Jerry B. Altzman wrote:
As far as I can tell, NY is making any "large" retailer ANYWHERE nowadays collect and submit sales tax to NYS on your behalf. vis. http://www.nytimes.com/2008/05/02/nyregion/02amazon.html


Bad example, Amazon has a distribution center in Queens. I think their arguement was along the lines "we have products stored there, we fufill orders from there, but technically a shell company owns it so it's not a presence".
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