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Keywords: sales tax
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Journal Articles
A Legal Analysis of State Tax Policy for Online Sales: The Recipe from Direct Marketing
Available to Purchase
The ATA Journal of Legal Tax Research (2018) 16 (1): 39–58.
Published: 01 July 2018
... an online company to remit sales tax when using a third-party affiliate to solicit sales if an affiliate's sales exceed $10,000 in the previous year. In 2008, Amazon.com and Overstock.com challenged the constitutionality of the New York click-through law. The New York Court of Appeals upheld New York's...
