| Amazon.com, LLC & Amazon Servs., LLC v N. Y. State Dept. of Taxation & Finance; Robert L. Megna, in his Official Capacity as Commr. of N. Y. State Dept. of Taxation & Finance; The State of New York; & David A. Paterson, in his Official Capacity as Governor of State of New York |
| Motion No: |
| Slip Opinion No: 2009 NY Slip Op 71430 |
| Decided on May 05, 2009 |
| Court of Appeals Motion Decision |
| Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. |
| This motion is uncorrected and subject to revision before publication in the Official Reports. |
Amazon.com, LLC and Amazon Services, LLC,
Appellants,
v
New York State Department of Taxation and Finance; Robert L. Megna, in his Official Capacity as Commissioner of the New York State Department of Taxation and Finance; The State of New York; and David A. Paterson, in his Official Capacity as the Governor of the State of New York,
Respondents.
Appeal transferred without costs, by the Courtsuasponte, to the Appellate Division, First Department, upon the ground that a direct appeal does not lie when questions other than the constitutional validity of a statutory provision are involved (NY Const, art VI, §§ 3[b][2], 5[b]; CPLR 5601[b][2]).