10th Circuit Upholds Colorado’s “Amazon Tax” Disclosure Law

In 2010, Colorado’s enacted “An Act Concerning the Collection of Sales and Use Taxes on Sales Made by Out-Of-State Retailers” which provided that out of state retailers exempt from collecting sales tax: Must provide “transaction notice” to purchasers that they may be subject to Colorado use tax(1) to send a “transactional notice” to purchasers informing…

Supreme Court Not Delivering For Amazon

Supreme Court Let’s New York Amazon Ruling Stand The U.S. Supreme Court has denied the petition of Amazon.com and Overstock.com to review the New York high court’s decision to uphold its Amazon-tax statute.  The statute, the first of many in the nation, defined an in-state retailer for purposes of collecting sales tax to include a…

Illinois Supreme Court: Amazon Tax “Preempted”, Avoids Constitutional Question

Illinois Supreme Court: Amazon Tax “Preempted”, Avoids Constitutional Question In a 6-1 ruling, the Illinois Supreme Court has held that the state’s Amazon Tax is unenforceable since it conflicts with a federal law prohibiting discrimination against internet commerce.  The suit was brought by the Performance Marketing Association (PMA) and the ruling affirms a lower court…

CLBR #99 – Data Caps and Net Neutrality with Michael Weinberg and Legislative Update

CLBR Episode #99 features news updates on CISPA, the Marketplace Fairness Act and state/federal privacy legislation; a discussion with Michael Weinberg, Public Knowledge’s Vice President, the Institute for Emerging Innovation on Data Caps and the Obama administration’s nominee for FCC Chairman; and as always starts with the Day in History. Data Caps with Michael Weinberg…

New York High Court Rejects Amazon Tax Challenge

New York’s Court of Appeal Upholds NY Amazon Tax 4-1 The whole gymnastics over the Amazon tax stems from a Supreme Court case (Quill v North Dakota) which established a bright line test that a physical presence was required before an out of state retailer should be required to collect sales tax. In upholding the…

Ted’s Tubes: E-Commerce Trillions, Amazon Tax Update and Google, Twitter Transparency

Global E-Commerce Sales Surpasses $1 Trillion A report by eMarketer states that global e-commerce sales have surpassed $1 trillion for the first time in 2012.  Total sales will reach $1.3 trillion in 2013 led by the big four – United States ($385B); China ($181B); United Kingdom ($142B) and Japan ($140B).   China’s market has tripled…