Affirming the Appellate Division of New York State Supreme Court, the New York Court of Appeals (the state’s highest court) rejected Amazon.com and Overstock.com’s challenge to the New York State tax law allowing New York to require the internet retail giants to collect and pay sales tax from sales made through affiliates posting links on their websites. Amazon and Overstock argued the statute was unconstitutional on its face. Chief Judge Lippman wrote for the majority. Judge Smith dissented, with an opinion..

Amazon.com LLC v New York State Department of Taxation and Finance