Amazon Challenges New York's "Amazon Tax"

As expected, Amazon is challenging New York's recently passed sales tax statute. From Amazon's filed complaint (pdf):

Because some independently operated, New York-based websites post advertisements with links to Amazon and are compensated for these advertisements, Amazon is now presumed to have engaged in "solicitation" under this statue ... despite the fact that Amazon lacks any physical presence in New York and that no solicitation by Amazon actually exists. This presumption is effectively irrebuttable. Accordingly, Amazon seeks a declaratory judgment that the Statute is invalid ...

(Via Shelf Awareness)

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