New York state legislators passed a law that will require Amazon.com to collect sales tax on items New Yorkers purchase on the site. Amazon lawyers call the idea "unconstitutional" and have filed a lawsuit in New York's Supreme Court. These lawyers say New York can't ask Amazon to collect sales tax because Amazon isn't based in New York. Legislators there disagree, arguing that if any Amazon affiliates — independent websites which market Amazon.com's catalog of goods, and receive a cut of sales — are based in New York, and several thousand are, Amazon very much has a presence in the state. Amazon's complaint, via Epicenter, is embedded below.

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