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.
Amazon.com v. New York State Dept. of
Taxation & Finance, No. 60124/08
(Jan. 12, 2009)
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8. 2009 Amazon Wars Begin
Rhode Island Law Hawaii Veto Statement North Carolina Law
California Veto Statement
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9. 2010 Amazon Detour
Colorado Law Main Street Fairness Act
Oklahoma Law Digital Goods and Services Tax
Fairness Act of 2010
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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
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11. Summary
You are here
D2Cshow.org September 21-23, 2010 11
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.
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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
www.ilccyberreport.wordpress.com.
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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.
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15. Contact Us
Bennet Kelley
Internet Law Center
100 Wilshire Blvd, Suite 950,
Santa Monica, CA 90401
(310) 452-0401
bkelley@internetlawcenter.net
www.internetlawcenter.net
Twitter: InternetLawCent
SlideShare: InternetLawCenter
Hull McGuire, P.C.
(412) 261-2600
bkelley@hullmcguire.com
www.hullmcguire.com
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