Court of Appeals of New York

Amazon.com, LLC v. New York State Department of Taxation and Finance, 34

Judgment dismissing plaintiffs' constitutional challenges to New York's Internet tax is affirmed, where plaintiffs have failed to demonstrate that the statute is facially unconstitutional under either the Commerce or the Due Process Clause.

Appellate Information

• Decided 03/28/2013
• Published 03/28/2013

Judges

• LIPPMAN

Court

• Court of Appeals of New York

Counsel