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 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 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 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…
Matt Schaefer Explains New York’s Court Victory on the Amazon Tax Podcast: Play in new window | Download (41.6MB) 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…
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…
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…
Rebecca Madigan joins us again to discuss the Amazon Tax and its upcoming implementation in California and Pennsylvania. BACKGROUNDER Main Street Fairness Legislation Amazon Picks U.S. State Sales-Tax Winners Absent New Law, Bloomberg Internet Tax Would Cost Average Shopper $167.00 A Year, Forbes State of Amazon Tax Collection Amazon Tax Timeline Through April 2012 Recent…
Wednesday two Cyber Law and Business Report regulars return. Segment 1: Rebecca Madigan of the Performance Marketing Association discusses the upcoming September 15th implementation of the Amazon Tax in California and efforts in Washington. Segment 2: Stan Stahl from Citadel Information Systems discusses the latest in Cyber Security, including the GoDaddy hack and the debate…
Amazon Laws Struck Down in Colorado and Illinois Courts in Illinois and Colorado have given the Amazon Tax movement its most significant setbacks to date. In Illinois, the Performance Marketing Association challenged an Amazon tax law much like that adopted in New York and in other states, with the court finding that the Act was…
We focus on internet taxation and the recent decision (see below) in Colorado overturning the state’s variation of the Amazon tax law with guests: Jerry Cerasale, Senior Vice President, Government Affairs with DMA and CLBR regular and champion cat herder Rebecca Jacobs Madigan, Executive Director of the PMA. As economy improves, states are recovering from…
SOPA Defeat a “Political Coming of Age for Tech Industry” As you may know, this firm has long advocated greater involvement of the tech community in public policy debates and it cannot disagree with the New York Times assessment that the grassroots campaign and internet blackout day clearly were a “political coming of age for…
TOP STORIES OF 2011 #1 AMAZON WARS 2010 ended with the Amazon Tax in effect in three states totally approximately ten percent of the population and GDP. With the addition of Arkansas, Calfornia, Connecticut, Illinois, Pennsylvania and Vermont the tax has some applicability in states which comprise about 1/3 of the population and GDP the…
We end our first year with our 43rd installment – a look back at the year’s top stories, why they were important and what it means for 2012. Also we’ll talk about what you should be doing to prepare for 2012. Join us today at 10AM PT on WebmasterRadio.fm. [youtube=http://www.youtube.com/watch?v
Taxation by Press Release in the Cradle of Liberty December 14, 2010 Pennsylvania’s recent enactment of the so-called “Amazon Tax” via a press release from the Department of Revenue may be seen as a deft political move by Governor Tom Corbett to close a budget gap without enacting any new taxes, but viewed…
Cyber Report 