{"id":130858,"date":"2026-02-12T03:00:19","date_gmt":"2026-02-12T03:00:19","guid":{"rendered":"https:\/\/www.newsbeep.com\/us-ny\/130858\/"},"modified":"2026-02-12T03:00:19","modified_gmt":"2026-02-12T03:00:19","slug":"new-york-judges-consider-legality-of-state-income-tax-expansion","status":"publish","type":"post","link":"https:\/\/www.newsbeep.com\/us-ny\/130858\/","title":{"rendered":"New York Judges Consider Legality of State Income Tax Expansion"},"content":{"rendered":"<p>A New York appellate panel posed few questions during an oral argument Wednesday over whether federal law preempts New York\u2019s additional income tax obligations on out-of-state online retailers.<\/p>\n<p>The American Catalog Mailers Association <a data-terminal-id=\"T062YYGPWCGL\" href=\"https:\/\/news.bloombergtax.com\/daily-tax-report-state\/online-merchants-ask-judges-to-curb-n-y-income-tax-expansion\" rel=\"nofollow noopener\" target=\"_blank\">wants<\/a> the New York Supreme Court, Appellate Division, Third Department, to overturn an April trial court <a data-terminal-id=\"SVHWNLT0G1KW\" href=\"https:\/\/news.bloombergtax.com\/daily-tax-report-state\/ny-judge-upholds-state-income-tax-expansion-nixes-retroactivity\" rel=\"nofollow noopener\" target=\"_blank\">ruling<\/a> upholding the state\u2019s regulation expanding the reach of its income tax. They argue the rule runs afoul of <a href=\"https:\/\/www.bloomberglaw.com\/public\/document\/USCode15USC381Impositionofnetincometax?doc_id=X1973AO003\" rel=\"nofollow noopener\" target=\"_blank\">Public Law 86-272<\/a>, a federal law that prohibits states from imposing income taxes on out-of-state businesses that only solicit sales of tangible personal property in the state.<\/p>\n<p>The ACMA has actively &#8230;<\/p>\n","protected":false},"excerpt":{"rendered":"A New York appellate panel posed few questions during an oral argument Wednesday over whether federal law preempts&hellip;\n","protected":false},"author":2,"featured_media":130859,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[42109,56162,9,11,10,49,51,50,56161,56160,44638,3553,42108],"class_list":{"0":"post-130858","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-new-york","8":"tag-federal-tax","9":"tag-mobile-applications","10":"tag-new-york","11":"tag-new-york-headlines","12":"tag-new-york-news","13":"tag-new-york-state","14":"tag-new-york-state-headlines","15":"tag-new-york-state-news","16":"tag-nexus","17":"tag-online-advertising","18":"tag-online-sales","19":"tag-preemption","20":"tag-state-tax"},"_links":{"self":[{"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/posts\/130858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/comments?post=130858"}],"version-history":[{"count":0,"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/posts\/130858\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/media\/130859"}],"wp:attachment":[{"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/media?parent=130858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/categories?post=130858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-ny\/wp-json\/wp\/v2\/tags?post=130858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}