Taxing E-commerce affiliates: The potential impact of New York state's "Amazon tax"

Research output: Contribution to journalArticle

Abstract

On June 1, 2008 New York State imposed a new law, called the "Amazon tax", that requires online retailers who receive more than $10,000 per year in revenue from New York affiliates to collect New York sales tax. While a number of major online retailers have challenged the law in court, it has already had a significant impact on affiliate marketers. If the law is upheld other states will enact similar laws. This paper details the impact of the law on affiliate marketers, online retailers, and affiliate networks. It provides specific short and long range recommendations to each of these types of companies.

Original languageEnglish
Pages (from-to)31-35
Number of pages5
JournalJournal of Applied Business Research
Volume25
Issue number4
StatePublished - 1 Jul 2009

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Tax
Amazon
Electronic commerce
Retailers
Marketers
Sales tax
Revenue

Keywords

  • E-commerce
  • Online retail
  • Sales tax

Cite this

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Taxing E-commerce affiliates : The potential impact of New York state's "Amazon tax". / Malaga, Ross A.

In: Journal of Applied Business Research, Vol. 25, No. 4, 01.07.2009, p. 31-35.

Research output: Contribution to journalArticle

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