Amazon.com, LLC and Amazon Services, LLC vs. New York State Department of Taxation and Finance, Robert L. Megna, The State of New York, and David A. Paterson

This case challenges the constitutionality of a newly enacted New York tax statute, N.Y. Tax Law, that requires out-of-state Internet retailers with no physical presence in the State to collect New York sales and use taxes.

It has long been the case in New York State that "vendors" who affirmatively "solicit business" in the State through "employees, independent contractors, agents or other representatives" within must collect and pay New York sales and use taxes.