Section Newsletters

Articles From Scott Drago

Taxation by association: Amazon.com law and state taxation of Internet sales By Scott Drago Corporate Law Departments, September 2009 Historically, Internet retailers have not collected state and local sales taxes on sales made through an associate program, provided the Internet retailer itself does not have a sales force or store in a particular state. However, the days of relying on this exemption may be numbered. 

Spot an error in your article? Contact Sara Anderson at sanderson@isba.org. For information on obtaining a copy of an article,visit the ISBA Newsletters page.

Select a Different Author