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Tax

Jul. 23, 2011

Ballot box battle brewing over 'Amazon tax'

Internet retailers prepare to square off over the "Amazon tax," which will collect a sales tax from customers in California. By Jessica A. Levinson Loyola Law School


A small but well-publicized part of California's newly enacted budget, the so-called "Amazon tax," looks to be the catalyst behind California's next big ballot initiative battle. The law requires Internet retailers with a "physical presence" in the state to collect a sales tax from customers in the state and expands the definition of physical presence to include online retailers that have related companies or affiliates in the state. After the p...

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