NY Attorney General Supports New York’s Amazon Tax
- Oct 24, 2013 | Gail Cole
The Attorney General of New York has filed a Brief with the United States Supreme Court, opposing petitions for a writ of certiorari presented to the court by Amazon.com and Overstock.com.
Since Overstock and Amazon filed their petitions last spring, the high court has received numerous amicus curiae briefs supporting the remote retailers. Thus far, Attorney General Eric Schneiderman is the first to support the state’s position.
In the brief, the attorney general argues that "the New York Court of Appeals correctly rejected the online retailers’ facial due process and commerce clause claims and that the issues raised do not warrant review by the U.S. Supreme Court.”
The AG’s brief follows on the heels of the Illinois Supreme Court’s ruling that the Illinois Amazon Tax is discriminatory.
There is speculation that the United States Supreme Court may be more inclined to accept the New York Amazon tax case now that one state Supreme Court has upheld a state Amazon tax (New York) and another has ruled against one (Illinois). Said David C. Blum, a Chicago tax attorney:
“This is now perfectly teed up for the U.S. Supreme Court because… Illinois modeled its law on New York’s. [T]he only way this can be resolved is either through federal legislation or the U.S. Supreme Court….” (Chicago Tribune).
Furthermore, the Illinois case hinged on a federal law—the Internet Tax Freedom Act.
Only time will tell. The proposed federal solution, the Marketplace Fairness Act of 2013, is languishing in the House. The United States Supreme Court has yet to reveal its intentions. The rest of us will just have to wait.
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