SALT Report 3156 – On August 23, 2013, Amazon filed their Petition for Writ of Certiorari articulating the reasoning why they believe the US Supreme Court should hear their case. The questions presented specifically reference New York Tax Law Section 1101(b)(8)(vi)and whether this law violates the US constitutional limitations set forth by the commerce clause and the due process clause.
Quotes from the petition:
“Petitioners further contended that the statute attempts to camouflage this unconstitutional expansion of taxing power through an irrational and effectively irrebuttable evidentiary presumption that treats out-of-state Internet retailers who pay for Internet advertising in New York as having the equivalent of an on-the-ground, in-state sales force soliciting business from in-state residents for the retailers.”
“Review is warranted because the decision below raises issues of national importance and conflicts with the express direction of the court.”
“This intractable web of burdens renders the statutory presumption effectively irrebuttable.”
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