Overstock.com, Inc. v. New York State Department of Taxation and Finance

Linked with Amazon.com, LLC v. New York State Department of Taxation and Finance (13-259)

Certiorari Denied

Petition for certiorari denied on December 2, 2013.

Docket No.13-252

Op. BelowN.Y.

Issue

Whether a business that has no employees or operations in a state is deemed to be physically present, and therefore subject to the state"s taxing power, merely by entering into contractual relationships with residents of the state who are not its legal agents.

Proceedings & orders timeline

Jun 12, 2013

Application (12A1196) 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 12, 2013

Application (12A1196) granted by Justice Ginsburg extending the time to file until August 23, 2013.

Aug 22, 2013

Petition for a writ of certiorari filed. (Response due September 23, 2013)

Aug 27, 2013

Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner. VIDED.

Aug 30, 2013

Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the (Amazon .com LLC, et al.) respondents VIDED.

Sep 9, 2013

Order extending time to file response to petition to and including October 23, 2013.

Sep 19, 2013

Brief amicus curiae of American Legislative Exchange Council filed. VIDED.Sep 23, 2013

Brief amici curiae of Newegg, Inc., et al. filed. VIDED.Sep 23, 2013

Brief amicus curiae of Performance Marketing Association filed. VIDED.Sep 23, 2013

Brief amici curiae of Scrapbook.Com, et al. filed. VIDED.Sep 23, 2013

Brief amici curiae of Tax Foundation and National Taxpayers Union filed. VIDED.Sep 23, 2013

Brief amicus curiae of American Association of Attorney-Certified Public Accountants filed. VIDED.Sep 23, 2013

Brief amici curiae of Economists filed. VIDED.Sep 23, 2013

Brief amicus curiae of Council on State Taxation filed. VIDED.Oct 23, 2013

Brief of respondents New York State Department of Taxation and Finance, et al. in opposition filed. VIDED.

Nov 12, 2013

DISTRIBUTED for Conference of November 26, 2013.

Nov 12, 2013

Reply of petitioner Overstock.com, Inc. filed. (Distributed)

Dec 2, 2013

Petition DENIED.

Recommended Citation: Overstock.com, Inc. v. New York State Department of Taxation and Finance, SCOTUSblog, https://www.scotusblog.com/cases/overstock-com-inc-v-new-york-state-department-of-taxation-and-finance/