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CDA Section 230 no bar to city enforcement of ticket tax remittance requirement on online vendor

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 11 2011

Section 230 of the Communications Decency Act is not a bar to a municipality's requirement that an online ticket auction site collect and remit applicable local amusement taxes from ticket sales on its site, the U.S. Court of Appeals for the Seventh Circuit ruled

First Amendment bars North Carolina taxing authority’s demand for online bookseller records

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 11 2011

A state taxing authority's request for information on transactions by an online bookseller with state residents, in connection with a dispute over the bookseller's liability for state sales and use taxes, is barred by the First Amendment, a district court ruled

Online retailers fail in facial constitutional challenge to New York State Online Sales Tax Law

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 11 2011

Amendments to New York State's retail sales tax law aimed at requiring online retailers to collect state sales tax on purchases by New York residents is not facially unconstitutional, a New York appellate court ruled