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Why a Colorado State Law Could Turn E-commerce on its Head Part 2: History of the Amazon Wars Speaker Name Part 2: History of the Amazon Wars Bennet Kelley
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Why a Colorado State Law
Could Turn E-commerce on its
Head
Part 2: History of the Amazon WarsSpeaker NamePart 2: History of the Amazon Wars
Bennet Kelley
The Amazon Equation
D2Cshow.org September 21-23, 2010 2
The Amazon Equation
D2Cshow.org September 21-23, 2010 3
The Necessity: States in Fiscal Distress
D2Cshow.org September 21-23, 2010 4
Necessity is the Mother of Invention
D2Cshow.org September 21-23, 2010 5
Source: CPBB.ORGSource: CPBB.ORG
Rut-roh
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Amazon Expressway
The neutral statute simply obligates out-of-state sellers to shoulder their fair share of the tax collection burden when using New Yorkers to earn profit from other New Yorkers.
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other New Yorkers.
Amazon.com v. New York State Dept. of
Taxation & Finance, No. 60124/08 (Jan. 12, 2009)
2009 Amazon Wars Begin
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Hawaii Veto Statement
California Veto Statement
Rhode Island Law North Carolina Law
2010 Amazon Detour
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Colorado Law
Oklahoma Law
Main Street Fairness Act
Digital Goods and Services Tax
Fairness Act of 2010
PRETERITUS EST POSTERUSPRETERITUS EST POSTERUSPRETERITUS EST POSTERUSPRETERITUS EST POSTERUS
The amendment simply modernized
the terminology of the statute and
added a bright line rebuttable
presumption. The amendment did not
change the nexus standard. Retailers
with affiliate programs in North with affiliate programs in North
Carolina therefore have always had
nexus with the State and a duty to
collect and remit sales tax.
• BNA’s 2010 Survey of State Tax Departments
– 13 States + DC Similar View
D2Cshow.org September 21-23, 2010 10
Summary
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You are hereYou are hereYou are hereYou are here
Bennet Kelley is founder of the Internet Law Center
and Special Counsel with Hull McGuire PC. He has
been described by an affiliate publication as “one of the
top ten attorneys in internet law.”
Bennet is the former Co-Chair of the California Bar
Cyberspace Committee and has played a leading role
in shaping internet law and policy having testified and
About Bennet Kelley
in shaping internet law and policy having testified and
lobbied on internet issues in Washington and
Sacramento and led the Cyberspace Committee’s
effort to develop a cyberspace primer for incoming
state lawmakers.
His firm’s newsletter, Cyber Report, was named one of
the top 100 Internet law resources.
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The Internet Law Center is dedicated to helping businesses
navigate the evolving legal standards for today’s digital economy,
while also contributing to the development of the policies of
tomorrow. The firm serves a diverse client base that includes
startups and public companies both online and offline across North
America and Asia.
The professionals of the Internet Law Center possess years of
practical experience as lawyers and entrepreneurs with internet
About the Internet Law Center
practical experience as lawyers and entrepreneurs with internet
companies and have played a leading role in shaping Internet law
and policy. This unprecedented combination of business, legal and
policy experience makes the Internet Law Center uniquely qualified
to provide the professional advice needed to address emerging
issues of internet law in an uncertain economy.
Sign up for the Cyber Report – our award winning newsletter
which was named one of the Top 100 Internet Law Resources. It is
also available on our blog (along with other materials) at www.ilccyberreport.wordpress.com.
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About Hull McGuire
Bennet Kelley is also Special Counsel to Hull
MCGuire PC, a full service law firm serving as
counselors, business planners, and trial counsel
to publicly-traded, privately held and high
technology companies headquartered in Europe
and the U.S.
The firm, whose clients include Alcoa, Eli Lilly
and Ingram Industries, was chosen to be a
member of the International Business Law
Consortium which is an alliance of 100 business
law firms worldwide. Hull McGuire has offices
in Pittsburgh (displayed), San Diego and
Washington.
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Bennet Kelley
Internet Law Center100 Wilshire Blvd, Suite 950, Santa Monica, CA 90401
(310) [email protected]
www.internetlawcenter.net
Twitter: InternetLawCent
SlideShare: InternetLawCenter
Contact Us
Hull McGuire, P.C.(412) [email protected]
www.hullmcguire.com
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