Jeff Reed of McDermott Will & Emery: Amazon Taxes in New York

The New York Superior Court recently heard oral arguments in the state's so-called "Amazon tax" case. In April 2008, New York Gov. David Paterson signed into a law a budget requiring that out-of-state online retailers collect sales taxes on purchases if the company does at least $10,000 worth of business with in-state affiliates. Amazon.com filed suit shortly thereafter, but the New York State Supreme Court - the state's trial-level court - ruled in favor of the state and upheld the so-called "Amazon tax."

This week's podcast guest is Jeffrey Reed, an associate with the law firm McDermott Will & Emery, which filed a friend-of-the-court brief on behalf of the Tax Foundation in this case.

View Tax Foundation Fiscal Fact No. 187, "'Amazon Tax' Unconstitutional and Unwise," which provides a summary of the brief along with a link to a copy of the full brief. For more information, please see the Tax Foundation's Center for Legal Reform.

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