scholarly journals Taxing E-Commerce Affiliates: The Potential Impact Of New York State’s “Amazon Tax”

2011 ◽  
Vol 25 (4) ◽  
Author(s):  
Ross A. Malaga

On June 1, 2008 New York State imposed a new law, called the “Amazon tax”, that requires online retailers who receive more than $10,000 per year in revenue from New York affiliates to collect New York sales tax. While a number of major online retailers have challenged the law in court, it has already had a significant impact on affiliate marketers. If the law is upheld other states will enact similar laws. This paper details the impact of the law on affiliate marketers, online retailers, and affiliate networks. It provides specific short and long range recommendations to each of these types of companies.

1941 ◽  
Vol 35 (5) ◽  
pp. 933-940
Author(s):  
Leonard S. Saxe

The Judicial Council and Its Objectives. My assignment is to implement Professor Sunderland's brilliant primer on judicial councils by a more specific presentation utilizing the experiences of the New York State Judicial Council. Of the three elements that enter into a consideration of the judicial branch of government, the first—the substantive law, the law of rights and duties—is not within the province of the judicial council either in New York or elsewhere. The second element—the machinery of justice—is the principal field of the judicial council. If the council does its work well in that field, attention cannot fail to be focused upon the third and most important element—also part of a judicial council's problems—the judicial personnel.


Energy Policy ◽  
2005 ◽  
Vol 33 (3) ◽  
pp. 337-347 ◽  
Author(s):  
Pradeep J Tharakan ◽  
Timothy A Volk ◽  
Christopher A Lindsey ◽  
Lawrence P Abrahamson ◽  
Edwin H White

Author(s):  
David A. Call ◽  
Guy A. Flynt

AbstractSnow has numerous effects on traffic, including reduced traffic volumes, greater crash risk, and increased travel times. This research examines how snow affects crash risk, traffic volume, and toll revenue on the New York State Thruway. Daily data from January for a ten-year period (2010-2019) were analyzed for the Thruway from the Pennsylvania state line in western New York to Syracuse.Anywhere from 35-50 percent of crashes are associated with inclement weather, with smaller impacts, proportionally, in areas with greater traffic volumes. As expected, snow was almost always involved when weather was a factor. “Unsafe speed” was the most common cause of crashes in inclement weather with all other factors (e.g., animals, drowsiness) much less likely to play a role. The percentage of crashes resulting in an injury did not change significantly with inclement conditions when compared to crashes occurring in fair conditions, and there were too few fatal crashes to make any inferences about them.Daily snowfall rates predicted about 30 percent of the variation in crash numbers, with every 5.1 cm of snowfall resulting in an additional crash, except in Buffalo where 5.1 cm of snow resulted in an additional 2.6 crashes. Confirming earlier results, daily snowfall had a large impact on passenger vehicle counts while commercial vehicle counts were less affected. Revenue data showed a similar pattern, with passenger revenue typically decreasing by 3-5 percent per 2.5 cm of snow, while commercial revenue decreases were 1-4 percent per 2.5 cm of snow.


PEDIATRICS ◽  
1989 ◽  
Vol 83 (5) ◽  
pp. 903-905
Author(s):  
Sandra Hernandez

The ultimate objective of newborn screening for sickle cell disease should be twofold. The first essential step is the identification of the infants at risk. This has been effectively done in New York state as of 1975 through the New York State Newborn Screening Program. However, identifying these children is not enough. Second is the much more complicated task of providing comprehensive follow-up care for families whose children are affected by the disease, including the much needed psychosocial services. This area continues to be sorely neglected. The increased risk of death due to overwhelming infection in the first 3 years of life for children with sickle cell disease has been noted in the literature. When there is no specialized care, 15% to 20% do not survive. Therefore, it is essential for knowledgeable staff to make contact and begin to develop a trusting relationship as soon as possible with parents of infants born with sickle cell disease. Prophylactic penicillin and pneumococcal vaccination can reduce mortality during the early years. Family involvement with a consistent, available team of health care providers is pivotal in understanding this chronic illness and coping effectively with this extraordinary stress. Our staff is available by telephone for consultations with patients or other medical staff during clinic and emergency room visits and hospitalizations. One element that is clear in our experience at the St Luke's-Roosevelt Hospital Sickle Cell Center in New York City is that adjustment to this chronic illness is a lifelong process. One or two counseling sessions at the time of diagnosis are not sufficient to enable families to fully understand the information given or to realize the impact of having a child with a chronic illness.


Author(s):  
James G.S. Yang

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.


2011 ◽  
Vol 7 (4) ◽  
pp. 50-61
Author(s):  
James G.S. Yang

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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