On Monday, December 2, the United States Supreme Court declined to hear a case that could have answered long-standing questions about a state's right to collect sales tax from internet retailers who do not have a physical presence in the state. Amazon and Overstock.com joined forces to challenge a New York state law that requires online retailers to collect the sales tax. The lawsuit claims the New York law is not constitutional because it violates the Commerce Clause, which limits the states' power to regulate interstate commerce.
The Supreme Court declined the case without comment and leaves in place a March 2013 ruling by the New York Court of Appeals stating Amazon and Overstock.com could be compelled to collect and deliver sales tax to the state of New York. A more detailed discussion of the online sales tax issue can be found at The Washington Post here: http://www.washingtonpost.com/politics/supreme-court-declines-case-on-making-online-retailers-collect-sales-taxes/2013/12/02/e430ec8c-55f5-11e3-835d-e7173847c7cc_story.html