Last May, Amazon.com sued NY State over Governor Paterson's new law requiring out-of-state retailers to collect sales tax from consumers in New York State. NY requires residents to pay tax on out-of-state purchases for which sales tax wasn’t collected, but the argument is over who should collect it—and the new law would make Amazon responsible. Yesterday, State Supreme Court Judge Ellen Bransten dismissed Amazon's lawsuit, as well as one from Overstock.com, finding, "The neutral statute simply obligates out-of-state sellers to shoulder their fair share of the tax collection burden when using New Yorkers to earn profit from other New Yorkers." This could be headed to the Court of Appeals, should the online retailers wish to pursue it. And Paterson offered other tax ideas last month.