Amazon Tax Wars


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Amazon Tax Wars

  1. 1. Why a Colorado State Law Could Turn E-commerce on its Head Part 2: History Speaker Name of the Amazon Wars Bennet Kelley
  2. 2. The Amazon Equation September 21-23, 2010 2
  3. 3. The Amazon Equation September 21-23, 2010 3
  4. 4. The Necessity: States in Fiscal Distress September 21-23, 2010 4
  5. 5. Necessity is the Mother of Invention Source: CPBB.ORG September 21-23, 2010 5
  6. 6. Rut-roh September 21-23, 2010 6
  7. 7. Amazon Expressway The neutral statute simply obligates out- of-state sellers to shoulder their fair share of the tax collection burden when using New Yorkers to earn profit from other New Yorkers. v. New York State Dept. of Taxation & Finance, No. 60124/08 (Jan. 12, 2009) September 21-23, 2010 7
  8. 8. 2009 Amazon Wars Begin Rhode Island Law Hawaii Veto Statement North Carolina Law California Veto Statement September 21-23, 2010 8
  9. 9. 2010 Amazon Detour Colorado Law Main Street Fairness Act Oklahoma Law Digital Goods and Services Tax Fairness Act of 2010 September 21-23, 2010 9
  10. 10. PRETERITUS EST POSTERUS The amendment simply modernized the terminology of the statute and added a bright line rebuttable presumption. The amendment did not change the nexus standard. Retailers with affiliate programs in North Carolina therefore have always had nexus with the State and a duty to collect and remit sales tax. • BNA’s 2010 Survey of State Tax Departments – 13 States + DC Similar View September 21-23, 2010 10
  11. 11. Summary You are here September 21-23, 2010 11
  12. 12. About Bennet Kelley Bennet Kelley is founder of the Internet Law Center and Special Counsel with Hull McGuire PC. He has been described by an affiliate publication as “one of the top ten attorneys in internet law.” Bennet is the former Co-Chair of the California Bar Cyberspace Committee and has played a leading role in shaping internet law and policy having testified and lobbied on internet issues in Washington and Sacramento and led the Cyberspace Committee’s effort to develop a cyberspace primer for incoming state lawmakers. His firm’s newsletter, Cyber Report, was named one of the top 100 Internet law resources. 12
  13. 13. About the Internet Law Center The Internet Law Center is dedicated to helping businesses navigate the evolving legal standards for today’s digital economy, while also contributing to the development of the policies of tomorrow. The firm serves a diverse client base that includes startups and public companies both online and offline across North America and Asia. The professionals of the Internet Law Center possess years of practical experience as lawyers and entrepreneurs with internet companies and have played a leading role in shaping Internet law and policy. This unprecedented combination of business, legal and policy experience makes the Internet Law Center uniquely qualified to provide the professional advice needed to address emerging issues of internet law in an uncertain economy. Sign up for the Cyber Report – our award winning newsletter which was named one of the Top 100 Internet Law Resources. It is also available on our blog (along with other materials) at 13
  14. 14. About Hull McGuire Bennet Kelley is also Special Counsel to Hull MCGuire PC, a full service law firm serving as counselors, business planners, and trial counsel to publicly-traded, privately held and high technology companies headquartered in Europe and the U.S. The firm, whose clients include Alcoa, Eli Lilly and Ingram Industries, was chosen to be a member of the International Business Law Consortium which is an alliance of 100 business law firms worldwide. Hull McGuire has offices in Pittsburgh (displayed), San Diego and Washington. September 21-23, 2010 14
  15. 15. Contact Us Bennet Kelley Internet Law Center 100 Wilshire Blvd, Suite 950, Santa Monica, CA 90401 (310) 452-0401 Twitter: InternetLawCent SlideShare: InternetLawCenter Hull McGuire, P.C. (412) 261-2600 15