The Supreme Court of the United States has refused to hear appeals by Amazon.com and Overstock.com of a March decision by New York's highest court. In its decision, the New York Court of Appeals upheld the constitutionality of New York's law that requires out-of-state Internet sellers with web marketing affiliates in New York to collect New York Sales taxes on deliveries of goods to New York residents.
The opening of a great article by Janet Novack, Forbes Staff writer, posted on December 02, 2013, says it all: "Should sales tax be collected on that tablet of LED television you just bought online at a sweet Cyber Monday sales price? The answer, in many cases, isn't clear and the U.S. Supreme Court isn't about to resolve the confusion." The article goes on to give the history of the issue and insight into why and how it might be resolved.
For additional information, the reader is referred to my blog of Wednesday, November 29, 2013: "Amazon Sales Tax Agreement."