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

(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.