New York Court of Appeals March 28, 2013 (Overstock.com, Inc. v. New York State Department of Taxation & Finance)

Smith, J. (dissenting).

The rules that govern this case are laid down in a series of United States Supreme Court decisions and are not in dispute. Under the Commerce Clause, a state may require an out-of-state retailer to collect use tax from in-state purchasers only if the retailer has a physical presence within the state (National Bellas Hess, Inc. v Department of Revenue of Ill.