By  on January 15, 2009

A judge has dismissed an Amazon.com Inc. lawsuit challenging a New York law requiring out-of-state companies, even those engaging exclusively in e-commerce, to collect sales tax.

Amazon filed the suit in April, two days after Gov. David Paterson signed a measure requiring companies without offices in New York, but with at least one paid operator in the state, to collect sales tax. The statute applies to any company that generates more than $10,000 in New York sales in a fiscal year.

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