Mr. Enzi's Marketplace Fairness Act discriminates against Internet-based businesses by imposing burdens that it does not apply to brick-and-mortar companies.
Tax Commissioner Thomas Mattox said the ruling affirms New York's approach to fair tax administration for both brick-and-mortar and Internet-based businesses.
From here on, the factors important to success in the traditional brick-and- mortar retail business -- pricing power based on brand strength and economies of scale -- also will be required on the Internet.