On November 4, 2010, the Appellate Division of the New York Supreme Court remanded a sales and use tax case involving Amazon.com, LLC and Overstock.com, Inc. for further discovery. The Appellate Division remanded the case back to the lower court primarily due to a lack of factual information needed to determine if New York's "click-through nexus" statute violates the Commerce and Due Process Clauses "as applied" to the Plaintiffs' facts. The decision also provided additional insight regarding the court's view of Internet activities that constitute solicitation for sales tax purposes.
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