D. Stussy wrote:
- quote -

prevents a state from collecting use tax on purchases over the
internet if they are able to show substantial nexus consistent
with the USSC decision QUILL CORP. v. HEITKAMP, 504 U.S. 298
(1992).
http://caselaw.lp.findlaw.com/script...=504&invol=298

What the states are now trying to do is establish that nexus.

You are going to have come up with that federal law that you say
Congress passed. I'm not aware of it.

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"Alan" <sfcnm-mtm[at]yahoo.com> wrote in message
news:mH1jl.12570$D32.7606[at]flpi146.ffdc.sbc.com...
- quote -


The California Board of Equalization tried to do that - by "searching"
package delivery companies (e.g. United Parcel Service) for out-of-state
arrivals, and were stopped on the grounds it violated the Interstate
Commerce Clause of the U.S. Constitution. Not only do I not see anything
different here, Congress has passed laws that specifically PREVENT any tax
from being imposed just because the transaction took place over the
Internet. Although "NY's Amazon" law also affects phone orders, the two
items above specifically target the Internet. Under the 10th amendment,
since Congress has already acted, why wouldn't these be pre-empted?

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D. Stussy wrote:
- quote -

the below link on New York's "Amazon Law", that other states are
trying to emulate.
http://www.kiplinger.com/businessres...aw_080513.html

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"John H. Fisher" <TaxService[at]aol.com> wrote in message
news:de2f2197-f030-49cf-a098-3d6c95a73609[at]d36g2000prf.googlegroups.com...
- quote -

Aren't these already federally preempted?

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CCH Tax News Headlines - February 5, 2009

Federal Headlines: - http://tax.cchgroup.com/news/headlin.../nws2209.htm#1

2/5/2009 - Senate Approves $15,000 Homebuyers Tax Credit
2/5/2009 - President Signs SCHIP Bill Funded by Increase in Tobacco
Excise Tax
2/5/2009 - Expenses Related to Storage of Manufactured Homes;
Capitalization Required (Load, Inc., CA-9)
2/5/2009 - Noncompetition Agreement Payment Was Ordinary Income, Not
Capital Gain from Sale of Personal Goodwill (Muskat, CA-1)

State Headlines:

2/5/2009 - Connecticut --Sales and Use Tax: Legislation Introduced
That Would Tax Certain Internet Sales
2/5/2009 - Hawaii --Sales and Use Tax: Bill Proposing to Tax Some
Internet Sales Introduced
2/5/2009 - Pennsylvania --Multiple Taxes: Budget Proposal Would Create
New Taxes, Raise Tobacco Tax



Missed a headline? Click here for last week's tax highlights. -
http://tax.cchgroup.com/NewsHeadline...t.asp?PageID=4

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