New York and Amazon - the continuing saga. As stated in earlier posts, a recent New York appellate court upheld the "amazon.com" nexus law, but did remand the case for further application to Amazon's specific facts to determine if nexus actually exists.
The New York Department of Taxation responded to the court case decision with a press release stating:
"The Court concluded that the State's new law is constitutionally sound "on its face" - that is - legal and enforceable with respect to Internet retailers whose business practices bring them within the scope of the law, unless a retailer can make a valid legal challenge to the statute as applied to its own unique factual circumstances."
This response is simply a re-enforcement of what the court said. In other words, the law is constitutional, but as always, nexus is determined on a case-by-case basis. If you are an Internet retailer, you still have the opportunity to rebut the presumption.
To access the full press-release, go to NEW YORK's RESPONSE.