physical presence

Amazon recently filed papers with the New York State Supreme Court declaring a problem tax provision to be "invalid, illegal, and unconstitutional." This was an expected response by a retailer attempting to redefine what constitutes the physical ... presence of a company within the geographical boundaries of a state. Confused? So is the state of New York, which contends that Amazon ought to be held responsible for the collection of local sales taxes because the company pays out referral commissions to its affiliates who are registered to a New York address. The provision is part of New York's $ ... (view more)