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What is New York’s Amazon Tax on Internet Commerce?

What is New York’s Amazon Tax on Internet Commerce?

James G.S. Yang
Copyright: © 2011 |Volume: 7 |Issue: 4 |Pages: 12
ISSN: 1548-1131|EISSN: 1548-114X|EISBN13: 9781613506721|DOI: 10.4018/jebr.2011100104
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MLA

Yang, James G.S. "What is New York’s Amazon Tax on Internet Commerce?." IJEBR vol.7, no.4 2011: pp.50-61. http://doi.org/10.4018/jebr.2011100104

APA

Yang, J. G. (2011). What is New York’s Amazon Tax on Internet Commerce?. International Journal of E-Business Research (IJEBR), 7(4), 50-61. http://doi.org/10.4018/jebr.2011100104

Chicago

Yang, James G.S. "What is New York’s Amazon Tax on Internet Commerce?," International Journal of E-Business Research (IJEBR) 7, no.4: 50-61. http://doi.org/10.4018/jebr.2011100104

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Abstract

This paper examines internet commerce taxation. It concerns who is responsible for collecting sales tax - the seller or the buyer, which depends on nexus between the seller and the state. If there is a nexus, it is the seller’s responsibility; otherwise, it is the buyer’s duty. Nexus further depends on physical presence. However, in today’s e-business, the concept of physical presence has changed. Effective June 1, 2008, New York State enacted the so called “Amazon Tax Law” that an out-of-state online retailer is presumed to have nexus with New York State if it enters into a contract with an affiliate in the state to engage in soliciting businesses in the state by means of web site linkage for an annual gross receipts of more than $10,000. As such, the online retailer is required to collect sales tax from the in-state buyer. The concept of physical presence has been extended from employee or office to web site connection. This paper examines its impact.

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