Shopping Mall Operator Simon in Court over Internet Sales Tax

By Leonard, Kim | Tribune-Review/Pittsburgh Tribune-Review, November 5, 2011 | Go to article overview

Shopping Mall Operator Simon in Court over Internet Sales Tax


Leonard, Kim, Tribune-Review/Pittsburgh Tribune-Review


The company that owns Ross Park Mall, South Hills Village and the Grove City Premium Outlets is joining the fight to push Internet retailers to collect sales tax.

Simon Property Group Inc. sued Indiana's Department of Revenue this week to force it to collect taxes from Amazon.com Inc. for sales made to residents in that state, where Simon is based.

The nation's biggest shopping mall operator said it is not seeking monetary damages. The lawsuit aims to benefit Indiana taxpayers, Simon said, plus bricks-and-mortar stores that collect sales tax from customers while Amazon.com and other online and catalog retailers that have no physical presence in the state don't have to add on the tax.

Simon owns and runs 27 retail centers in Indiana. In Pennsylvania, the company has 20 centers and in Ohio, 12, including Southern Park Mall in Youngstown.

The company claims Indiana officials have ignored its requests that the state collect the taxes, as required under state law.

"Amazon sells hundreds of millions of dollars of taxable goods to Indiana residents, with many of those sales taking place wholly within Indiana, every year," the Simon lawsuit stated.

That volume of business gives Amazon, the world's largest online retailer, sufficient contact with the state to become liable for collecting tax on sales there, according to the lawsuit filed in Indiana's Marion County Superior Court.

As in Pennsylvania, Indiana residents who buy items in other states and bring them home are required to pay a use tax, similar to a sales tax. …

The rest of this article is only available to active members of Questia

Sign up now for a free, 1-day trial and receive full access to:

  • Questia's entire collection
  • Automatic bibliography creation
  • More helpful research tools like notes, citations, and highlights
  • Ad-free environment

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items

Items saved from this article

This article has been saved
Highlights (0)
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

Citations (0)
Some of your citations are legacy items.

Any citation created before July 30, 2012 will labeled as a “Cited page.” New citations will be saved as cited passages, pages or articles.

We also added the ability to view new citations from your projects or the book or article where you created them.

Notes (0)
Bookmarks (0)

You have no saved items from this article

Project items include:
  • Saved book/article
  • Highlights
  • Quotes/citations
  • Notes
  • Bookmarks
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited article

Shopping Mall Operator Simon in Court over Internet Sales Tax
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Full screen

matching results for page

Cited passage

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited passage

Thanks for trying Questia!

Please continue trying out our research tools, but please note, full functionality is available only to our active members.

Your work will be lost once you leave this Web page.

For full access in an ad-free environment, sign up now for a FREE, 1-day trial.

Already a member? Log in now.