New York – High court affirms facial constitutionality of remote seller law

April 2013


On March 28, 2013, the New York Court of Appeals (the state’s highest court), held that New York’s ‘vendor presumption’ law is not unconstitutional on its face, with one justice dissenting. The law generally imposes a rebuttable presumption that a seller is soliciting business in the state if an in-state resident refers potential customers to the seller, whether by a link on an internet website or otherwise. New York taxpayers affected by the vendor presumption law should be aware that the law remains susceptible to an as-applied constitutional challenge. [ and v. New York State Dept. of Tax'n and Finance, New York Court of Appeals, Case Nos. 33 and 34, (3/28/13)]

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