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TAX. AND REV. DEPT. v. BARNESANDNOBLE.COM

No. 33,627.

303 P.3d 824 (2013)

2013-NMSC-023

NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Plaintiff-Respondent, v. BARNESANDNOBLE.COM LLC, Defendant-Petitioner.

Supreme Court of New Mexico.

June 3, 2013.

Attorney(s) appearing for the Case

Brann & Isaacson, George S. Isaacson , David W. Bertoni , Lewiston, ME, Brownstein, Hyatt, Farber, Schreck, L.L.P., Timothy R. Van Valen , Albuquerque, NM, for Petitioner.

Gary K. King , Attorney General, Tonya Noonan Herring , Special Assistant Attorney General, Santa Fe, NM, for Respondent.

Shirley K. Sicilian , Sheldon H. Laskin , Washington, DC, Bruce J. Fort , Santa Fe, NM, for Amicus Curiae. Multistate Tax Commission.

Sutherland, Asbill & Brennan, L.L.P., F. Barry McCabe , Atlanta, GA, Jeffrey A. Friedman , Michele Borens , Washington, DC, for Amicus Curiae, Amazon.com, Inc.

OPINION

CHÁVEZ, Justice.

{1} This case presents the question of whether an out-of-state internet retailer, Barnesandnoble.com LLC (bn.com), which has no physical presence in New Mexico other than through stores owned by a sister corporation, Barnes & Noble Booksellers, Inc. (Booksellers), is subject to New Mexico gross receipts tax on its sales to New Mexico residents without offending the federal Commerce Clause. The answer to this...

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