SALT Report 3157 – On August 22, 2013, Overstock.com, Inc 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:
“This case concerns New York’s attempt to increase its tax revenues by circumventing Quill’s bright line physical-presence test.”
“Third, this case has far-reaching ramifications for the expansion of cyberspace and commerce over the Internet”
“Certiorari is warranted because that decision deepens a mature conflict among state high courts, disregards this Court’s precedents, and raises questions of critical importance to the national economy.”
“The economic importance of online commerce cannot be overstated. Online commerce accounted for an estimated $4.1 trillion worth of retail and wholesale transactions in 2010, and those sales volumes are only expected to increase.”
“The disarray among the state courts, combined with the mounting pressures on businesses regarding tax collection and payment has created a substantial and urgent need…for additional nexus guidance.”
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