New York's new "Amazon Tax," which requires out-of-state retailers with $10,000 or more in online sales to New Yorkers to collect state sales taxes, will hurt small New York businesses, says Jonathan I. Ezor, director of the Touro Law Center Institute for Business, Law and Technology. The law is intended to even the playing field as in-state online retailers are already paying sales taxes, but it will also affect the referral earnings businesses from affiliate-program marketing and advertising.

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