The online retail giant Amazon is preparing to mount a new challenge to a New York State law that requires the company to collect sales taxes.
A New York law enacted in 2008 requires out-of-state internet retailers to collect sales taxes if they have so-called "affiliates" within the state. An affiliate can be another website that guides consumers to websites like Amazon to make purchases.
Amazon did not immediately respond to a request for comment.
In March, New York's highest court upheld the state's ability to tax online purchases.