PENNSYLVANIA ENACTS AFFILIATE TAX VIA PRESS RELEASE This story comes not from The Onion but from the Pennsylvania Department of Revenue, who expressed their holiday cheer by issuing a press release announcing a new Tax Bulletin to “to explain existing sales tax nexus law for remote sellers, clarifying the law and the department’s authority to require e-commerce…
Gov. Brown’s Press Release 9-23-2011 SAN FRANCISCO – Approving a landmark legislative compromise that creates jobs and ensures that online retailers do not receive an unfair tax advantage over brick-and-mortar businesses, Governor Edmund G. Brown Jr. today signed a bill that requires Amazon and other internet retailers to collect sales taxes starting next year. AB…
STATE OF LIMBO Amazon Near Deal on California Sales Tax Amazon has countered California’s passage of the so-called Amazon tax by terminating its in-state affiliates and doing an end-run around Sacramento by seeking to qualify a proposition to repeal the new law for the November ballot. Sacramento responded by seeking to repeal and reenact the…
Amazon Tax 101 WHAT IS THE AMAZON TAX? The Supreme Court has adopted a bright-line rule for determining the extent to which a state may tax out of state businesses based on the Due Process and Commerce Clause of the Constitution — which put simply is if you have a physical presence in a state…
PEAK AMAZON SEASON 5 New State Laws and Cal Bill Sent to Governor On Thursday the California legislature responded to Governor Jerry Brown’s budget veto by passing a new budget that included Assemblywoman Nancy Skinner’s Amazon Tax bill (AB 153)once again (and two companion measures having the same result through expanding sales tax to anyone…
Illinois/Arkansas Join Amazon Tax Club After industry successfully blocked any new entrants into the number of states adopting the so-called “Amazon Tax” in 2010, this year features two new entrants – Illinois and Arkansas. Amazon and other online retailers have terminated affiliates in both states. At this time, the Amazon Tax remains in play in…
The Direct Marketing Association scored a major victory in winning an injunction against Colorado’s application of the “Big Brother” variation of the Amazon that imposes onerous reporting requirements but does not impose an obligation to collect tax on out-of-state retailers. The federal court ruled that the law improperly discriminated against and imposed an undue…
Illinois Opens 2011 Season of Amazon Wars After a recent 60 Minutes profile revealed that Illinois spends twice as much as it collects, it is not surprising that the opening round of this year’s Amazon Wars is in the Land of Lincoln. Illinois’ legislature hopes to collect $150 million annually from the tax bill currently sitting…
ILC Publishes Article on The Development of the Affiliate Marketing Model ECLP_December 2010_Kelley
Split Decision in Amazon Wars The New York Appellate Division finally ruled on Amazon.com’s appeal over the lower court’s dismissal of its constitutional challenge to the Amazon Tax. The lower court had held that “the neutral statute simply obligates out-of-state sellers to shoulder their fair share of the tax collection burden when using New Yorkers…
Amazon Victory in NC, Trouble at the Alamo A federal judge has blocked the North Carolina Department of Revenue from requiring that Amazon disclose in-state cust0mer names and the details of their purchases, ruling that “the disclosure of the identities and detailed information as to the expressive content of Amazons’ customers’ purchases will have a…
Why a Colorado State Law Could Turn E-commerce on its Head, taking place from 11:15 a.m. to 12:15 p.m., focuses on the little-known issue that could have the biggest impact on attendees’ e-commerce business. The law, which went into effect May 1 of this year, imposes a significant (and some say unconstitutional) burden on online…
Cyber Report 