Doing Business Online
What's In The News?
“Are You Breaking the Law When Purchasing Online Products?”
"Online sales set a single day-record by topping 0 million"
“Tax Free Internet Shopping Days Could be Numbered”
“Editorial: Save The Amazon.com”
“Battle Lines Redrawn in Web Sales Tax War”
“States Square Against Amazon Over Sales Tax”
“More States Propose Internet Sales Tax”
"Amazon Associates To Pull Out Of North Carolina Due To 'Unconstitutional Tax Collection Scheme'"
Quill v. North Dakota
Scripto v. Carson & Tyler Pipe v. Washington
Amazon.com v. N.Y. State Dep’t of Taxation & Fin.
North Carolina's Tax Reporting Requirement
New York's Amazon Tax
North Carolina's Affiliate Tax
Colorado House Bill 1193
Policy and Reform
Pros & cons of sales tax change
Taxing Internet Purchases -- The Pros and Cons
Excerpt from: Sales and Use Taxation of Internet Sales
"States' 'Amazon Tax' Seems to Hurt Revenue, Not Boost It"
"Amazon Cuts North Carolina Affiliates to Avoid Tax"
SALE AND TAXATION OF GOODS OVER THE INTERNET
United States Supreme Court
Quill Corp. v. North Dakota, 504 U.S. 298 (1992)
Scripto v. Carson, 362 U.S. 207 (1960)
Tyler Pipe Indus., Inc. v. Wash. State Dep’t of Revenue, 483 U.S. 232 (1987)
New York State Court
Amazon.com v. N.Y. State Dep’t of Taxation & Fin., 877 N.Y.S.2d 842 (N.Y. Sup. Ct. 2009)