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ALBANY, N.Y. — New York state won a round in court against over a new law requiring out-of-state online companies to collect sales tax from shoppers in New York.
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.
A state Supreme Court justice in Manhattan ruled the suit should be dismissed, saying Amazon had no basis for legal action.



