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New York state has won a round in court against Amazon.com Inc. over a new law that requires out-of-state online companies to collect sales tax from shoppers in New York.
A state Supreme Court justice in Manhattan dismissed a suit challenging the law’s constitutionality, saying Amazon had no basis for legal action.
The law applies to companies that don’t have offices in New York but have at least one person in the state who works as an online agent -- someone who links to a website and receives commissions for related sales. Officials estimate the tax will bring in about $50 million.
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