NY tax on info services (whatever that means)
Paul L. Moses
plmoses at unix.cc.emory.edu
Thu Sep 2 09:46:58 PDT 1993
I was sloppy in stating the test for a Commerce Clause problem with this
law. Hopefully this is a bit more accurate:
- First ask, Does this law affect interstate commerce? How and
to what extent?
- Then ask, Does the law burden interstate commerce in any way?
- Next, Does the law have a discrete benefit to State (ie NY State)
interests?
- Finally, does the benefit to NY interest outweigh the burden on
interstate commerce? Is the state interest more significant?
Two caveats:
- This is not offered for any purpose other than mere speculation and intellectual
analysis.
- Free legal advice is worth exacty what you pay for it.
Paul
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