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

Ross A. Malaga

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

Information Management and Business Analytics

Research output: Contribution to journal › Article › peer-review

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

Keywords

E-commerce
Online retail
Sales tax

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