Amazon Challenges New York's "Amazon Tax"

As expected, Amazon is challenging New York’s recently passed sales tax statute. From Amazon’s filed complaint (pdf):

Because some independently operated, New York-based websites post advertisements with links to Amazon and are compensated for these advertisements, Amazon is now presumed to have engaged in “solicitation” under this statue … despite the fact that Amazon lacks any physical presence in New York and that no solicitation by Amazon actually exists. This presumption is effectively irrebuttable. Accordingly, Amazon seeks a declaratory judgment that the Statute is invalid …

(Via Shelf Awareness)

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