U.S. Supreme Court,
Tax,
Corporate
Apr. 16, 2013
Internet sales tax held constitutional
New York's Amazon sales tax - requiring tax collected at time of purchase by online sellers with affiliate programs - has been held constitutional by the New York Court of Appeals. Does California care? We should.
Robert W. Wood
Managing Partner, Wood LLP
333 Sacramento St
San Francisco , California 94111-3601
Phone: (415) 834-0113
Fax: (415) 789-4540
Email: wood@WoodLLP.com
Univ of Chicago Law School
Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.
Californians, both consumers and those in business, should be watching the roiling sales and use tax disputes. And they should be paying sales or use tax. You pay sales tax when you make a retail purchase in the state or via phone, mail or Internet from a merchant with a California presence. You pay use tax when you buy from an out-of-state retailer who does not charge you California sales tax.
Your act of bringing or shipping the goods into California triggers your use tax liabi...For only $95 a month (the price of 2 article purchases)
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