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According to previous attempts by other states, the state of New York would have to prove that these affiliates are doing business strictly with New York customers. The state of New York could charge sales tax on New York customers of the affiliates but New York would be unable to prove that without access to Amazon's records. If the affiliates are working just on the internet, then their status is global. If the affiliates advertised in New York media such as newspapers, then it is possible that the affiliates could be described as a New York business of Amazon. A lot of this crap was discussed in California and Washington a couple of years ago. Spitzer and New York did not come up with this idea on their own. This smells like Federal Attorneys involvement. They did symposiums out west when I lived in California. The Feds were masturbating to the fantasy of attaching tax awareness cookies to computers to track all internet sales. Drug companies in the United States were excited about that possibility.
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