Manhattan Supreme Court Justice Eileen Bransten has ruled that Amazon.com did "not come close" to demonstrating the unconstitutionality of a new state tax statute that requires many online retailers to collect state sales tax on purchases by New York residents. Bransten held that the statute contains the requisite requirement that an online retailer must do a substantial amount of business in New York before companies can be forced to collect and remit state sales tax.
N.Y. Judge Rejects Amazon's Claim Against Web Sales Tax Statute
New York Law Journal
January 14, 2009