• Potter & Potter Auctions
    How History Unfolds on Paper:
    Choice Selections from the Eric C. Caren Collection
    Part IX
    April 18, 2024
    Potter & Potter, Apr. 18: [RUTH, George Herman “Babe” (1895-1948)]. Signed photograph. Circa 1930s. 191 x 248 mm. $1,500 to $2,500.
    Potter & Potter, Apr. 18: HARRISON, Benjamin. Document signed (“Benj Harrison”) as governor of Virginia, certifying the service of Daniel Cumbo, a Black Revolutionary soldier. $6,000 to $9,000.
    Potter & Potter, Apr. 18: ONE OF THE FIRST PRINTED ANNOUNCEMENTS OF THE DECLARATION OF INDEPENDENCE. $4,000 to $6,000.
    Potter & Potter Auctions
    How History Unfolds on Paper:
    Choice Selections from the Eric C. Caren Collection
    Part IX
    April 18, 2024
    Potter & Potter, Apr. 18: FIRST PRINTING OF LINCOLN’S IMMORTAL GETTYSBURG ADDRESS. $4,000 to $6,000.
    Potter & Potter, Apr. 18: HIGHLY IMPORTANT MORMON ARCHIVE. ALLEY, George. Archive of 23 Autograph Letters Signed by Mormon Convert George Alley to His Brother Joseph Alley. $10,000 to $20,000.
    Potter & Potter, Apr. 18: [AVIATION]. [ARMSTRONG, Neil A.] Aviation Hall of Fame Gold Medal MS64 NGC, Awarded to Neil Armstrong in 1979. $2,000 to $3,000.
    Potter & Potter Auctions
    How History Unfolds on Paper:
    Choice Selections from the Eric C. Caren Collection
    Part IX
    April 18, 2024
    Potter & Potter, Apr. 18: NEWLY DISCOVERED FIRST PRINTING OF "WITH MALICE TOWARDS NONE... " FROM THE ONLY NEWSPAPER ACTUALLY ALLOWED TO PARTICIPATE IN LINCOLN’S SECOND INAUGURAL PROCESSION. $4,000 to $8,000.
    Potter & Potter, Apr. 18: THE MOST IMPORTANT GEORGE WASHINGTON DOCUMENT IN PRIVATE HANDS; GEORGE WASHINGTON’S COMMISSION AS COMMANDER IN CHIEF, 1775, ONE OF ONLY TWO ORIGINALS. $150,000 to $250,000.
    Potter & Potter, Apr. 18: A VERY RARE ACCOUNT OF BLACKBEARD’S DEATH AND ONE OF THE MOST IMPORTANT PIRATE ITEMS EXTANT. $3,000 to $5,000.
    Potter & Potter Auctions
    How History Unfolds on Paper:
    Choice Selections from the Eric C. Caren Collection
    Part IX
    April 18, 2024
    Potter & Potter, Apr. 18: EDISON, Thomas. Patent for Edison’s Improvements on the Electric-Light, No. 219,628. [Washington, D.C.: U.S. Patent Office], 16 September 1879. $2,000 to $3,000.
    Potter & Potter, Apr. 18: [VIETNAM WAR]. The original pen used by Secretary of State William P. Rogers to sign the Vietnam Peace Agreement, Paris, 27 January 1973. $10,000 to $15,000.
    Potter & Potter, Apr. 18: SONS OF LIBERTY FOUNDER COLONEL BARRÉ ANNOTATED TITLE-PAGE, “WHICH OUGHT TO ROUSE UP BRITISH ATTENTION”. $4,000 to $6,000.
  • Bonhams, Mar. 22 – Apr. 2: A RUTH BADER GINSBURG BEADED JUDICIAL COLLAR. $80,000 - $120,000
    Bonhams, Mar. 22 – Apr. 2: ONLY KNOWN COPY OF THE ONLY BOOK BY THE REMARKABLE EVE ADAMS. $8,000 - $12,000
    Bonhams, Mar. 22 – Apr. 2: A COMPLETE RUN OF VISIONAIRE MAGAZINE THROUGH 2010. $6,000 - $9,000
    Bonhams, Mar. 22 – Apr. 2: LAW REVIEW OFFPRINT SIGNED AND INSCRIBED BY RUTH BADER GINSBURG. $3,000 - $5,000
    Bonhams, Mar. 22 – Apr. 2: META REBNER'S WORKING SCRIPT OF THE LOVED ONE. $1,500 - $2,000
    Bonhams, Mar. 22 – Apr. 2: A KATHY GROVE PORTRAIT OF CYNDI LAUPER FOR THE FEBRUARY 1989 DETAILS COVER. $800 - $1,200
    Bonhams, Mar. 22 – Apr. 2: A PLASTIC COAT BY MILLIE DAVID FEATURED IN SOHO NEWS STYLE SECTION, FROM THE COLLECTION OF ANNIE FLANDERS. $500 - $700
    Bonhams, Mar. 22 – Apr. 2: A RUTH BADER GINSBURG JEWELRY BOX. $600 - $900
    Bonhams, Mar. 22 – Apr. 2: A SET OF JONI MITCHELL LYRICS FOR "IF I HAD A HEART." $2,000 - $3,000
  • Forum Auctions
    Books, Manuscripts and Works on Paper
    28th March 2024
    Forum Mar. 28: [Langland (William)]. The vision of Pierce Plowman, nowe the seconde time imprinted..., Roberte Crowley, 1550. £8,000 to £10,000.
    Forum Mar. 28: [Shakespeare (William)]. [Comedies, Histories, and Tragedies], second folio edition, [by Tho.Cotes, for Robert Allot], [1632]. £30,000 to £40,000.
    Forum Mar. 28: Bible, Czech Biblia Bohemica, first complete Bible printed in the Czech vernacular, Prague, August 1488. £30,000 to £40,000.
    Forum Auctions
    Books, Manuscripts and Works on Paper
    28th March 2024
    Forum Mar. 28: Shabthai Tzvi.- Collection of four printed and illustrated broadsides detailing the appearance, rise and fall of the false messiah, Shabthai Tzvi, Augsburg, 1666-67. £40,000 to £60,000.
    Forum Mar. 28: Leaf from the Beauvais Missal, in Latin, illuminated manuscript on parchment, [Northern France (perhaps Beauvais or Amiens)], [fourteenth century (c.1310)]. £4,000 to £6,000.
    Forum Mar. 28: Aubrey (John). [Remaines of Gentilisme and Judaisme], manuscript in English, Latin and Greek, [c. 1693]. £30,000 to £50,000.
    Forum Auctions
    Books, Manuscripts and Works on Paper
    28th March 2024
    Forum Mar. 28: Byron (George Gordon Noel, Lord). Poems on Various Occasions, first edition, Harriet Maltby's copy, Newark, Printed by S. & J. Ridge, 1807. £30,000 to £40,000.
    Forum Mar. 28: Tolkien (J.R.R.) The Hobbit, first edition, second impression with dust-jacket, 1937 [but 1938]. £7,000 to £10,000.
    Forum Mar. 28: Blake (William).- Thornton (Robert John). The Pastorals of Virgil, 2 vol., engraved plates by William Blake, 1821. £8,000 to £12,000.
    Forum Auctions
    Books, Manuscripts and Works on Paper
    28th March 2024
    Forum Mar. 28: America.- Mount (William J.) & Thomas Page. The English Pilot…, [bound with] The Fourth Book, describing The West Indies Navigation from Hudson's-Bay to the River Amazones, 1721. £20,000 to £30,000.
    Forum Mar. 28: Oldfield (Henry Ambrose), Rajman Singh Chitrakar & others. An album of 160 photographs and 13 original artworks, (1833-1919), [c. 1850s-1880s]. £20,000 to £30,000.
    Forum Mar. 28: Audubon (John James) [and William MacGillivray]. Ornithological Biography…, 5 vol., first edition, presentation copy inscribed by Audubon, Edinburgh, 1831-49 [i.e. 1831-39]. £10,000 to £15,000.
  • 19th Century Shop
    Catalogue 198 just published
    19th Century Shop. Darwin and Wallace, first printing of the first paper on natural selection
    19th Century Shop. Shakespeare’s Poems, first collected edition
    19th Century Shop. Walt Whitman portrait inscribed with a Leaves of Grass poem
    19th Century Shop. Major Elizabeth Barrett Browning manuscript notebook
    19th Century Shop. Spock's Baby Book, original MS
    19th Century Shop. Cellarius, Harmonia Macrocosmica, the great celestial atlas

Rare Book Monthly

Articles - January - 2014 Issue

Courts Reach Contrary Decisions on Collection of Sales Tax by Out-of-State Retailers

The U. S. Supreme Court building.

The confusion over which out-of-state companies must collect sales tax in which states was ratcheted up another level as a result of a recent U.S. Supreme Court non-decision. The Supreme Court declined to hear an appeal from New York's highest court from Amazon and Overstock, two major online merchants headquartered in another state. By so doing, it allowed the New York decision compelling certain out-of-state merchants to collect sales tax to stand. The added confusion arises from the fact that the New York decision the Supreme Court let stand was very different from one reached by Illinois' highest court just a few weeks earlier. Under similar circumstances, the Illinois court ruled Illinois could not require out-of-state merchants to collect their sales tax. Confusing enough?

 

It has long been established law that a state cannot require an out-of-state merchant to collect their sales tax unless that merchant has a presence in their state (“nexus” is the official term). This is based on the Constitution giving the federal government exclusive power to regulate interstate commerce. Generally, “nexus” was thought to mean some sort of physical presence – a store, warehouse, office, or something like that. Since most such retailers had a presence only in their home state, they could not be compelled to collect sales taxes for the other 49 states. That is why you rarely had to pay sales tax on something purchased via direct mail.

 

The states didn't much like this, but for years accepted the fact that out-of-state mail order companies could sell to their residents and not have to collect sales tax. However, the value of this lost revenue has increased tremendously over the past few years with the advent of internet sales. Today, there is much more at stake. So, the states began to look for new connections between out-of-state retailers and their states that they could claim to be sufficient “nexus” to require that retailer to collect their sales taxes. New York and Illinois both thought they found one.

 

Those states attempted to claim nexus based on the presence in their states of “affiliates,” persons who use their websites to send customers to the retailer's website. For example, a resident of New York might post a link on his/her website to Amazon in return for a commission on sales. The retailers do not look at these people as being a part of their business but as an independent outsider. Such a person does not create a presence by the company. The states passed legislation saying those persons are, in effect, part of the company and thereby make that company a state resident. Therefore, that out-of-state retailer, say Washington-based Amazon, must collect sales tax on sales made to residents of New York and Illinois.

 

In New York, the state's highest court agreed with their state's interpretation of “nexus” and demanded out-of-state retailers collect sales tax. Amazon and Overstock appealed to the U. S. Supreme Court. While the Supreme Court did not rule on the legality of New York's law, by declining to take up the case, they allowed that ruling to stand. The out-of-state merchants with in-state “affiliates” must collect their sales tax.

 

In Illinois, the state's highest court reached a different conclusion. While not looking at the traditional constitutional issue, the Illinois court ruled that this law violated the Internet Tax Freedom Act of 2000. That federal law prohibits discriminatory taxes on internet transactions. The Illinois court said that requiring taxes be collected because an out-of-state company was advertising on in-state people's internet sites, but not if it was advertising on in-state television stations or newspapers, was internet discriminatory. So, based on the same federal law, certain customers in Illinois aren't subject to collection of sales taxes while residents of New York are.

 

Obviously, this doesn't make much sense. However, the Supreme Court has shown a lack of interest in wading deeper into this issue. If balance is to be achieved, it is up to Congress to enact new laws clarifying the issue. A law has been passed by the Senate which would require all out-of-state retailers (maybe you too?) to collect sales taxes providing the merchant has over $1 million in sales annually. Currently the bill is languishing in the House of Representatives and it is questionable whether the House will act upon the bill or ignore it. The states are pressuring the House to vote yes. Many consumers and anti-tax advocates are encouraging their representatives to continue to ignore the bill. Right about now, it does not look like the House is in any great hurry to deal with an issue that many construe as amounting to a tax increase.

Rare Book Monthly

  • Forum Auctions
    Colour Plate Books from the Library of Norman Bobins
    Part 2
    27th March 2024
    Forum Auctions, Mar. 27: Alken (Henry). Sporting Notions, first edition, T.McLean, 1832-33. £800 to £1,200.
    Forum Auctions, Mar. 27: Bardi (Lorenzo). Nuova Raccolta delle piu interessanti Vedute della Citta di Firenze…, Florence, Lorenzo Bardi, [c.1840]. £1,500 to £2,000.
    Forum Auctions, Mar. 27: Crawfurd (John). Journal of an Embassy from the Governor-General of India to the Court of Ava..., first edition, 1829. £1,000 to £1,500.
    Forum Auctions
    Colour Plate Books from the Library of Norman Bobins
    Part 2
    27th March 2024
    Forum Auctions, Mar. 27: Dawe (George, engraver). The Life of a Nobleman, first edition, Geo. Henderson, [c.1825]. £1,000 to £1,500.
    Forum Auctions, Mar. 27: [Doyle (John)], "H.B.". Political Sketches &c., 10 vol. including The Descriptive Key to H.B., Thomas McLean, [1829-51]. £4,000 to £6,000.
    Forum Auctions, Mar. 27: Eben (Adolphus Christian Frederick, Baron von) and Nicolaus Heideloff. Modèles de l'Uniforme Militaire Adopté dans l'Armée Royale de Suède, Rudolph Ackerman, 1808. £1,500 to £2,000.
    Forum Auctions
    Colour Plate Books from the Library of Norman Bobins
    Part 2
    27th March 2024
    Forum Auctions, Mar. 27: Geissler (J.G.G.) and Friedrich Hempel. Mahlerische Darstellungen der Sitten, Gebrauche und Lustbarkeiten bey den Russischen, Tartarischen…, 4 parts in 1, Leipzig and Paris, [1804]. £1,000 to £1,500.
    Forum Auctions, Mar. 27: Hunt (Charles). Portraits of Winning Horses...of the Derby, Oaks, & St. Leger, from the Year 1842 to 1849…, Rock Brothers & Payne, 1849. £1,500 to £2,000.
    Forum Auctions, Mar. 27: Kunike (Adolf Friedrich). Zwey hundert und sechzig Donau-Ansichten nach dem Laufe des Donaustromes…, Vienna, Leopold Grund, 1826. £3,000 to £5,000.
    Forum Auctions
    Colour Plate Books from the Library of Norman Bobins
    Part 2
    27th March 2024
    Forum Auctions, Mar. 27: Lasinio (Carlo). [Matrimony], Florence, 1790. £1,500 to £2,000.
    Forum Auctions, Mar. 27: Reinhardt (Joseph). A Collection of Swiss Costumes, in Miniature, second English edition, James Goodwin, [1828]. £800 to £1,200.
    Forum Auctions, Mar. 27: Wengen (Gottfried Durst von). Die Öffentliche Maskerade Bamberg am Fastnachts-Montage 1833…, Bamberg, [1833]. £2,000 to £3,000.
  • Sotheby’s
    Modern First Editions
    Available for Immediate Purchase
    Sotheby’s, Available Now: Winston Churchill. The Second World War. Set of First-Edition Volumes. 6,000 USD
    Sotheby’s, Available Now: A.A. Milne, Ernest H. Shepard. A Collection of The Pooh Books. Set of First-Editions. 18,600 USD
    Sotheby’s, Available Now: Salvador Dalí, Lewis Carroll. Alice's Adventures in Wonderland. Finely Bound and Signed Limited Edition. 15,000 USD
    Sotheby’s
    Modern First Editions
    Available for Immediate Purchase
    Sotheby’s, Available Now: Ian Fleming. Live and Let Die. First Edition. 9,500 USD
    Sotheby’s, Available Now: J.K. Rowling. Harry Potter Series. Finely Bound First Printing Set of Complete Series. 5,650 USD
    Sotheby’s, Available Now: Ernest Hemingway. A Farewell to Arms. First Edition, First Printing. 4,200 USD

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