When in 2008 New York enacted Tax Law §1101(b)(8)(vi), popularly referred to as the “Amazon law,” some pundits speculated that New York had discovered the Holy Grail of remote taxation. For the first time, a state attempted to require an internet retailer to collect and remit sales taxes based on the idea of “click-thru nexus.” As it turns out, the idea is not necessarily a new one, but (relatively) new technology provides a new approach to requiring sales tax compliance.
