.
Sep 23 2013Brief amici curiae of Scrapbook.com, et al. filed. VIDED.
Sep 23 2013Brief amici curiae of Tax Foundation and National Taxpayers Union filed. VIDED.
Sep 23 2013Brief amicus curiae of American Association of Attorney-Certified Public Accounants filed. VIDED.
Sep 23 2013Brief amici curiae of Economists filed. VIDED.
Sep 23 2013Brief amicus curiae of Council on State Taxation filed. VIDED.
Oct 23 2013Brief of respondents New York State Department of Taxation and Finance, et al. in opposition filed. VIDED.
Nov 12 2013DISTRIBUTED for Conference of November 26, 2013.
Nov 13 2013Reply of petitioners Amazon.com LLC, et al. filed. (Distributed)
Dec 2 2013Petition DENIED.
 
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