Joel Stashenko writes for the New York Law Journal, an American Lawyer affiliate.
Overstock.com and Amazon.com have failed in their bid to have the state Court of Appeals declare unconstitutional a statute mandating payment of New York state sales taxes for online purchases by New Yorkers.
The court decided 4-1 that the tax statuteenacted in 2008 by a Legislature seeking to capture taxes on certain items sold to New Yorkers by retailers based outside of the stateviolates neither the commerce nor due process clauses of the federal Constitution.
