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 language | English |
|---|---|
| Pages (from-to) | 31-35 |
| Number of pages | 5 |
| Journal | Journal of Applied Business Research |
| Volume | 25 |
| Issue number | 4 |
| State | Published - 1 Jul 2009 |
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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 journal › Article
TY - JOUR
T1 - Taxing E-commerce affiliates
T2 - The potential impact of New York state's "Amazon tax"
AU - Malaga, Ross A.
PY - 2009/7/1
Y1 - 2009/7/1
N2 - 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.
AB - 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.
KW - E-commerce
KW - Online retail
KW - Sales tax
UR - http://www.scopus.com/inward/record.url?scp=68149136781&partnerID=8YFLogxK
M3 - Article
AN - SCOPUS:68149136781
VL - 25
SP - 31
EP - 35
JO - Journal of Applied Business Research
JF - Journal of Applied Business Research
SN - 0892-7626
IS - 4
ER -