• <b>Swann Auction Galleries Dec 10:</b><br>Dr. Seuss, pen, ink & watercolor, calendar illustration, Thomas D. Murphy Company, 1937. $10,000 to $15,000.
    <b>Swann Auction Galleries Dec 10:</b> Georges Lepape, <i>Sur la Terrasse,</i> gouache & pencil, cover for <i>Vogue,</i> 1930. $8,000 to $12,000.
    <b>Swann Auction Galleries Dec 10:</b> Charles Dana Gibson, <i>The Coming Game, Yale vs. Vassar,</i> pen & ink, for <i>Life</i> magazine, 1895. $2,000 to $3,000.
    <b>Swann Auction Galleries Dec 10:</b><br>H.A. Rey, color pencil, charcoal, watercolor & gouache, for <i>Rafi et les 9 singes,</i> 1939. $10,000 to $15,000.
    <b>Swann Auction Galleries Dec 10:</b> Ernest H. Shepard, pen & ink, for Kenneth Grahame’s <i>Bertie’s Escapade,</i> 1949. $10,000 to $15,000.
    <b>Swann Auction Galleries Dec 10:</b> Charles Schulz, <i>The Biggest Star Measured So Far,</i> ink & wash, original <i>Peanuts</i> cartoon, published 1961. $8,000 to $12,000.
    <b>Swann Auction Galleries Dec 10:</b> Saul Steinberg, <i>12 Biographies, A to B,</i> pen & ink with collage, final illustration in his book <i>The Labyrinth,</i> 1960. $12,000 to $18,000.
    <b>Swann Auction Galleries Dec 10:</b><br>Jo Mielziner, <i>A Streetcar Named Desire,</i> watercolor, graphite & gouache, first color study for the award-winning 1947 production. $7,000 to $10,000.
    <b>Swann Auction Galleries Dec 10:</b> Charles Addams, <i>Nevermore,</i> watercolor & ink, for <i>The New Yorker,</i> 1973. $12,000 to $18,000.
    <b>Swann Auction Galleries Dec 10:</b> James Montgomery Flagg, <i>I Should Worry,</i> watercolor, gouache & graphite, cover for <i>Judge</i> magazine, 1914. $5,000 to $7,500.
    <b>Swann Auction Galleries Dec 10:</b> Edward Gorey, <i>Swan Lake, Hunters/Siegfried, Van Rothbart,</i> watercolor, pen & ink, costume designs, 1975. $8,000 to $12,000.
    <b>Swann Auction Galleries Dec 10:</b> Ludwig Bemelmans, <i>Sketch for Madeline,</i> gouache & ink. $6,000 to $9,000.
  • <b>Christie’s London, Nov. 27:</b> [Peter I, Tsar]. <i>Simboly i emblemata ukazom i blagopovedenii imperatora Petra Alekseevicha [Symbola et emblemata jussu atque auspiciis Petri Alexeidis].</i> Amsterdam, 1705. £30,000 to £40,000
    <b>Christie’s London, Nov. 27:</b> Charlemagne, Adolf. Benefice d'Adieu de Madame Naptal. [St Petersburg: 16th February 1873]. £30,000 to £40,000
    <b>Christie’s London, Nov. 27:</b> [Military. Album.] [An album of drawings of weapons and their accessories, drawn from nature by the Second Cadets Corps.] St Petersburg, 1800. £100,000 to £150,000
    <b>Christie’s London, Nov. 27:</b> Pushkin, Alexander. <i>Evgenii Onegin.</i> St Petersburg: Dep. of Public Education, 1825-1832. £100,000 to £150,000
    <b>Christie’s London, Nov. 27:</b> Sumarokov, Pavel. <i>Dosugi krymskogo sud’i ili vtoroe puteshestvie v Tavridu. [The Leisure of a Crimean Judge or a Second Tour to Tauris].</i> St Petersburg: Imperial Press, 1803-5. £50,000 to £80,000

Rare Book Monthly

Articles - October - 2011 Issue

Amazon and California Reach Surprising Compromise on Sales Tax

Brownamazon

Gov. Jerry Brown signs Amazon compromise legislation.

A long-running contentious and caustic battle over sales taxes between online retailer Amazon.com and the state of California came to a quick and unexpected resolution last month. Among those lined up against Amazon, the world's largest bookseller, in this epic struggle was the American Booksellers Association, a trade organization of independent, bricks and mortar bookstores. Considering the vehemence with which Amazon had fought a requirement that they collect sales taxes, it is surprising how suddenly they backed down, in return for a one-year delay.

California, like many states, has long sought to require out-of-state internet and catalogue retailers to collect sales taxes on sales made to customers within their state. However, a decades-old Supreme Court decision has prevented the imposition of a tax-collecting requirement on out-of-state retailers unless that retailer has some sort of “nexus” with the state. “Nexus” has generally been thought of as a physical presence within the state, such as a store, office or warehouse. While chain stores, such as Wal-Mart and Target, have to collect sales taxes even on their internet sales because they have physical stores in most if not all states, internet-only retailers like Amazon do not. As long as they avoid placing warehouses and the like in a state, they do not have to collect the local sales tax.

This has long been a major bone of contention for two parties – the states, who lose enormous amounts of tax money, and local retailers, who believe they are at a competitive disadvantage since they must collect sales tax. The issue has simmered below the surface for decades, but recent state and local budget crises around the nation have led states to aggressively pursue this lost revenue. Technically, local residents are supposed to pay sales tax anyway. There are laws on the books in every state that require residents to self-assess and pay a “use tax,” an amount equivalent to the sales tax, when they purchase from an out-of-state retailer that does not collect their local tax. The reality is, however, that very few people ever pay this tax, something in the 1% range.

Earlier this year, California began to ramp up the pressure on Amazon. It passed a bill stating that local “affiliates,” people with websites that direct traffic to Amazon.com, would be considered agents of Amazon, thereby creating “nexus” with the state. Amazon cried foul and immediately severed its relations with its California affiliates. It then threatened to go over the head of the legislature and appeal directly to the voters, through a voter initiative, to repeal the legislation. Meanwhile, Amazon also held out a carrot to California. It promised to build several warehouses in the state and hire thousands of workers if California would lay off on the tax collecting requirement. This approach had worked earlier in Tennessee. California was not biting. California wants its sales tax revenue, and was determined to make life miserable for Amazon unless it complied.

And so, Amazon blinked. California is a huge market for Amazon, apparently far and away its largest. Amazon did not want to lose its affiliates. Perhaps even more importantly, Amazon wants to get physical with the state. The offer of warehouses and jobs was not merely a ploy to get out of collecting sales taxes. Local warehouses enable the company to significantly reduce shipping costs, and provide the quicker delivery service needed to compete with local stores for impatient customers. Amazon felt a need to be in California, and perhaps also thought it saw the writing on the wall in terms of its ability to forever avoid collecting sales taxes. So, for a one-year reprieve, Amazon agreed to begin collecting sales taxes in California in 2012. Additionally, it agreed to cancel its plan to place a referendum repealing the law on the ballot.

That reprieve may appear somewhat costly for California. It is estimated the state will lose $200 million in sales tax collections over the next year, with municipalities losing a similarly large sum. However, the reality is that without an agreement, Amazon was unlikely to collect the tax anyway, so California may not have lost anything, and faced still more lost revenue a year from now if the case dragged on.

Once California and Amazon reached an understanding, the state legislature repealed the legislation that set in place the expanded definition of “nexus” designed to ensnare Amazon. Governor Jerry Brown enthusiastically signed the bill. The Governor pronounced, “This landmark legislation not only levels the playing field between online retailers and California’s brick-and-mortar businesses, it will also create tens of thousands of jobs and inject hundreds of millions of dollars back into critical services like education and public safety in future years.” Anyone who has followed California's recent financial issues realizes the state sorely needs both.

Meanwhile, Amazon echoed its support for the compromise. In a written statement, Amazon Vice President of Global Policy Paul Misener stated, “This bipartisan, win-win legislation will allow Amazon to bring thousands of jobs and hundreds of millions of investment dollars to California, and welcome back to work tens of thousands of California-based advertising affiliates." It is anticipated Amazon will be welcoming back its California affiliates almost immediately.

Rare Book Monthly

  • <center><b>Ketterer Rare Books<br>Auction on November 25th</b>
    <b>Ketterer Rare Books, November 25:</b> Fust-Schöffer-Bibel from Gutenberg-Press, 1462. Est: € 1,000,000
    <b>Ketterer Rare Books, November 25:</b><br>J. W. Weinmann, <i>Phytanthoza-Iconographia,</i> 1735-45. Est: € 60,000
    <b>Ketterer Rare Books, November 25:</b><br>O. Kokoschka, <i>Die träumenden Knaben,</i> 1917. Est: € 10,000
    <center><b>Ketterer Rare Books<br>Auction on November 25th</b>
    <b>Ketterer Rare Books, November 25:</b><br>Z. Lilius, <i>Orbis breviarium,</i> 1493. <br>Est: € 10,000
    <b>Ketterer Rare Books, November 25:</b> <i>Gazette du Bon Ton,</i> 1912-22.<br>Est: € 14,000
    <b>Ketterer Rare Books, November 25:</b><br>M. Chagall, <i>Daphnis & Chloé,</i> 1961. Est: € 100,000
    <center><b>Ketterer Rare Books<br>Auction on November 25th</b>
    <b>Ketterer Rare Books, November 25:</b><br>C. Ptolemaeus, <i>Geographie,</i> 1513.<br>Est: € 100,000
    <b>Ketterer Rare Books, November 25:</b><br>E. L. Kirchner, <i>Umbra vitae,</i> 1924.<br>Est: € 6,000
    <b>Ketterer Rare Books, November 25:</b><br>J. Miró, <i>Midi le trèfle blanc,</i> 1968. Est: € 2,000
    <center><b>Ketterer Rare Books<br>Auction on November 25th</b>
    <b>Ketterer Rare Books, November 25:</b> Clemens V., <i>Constitutiones,</i> 1471.<br>Est: € 14,000
    <b>Ketterer Rare Books, November 25:</b><br>C. Gesner, <i>Tierbuch, Vogelbuch, Fischbuch,</i> 1563-81. Est: € 5,000
    <b>Ketterer Rare Books, November 25:</b><br>J. Itten, <i>Utopia,</i> 1921. Est: € 2,000
  • <b>Bonhams, Dec. 5:</b> SHAKESPEARE, WILLIAM. <i>Macbeth: A Tragedy.</i> London, 1673. FIRST SEPARATE AND FIRST QUARTO EDITION. THE CHARLTON HESTON COPY. $80,000 to $120,000.
    <b>Bonhams, Dec. 5:</b> HEMINGWAY, ERNEST. <i>In Our Time.</i> Paris, 1924. FIRST EDITION, PRESENTATION COPY. $20,000 to $30,000.
    <b>Bonhams, Dec. 5:</b> HAWTHORNE, NATHANIEL. <i>Fanshawe, A Tale.</i> Boston, 1828. FIRST EDITION OF AUTHOR'S FIRST BOOK. $20,000 to $30,000.
    <b>Bonhams, Dec. 5:</b> THOREAU, HENRY DAVID. <i>Walden; Or, Life in the Woods.</i> Boston, 1854. FINE COPY OF THE FIRST EDITION. $10,000 to $15,000.
    <b>Bonhams, Dec. 5:</b> SHAKESPEARE, WILLIAM. <i>Comedies, Histories, and Tragedies.</i> London, 1685. THE FOURTH FOLIO, Brewster/Bentley issue. $20,000 to $30,000.
    <b>Bonhams, Dec. 5:</b> STEIG, WILLIAM. Original maquette and 58 finished drawings for <i>The Agony in the Kindergarten,</i> one of Steig's most important books. $10,000 to $15,000.
    <b>Bonhams, Dec. 5:</b> VERNE, JULES. <i>A Journey to the Centre of the Earth.</i> New York & London, 1872. FIRST EDITION, RARE AMERICAN ISSUE, with Scribner & Welford cancel title. $5,000 to $8,000.
    <b>Bonhams, Dec. 5:</b> KING, STEPHEN. <i>Carrie.</i> New York, 1974. INSCRIBED FIRST EDITION, OF AUTHOR'S FIRST BOOK. $1,200 to $1,800.
    <b>Bonhams, Dec. 4:</b> APPLE MACINTOSH PROTOTYPE. 1983. The earliest known Macintosh with "Twiggy" drive, one of only two known working machines. $120,000 to $180,000.
    <b>Bonhams, Dec. 4:</b> PLATO. <i>Timaeus</i> [AND] <i>Critias</i> [from Ficini's 1484 Opera]. A LANDMARK OF SCIENTIFIC THOUGHT. $80,000 to $120,000.
    <b>Bonhams, Dec. 4:</b> LOVELACE, AUGUSTA ADA. Sketch of the Analytical Engine Invented by Charles Babbage Esq. London, 1843. FIRST EDITION, JOURNAL ISSUE, MOST IMPORTANT PAPER IN EARLY DIGITAL COMPUTING. $15,000 to $20,000.
    <b>Bonhams, Dec. 4:</b> APPLE-1 COMPUTER. Signed by Steve Wozniak, used in development of Apple II. $200,000 to $300,000.
    <b>Bonhams, Dec. 4:</b> DARWIN, CHARLES. 1809-1882. <i>On the Origin of Species By Means of Natural Selection.</i> London, 1859. FIRST EDITION. $80,000 to $120,000.
  • <center><b>Forum Auctions<br>Fine Books, Manuscripts and Works<br>on Paper including Books from The Collection of The Garden Ltd<br>November 21, 2019</b>
    <b>Forum Auctions, Nov. 21:</b> Bohr (Niels). <i>On the Constitution of Atoms and Molecules,</i> first edition, presentation copy, offprint 1913. £20,000 to £30,000
    <b>Forum Auctions, Nov. 21:</b> Shakespeare's Falstaff.- Henry V & Sir John Fastolf. Indenture agreement appointing Fastolf as Keeper of the Bastille of St Anthony at Paris, manuscript in French, 1421. £10,000 to £15,000
    <b>Forum Auctions, Nov. 21:</b> World.- Purchas (Samuel). <i>Purchas his Pilgrimes. In Five Books...,</i> 5 vol., first edition, 7 folding engraved maps, contemporary calf, by William Stansby for Henrie Fetherstone, 1625-26. £20,000 to £30,000
    <center><b>Forum Auctions<br>Fine Books, Manuscripts and Works<br>on Paper including Books from The Collection of The Garden Ltd<br>November 21, 2019</b>
    <b>Forum Auctions, Nov. 21:</b> Book of Hours.- Use of Rouen, manuscript on vellum, in Latin and French, illuminated with 14 full-page miniatures by the workshop or follower of the Maitre de l'Echevinage, Rouen, 1480s. £20,000 t0 £30,000
    <b>Forum Auctions, Nov. 21:</b> Giese (Raban, ?scholar and medical doctor). Album Amicorum of drawing on his travels and acquaintances in Europe 1618-21, 134 watercolour illustrations including c. 60 professional miniatures, 1618-39. £30,000 to £40,000
    <b>Forum Auctions, Nov. 21:</b> Jones (David). 14 Autograph Letters signed, 1952-68; and a small quantity of ephemera (sm. qty). £6,000 to £8,000
    <center><b>Forum Auctions<br>Fine Books, Manuscripts and Works<br>on Paper including Books from The Collection of The Garden Ltd<br>November 21, 2019</b>
    <b>Forum Auctions, Nov. 21:</b> Constable (John). Various Subjects of Landscape, Characteristic of English Scenery, signed presentation inscription from Constable, 1833. £6,000 to £8,000
    <b>Forum Auctions, Nov. 21:</b> Rembrandt van Rijn (1606-1669). The Descent from the Cross: Second Plate, etching and engraving, 1633. £6,000 to £8,000
    <b>Forum Auctions, Nov. 21:</b> Salvin (Francis Henry) and William Brodrick. <i>Falconry in the British Isles,</i> second edition, William Brodrick's copy with 3 original watercolours by him, 1873. £8,000 to £12,000
    <center><b>Forum Auctions<br>Fine Books, Manuscripts and Works<br>on Paper including Books from The Collection of The Garden Ltd<br>November 21, 2019</b>
    <b>Forum Auctions, Nov. 21:</b> China.- Helman (Isidore Stanislas Henri). <i>Suite des seize estampes representant les conquetes de l'Empereur de la Chine,</i> 1783-88. £10,000 to £15,000
    <b>Forum Auctions, Nov. 21:</b> Pratt (Edward Roger, 1789-1863). Album of 28 watercolours and other works on paper from a journey to ancient sites and monuments in the Mediterranean, [c.1830 and later]. £3,000 to £5,000

Article Search

Archived Articles

Ask Questions