The New York State Court of Appeals, the state's highest court, recently held that New York's click-through nexus statute that presumes sales tax nexus for certain online retailers does not facially violate the U.S. Constitution under either the Commerce or the Due Process Clauses. In 2008, New York was the first state to enact a click-through nexus statute. Though the court's decision was limited to the constitutionality of the statute on its face and did not address the constitutionality of the statute as applied to the taxpayers, the court's decision is significant because other state courts will likely consider this decision in ruling on similar click-through nexus cases.
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