“Amazon.com Inc. (AMZN), the world’s biggest online retailer, and discount Internet seller Overstock.com Inc. (OSTK) lost a challenge to New York’s Internet sales tax law as the state’s highest court rejected their arguments that it was unconstitutional. Amazon, based in Seattle, and Overstock, based in Salt Lake City, sued the state’s Department of Taxation and Finance separately in 2008, seeking to overturn a law requiring retailers to pay taxes if they solicit business in New York through a link to a website. Justice Eileen Bransten dismissed the suits in January 2009. An appeals court in Manhattan affirmed her rulings in 2010, and the state Court of Appeals agreed today.”
http://www.bloomberg.com/news/2013-03-28/amazon-overstock-lose-challenge-to-n-y-web-sales-tax.html