Overstock.com, Inc. v. New York State Department of Taxation and Finance
Petition for certiorari denied on December 2, 2013
Linked with:
Issue: Whether a business that has no employees or operations in a state is deemed to be physically present, and therefore subject to the state"s taxing power, merely by entering into contractual relationships with residents of the state who are not its legal agents.
| Date | Proceedings and Orders |
|---|---|
| 06/12/2013 | Application (12A1196) to extend the time to file a petition for a writ of certiorari from June 26, 2013 to August 23, 2013, submitted to Justice Ginsburg. |
| 06/12/2013 | Application (12A1196) granted by Justice Ginsburg extending the time to file until August 23, 2013. |
| 08/22/2013 | Petition for a writ of certiorari filed. (Response due September 23, 2013) |
| 08/27/2013 | Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner. VIDED. |
| 08/30/2013 | Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the (Amazon .com LLC, et al.) respondents VIDED. |
| 09/09/2013 | Order extending time to file response to petition to and including October 23, 2013. |
| 09/19/2013 | Brief amicus curiae of American Legislative Exchange Council filed. VIDED. |
| 09/23/2013 | Brief amici curiae of Newegg, Inc., et al. filed. VIDED. |
| 09/23/2013 | Brief amicus curiae of Performance Marketing Association filed. VIDED. |
| 09/23/2013 | Brief amici curiae of Scrapbook.Com, et al. filed. VIDED. |
| 09/23/2013 | Brief amici curiae of Tax Foundation and National Taxpayers Union filed. VIDED. |
| 09/23/2013 | Brief amicus curiae of American Association of Attorney-Certified Public Accountants filed. VIDED. |
| 09/23/2013 | Brief amici curiae of Economists filed. VIDED. |
| 09/23/2013 | Brief amicus curiae of Council on State Taxation filed. VIDED. |
| 10/23/2013 | Brief of respondents New York State Department of Taxation and Finance, et al. in opposition filed. VIDED. |
| 11/12/2013 | DISTRIBUTED for Conference of November 26, 2013. |
| 11/12/2013 | Reply of petitioner Overstock.com, Inc. filed. (Distributed) |
| 12/02/2013 | Petition DENIED. |