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Home / Case Digests / Court of Appeals — Internet Tax Law: Overstock.com Inc. v. NYS Dept. of Taxation and Finance, et al; Amazon.com LLC, et al. v. NYS Dept. of Taxation and Finance, et al.

Court of Appeals — Internet Tax Law: Overstock.com Inc. v. NYS Dept. of Taxation and Finance, et al; Amazon.com LLC, et al. v. NYS Dept. of Taxation and Finance, et al.

New York State Court of Appeals Internet Tax Law Commerce Clause — Due Process Overstock.com Inc. v. NYS Dept. of Taxation and Finance, et al; Amazon.com LLC, et al. v. NYS Dept. of Taxation and Finance, et al. Nos. 33 & 34 Judge Lippman Background: The plaintiffs challenged the Internet Tax Law alleging that it is unconstitutional on its face because ...