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Amazon Sales Tax Legislation: CA Looks to NY 'Amazon Tax' Model

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Bennet Kelley
Bennet Kelley

Overview of pending California legislation to follow New York in adopting what is commonly known as the Amazon (Sales) Tax.

BusinessTechnology
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Amazon Sales Tax Legislation BENNET KELLEY April 14, 2009
Today’s Story POT OF GOLD NEW YORK SOLUTION CALIFORNIA PROBLEM
Part 1 The Problem
[object Object]
Both the good . . .
Combined FY09-10 Budget ($MM) Source: Governor’s 2009-10 Budget . . . and the not so good.
Projected Deficits FY09-10 ($BB) All states combined - $100.6B
California Constitutional Limitations ,[object Object],[object Object]
U.S. Constitutional Limitations ,[object Object],[object Object],[object Object],[object Object]
Part 2: NEW YORK’S “AMAZON TAX”
California has often looked to New York for talent and resources – with great success.
THIS INCLUDES INDUSTRY . . . ARTISTS . . .
AND ENTERTAINMENT
OK . . . Nobody’s perfect
NY’s Amazon Tax New York Tax Code Section 1101(b)(8) ,[object Object],[object Object],[object Object]
Amazon Complaint Dismissed Amazon.com v. New York State Dept. of Taxation & Finance , No. 60124/08 (Jan. 12, 2009) ,[object Object],[object Object]
Assembly Member Skinner’s Idea ,[object Object],[object Object],[object Object]
A Double Solution ,[object Object],[object Object],NO GOP VETO
Now Boarding ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Part 3: The Pot of Gold
California has a history of being at the center of Gold Rushes (actual and metaphoric )
Why Amazon? TOTAL REVENUES ($MM) SALES TAX CA $405,610.0 $831.5 $19,170 $0 Sales tax avoidance is part of Amazon’s business model . -- Assmb. Member Skinner
The Pot of Gold $50MM $68MM NY: FY 2010 NY: FY 2009 NY: INITIAL PROJ. CA: INITIAL PROJ. $55MM $68MM $61.3MM
v. ,[object Object],[object Object],[object Object],[object Object]
Who Opposes AB 178
Arguments Against ,[object Object],[object Object],[object Object]
Costs of Amazon Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Publishers Terminating NY Affiliates Acorn Media Amerimark Baby Universe Backcountry.com Binoculars.com Blair.com Bodybuilding.com Brecks CafePress CCVideo Celebrate Express Checks In The Mail Checks Unlimited Collectors' Choice Music Compact Appliance CSN Stores Deep Discount DVD Planet Eastwood Company Fingerhut FirstStreet Footsmart Gaiam.com eToys Garden's Alive Geeks.com Gurneys Henry Fields Home Shopping Network Jewelry Television J&P Cycles Justflowers Karmaloop KB Toys LampsPlus Leaps And Bounds LinenSource Luggage.com Michigan Bulb Musicians Friend MyTwinn NetShops Northern Tool One Step Ahead OnlineShoes.com Oriental Trading Overstock Palo Alto Software Red Envelope ReStock It Ritz Camera ShopNBC ShoppersChoice Silhouettes Spilsbury Spring Hill Thompson Cigars Tirerack uBid.com US Toy Co
Meet California Affiliates
Status California AB 178 – hearing postponed (again) until April 27 Hawaii HB 1405 – Stripped from bill Maryland SB 1071 – Still in Committee Connecticut SB 806 – Senate vote as early as today.
Status Minnesota SF 282/ HF 401 – hearing set for April 16 Tennessee SB 1741 / HB1947 stalled in committee, opposed by Dept. of Revenue North Carolina SB 487/HB 558 –no action (combined with download tax)
100 Wilshire Blvd., Suite 950 Santa Monica, CA 90401 www.internetlawcenter.net Bennet Kelley (310) 452-0401 [email_address] THANK YOU!

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Amazon Sales Tax Legislation: CA Looks to NY 'Amazon Tax' Model

  • 1. Amazon Sales Tax Legislation BENNET KELLEY April 14, 2009
  • 2. Today’s Story POT OF GOLD NEW YORK SOLUTION CALIFORNIA PROBLEM
  • 3. Part 1 The Problem
  • 4.
  • 6. Combined FY09-10 Budget ($MM) Source: Governor’s 2009-10 Budget . . . and the not so good.
  • 7. Projected Deficits FY09-10 ($BB) All states combined - $100.6B
  • 8.
  • 9.
  • 10. Part 2: NEW YORK’S “AMAZON TAX”
  • 11. California has often looked to New York for talent and resources – with great success.
  • 12. THIS INCLUDES INDUSTRY . . . ARTISTS . . .
  • 14. OK . . . Nobody’s perfect
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20. Part 3: The Pot of Gold
  • 21. California has a history of being at the center of Gold Rushes (actual and metaphoric )
  • 22. Why Amazon? TOTAL REVENUES ($MM) SALES TAX CA $405,610.0 $831.5 $19,170 $0 Sales tax avoidance is part of Amazon’s business model . -- Assmb. Member Skinner
  • 23. The Pot of Gold $50MM $68MM NY: FY 2010 NY: FY 2009 NY: INITIAL PROJ. CA: INITIAL PROJ. $55MM $68MM $61.3MM
  • 24.
  • 26.
  • 27.
  • 28. Publishers Terminating NY Affiliates Acorn Media Amerimark Baby Universe Backcountry.com Binoculars.com Blair.com Bodybuilding.com Brecks CafePress CCVideo Celebrate Express Checks In The Mail Checks Unlimited Collectors' Choice Music Compact Appliance CSN Stores Deep Discount DVD Planet Eastwood Company Fingerhut FirstStreet Footsmart Gaiam.com eToys Garden's Alive Geeks.com Gurneys Henry Fields Home Shopping Network Jewelry Television J&P Cycles Justflowers Karmaloop KB Toys LampsPlus Leaps And Bounds LinenSource Luggage.com Michigan Bulb Musicians Friend MyTwinn NetShops Northern Tool One Step Ahead OnlineShoes.com Oriental Trading Overstock Palo Alto Software Red Envelope ReStock It Ritz Camera ShopNBC ShoppersChoice Silhouettes Spilsbury Spring Hill Thompson Cigars Tirerack uBid.com US Toy Co
  • 30. Status California AB 178 – hearing postponed (again) until April 27 Hawaii HB 1405 – Stripped from bill Maryland SB 1071 – Still in Committee Connecticut SB 806 – Senate vote as early as today.
  • 31. Status Minnesota SF 282/ HF 401 – hearing set for April 16 Tennessee SB 1741 / HB1947 stalled in committee, opposed by Dept. of Revenue North Carolina SB 487/HB 558 –no action (combined with download tax)
  • 32. 100 Wilshire Blvd., Suite 950 Santa Monica, CA 90401 www.internetlawcenter.net Bennet Kelley (310) 452-0401 [email_address] THANK YOU!