• <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Cook (Captain James).- Webber (John) and Marie Catherina Prestel. Four views in the South Seas [bound with] <i>Atlas to accompany Captain James Cook's account of his voyages...</i> £4,000 to £6,000
    <b>Forum Auctions, Sep. 27:</b> Knight (Joseph). <i>On the cultivation of the plants belonging to the natural order of Proteeae</i>, 1809. £2,000 to £3,000
    <b>Forum Auctions, Sep. 27:</b> India & China.- Sonnerat (Pierre). <i>Voyage aux Indes Orientales et a la Chine, fait par ordre du roi, depuis 1774 jusqu'en 1781</i>. £20,000 to £30,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Mongolia.- Pallas (Peter Simon). <i>Sammlungen Historischer Nachrichten uber die Mongolischen Volkerschaften.</i> £15,000 to £20,000 
    <b>Forum Auctions, Sep. 27:</b> America.- Warre (Henry). <i>Sketches in North America</i>, 1848. £4,000 to £6,000
    <b>Forum Auctions, Sep. 27:</b> Atlases.- <i>English Pilot (The). The Fourth Book. Describing The West-Indian Navigation, from Hudson's Bay to the River Amazones...</i> £4,000 to £6,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Greece.- Lear (Edward). <i>Views of the Seven Ionian Isles</i>, signed presentation copy from the author to Evelyn Baring, 1863. £3,000 to £4,000
    <b>Forum Auctions, Sep. 27:</b> Lear (Edward).- [Gray (John Edward)]. <i>Gleanings from the Menagerie and Aviary at Knowsley Hall</i>, 1846. £7,000 to £10,000
    <b>Forum Auctions, Sep. 27:</b> Flamsteed (John). <i>Historiae Coelestis</i>, first edition,1712. £20,000 to £30,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Flamsteed (John). <i>Atlas Coelestis</i>, 1781. £10,000 to £15,000
    <b>Forum Auctions, Sep. 27:</b> Conjuring Posters.- The Steens, American Mystifiers: Originators of Silent Transmission. broadside poster, [probably 1890-1900]. £300 to £500
    <b>Forum Auctions, Sep. 27:</b> Tyndale's Bible.- Bible, English. The newe Testament, Richard Jugge, 1552; sold not subject to return. £10,000 to £15,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Cook (Captain James).- Webber (John) and Marie Catherina Prestel. Four views in the South Seas [bound with] <i>Atlas to accompany Captain James Cook's account of his voyages to the Pacific Ocean in the years 1776-1780.</i>
    <b>Forum Auctions, Sep. 27:</b> Knight (Joseph). <i>On the cultivation of the plants belonging to the natural order of Proteeae</i>, 1809. £2,000 to £3,000
    <b>Forum Auctions, Sep. 27:</b> India & China.- Sonnerat (Pierre). <i>Voyage aux Indes Orientales et a la Chine, fait par ordre du roi, depuis 1774 jusqu'en 1781</i>. £20,000 to £30,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Mongolia.- Pallas (Peter Simon). <i>Sammlungen Historischer Nachrichten uber die Mongolischen Volkerschaften.</i> £15,000 to £20,000 
    <b>Forum Auctions, Sep. 27:</b> America.- Warre (Henry). <i>Sketches in North America</i>, 1848. £4,000 to £6,000
    <b>Forum Auctions, Sep. 27:</b> Atlases.- <i>English Pilot (The). The Fourth Book. Describing The West-Indian Navigation, from Hudson's Bay to the River Amazones...</i> £4,000 to £6,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Greece.- Lear (Edward). <i>Views of the Seven Ionian Isles</i>, signed presentation copy from the author to Evelyn Baring, 1863. £3,000 to £4,000
    <b>Forum Auctions, Sep. 27:</b> Lear (Edward).- [Gray (John Edward)]. <i>Gleanings from the Menagerie and Aviary at Knowsley Hall</i>, 1846. £7,000 to £10,000
    <b>Forum Auctions, Sep. 27:</b> Flamsteed (John). <i>Historiae Coelestis</i>, first edition,1712. £20,000 to £30,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Flamsteed (John). <i>Atlas Coelestis</i>, 1781. £10,000 to £15,000
    <b>Forum Auctions, Sep. 27:</b> Conjuring Posters.- The Steens, American Mystifiers: Originators of Silent Transmission. broadside poster, [probably 1890-1900]. £300 to £500
    <b>Forum Auctions, Sep. 27:</b> Tyndale's Bible.- Bible, English. The newe Testament, Richard Jugge, 1552; sold not subject to return. £10,000 to £15,000
  • <b>Announcing a new Books for Sale platform hosted by Biblio!</b>
    <b>List your books simultaneously on Rare Book Hub and Biblio!</b>
  • <b>Sotheby’s: The Library of John & Suzanne Bonham. 26 September in London. Viewing 22-25 September</b>
    Sotheby’s London, Sep. 26:</b> Churchill, Winston S. Two Typed Letters Signed, regarding the British North Greenland Expedition (1952-54). £3,000 to £4,000
    Sotheby’s London, Sep. 26:</b> Bernatz, Johann Martin. <i> Scenes in Ethiopia</i>. London: F.G. Moon, 1852. First edition. £6,000 to £8,000
    Sotheby’s London, Sep. 26:</b> Captain Lawrence Edward Grace Oates. Collection comprising (among other things): documents and pamphlets. £1,500 to £1,800
    <b>Sotheby’s: The Library of John & Suzanne Bonham. 26 September in London. Viewing 22-25 September</b>
    Sotheby’s London, Sep. 26:</b> Darwin, Charles, and Philip Parker King, and Robert FitzRoy. <i> Narrative of the Surveying Voyages of His Majesty's Ships Adventure and Beagle Between the Years 1826 and 1836…</i> £15,000 to £20,000
    Sotheby’s London, Sep. 26:</b> Spratt, Thomas A.B., and Edward Forbes. <i>Travels in Lycia, Milyas, and the Cibyratis</i>. London: John Van Voorst, 1847. £800 to £1,200
    Sotheby’s London, Sep. 26:</b> Richardson, John. <i>Arctic Searching Expedition: A Journal of a Boat-Voyage Through Rupert's Land and the Arctic Sea, In Search of Sir John Franklin</i>. £6,000 to £8,000
  • <b>Bonhams, Sep. 26:</b> Cook in Tahiti. [Playbill]. [Germany, c.1840.] $3,000 - $5,000
    <b>Bonhams, Sep. 26:</b> Roberts' Sketches in Egypt and Nubia. London, 1846-9. $20,000 - $30,000
    <b>Bonhams, Sep. 26:</b> Breydenbach. Peregrinatio in terram sanctam. Mainz, 1486. $100,000 - $150,000
    <b>Bonhams, Sep. 26:</b> Dürer. Underweysung der messung [and two more]. Nuremberg, 1525-8. $150,000 - $200,000
    <b>Bonhams, Sep. 26:</b> Whitman. Autograph Manuscript [in] The Complete Writings. One of 32 sets. $8,000 - $12,000
    <b>Bonhams, Sep. 26:</b> Columbus. De Insulis nuper in mari Indico repertis. Basel, 1494. $700,000 - $1,000,000
    <b>Bonhams, Sep. 26:</b> The Dr. Hendon M. Harris Jr. Korean Atlas Collection. [Korea; c.1700 to c.1890.] $35,000 - $50,000
    <b>Bonhams, Sep. 26:</b> Aa, Pieter van der. Naaukeurige versameling der gedenk-waardigste zee en land-reysen. Leyden, 1706-8. $8000 - $12,000
    <b>Bonhams, Sep. 27:</b> Russian Kholod 5D67 HFL Rocket Engine. $25,000 - $40,000
    <b>Bonhams, Sep. 27:</b> Neil Armstrong Apollo Era Training Glove. $8,000 - $12,000
    <b>Bonhams, Sep. 27:</b> Large Lunar Near Side Chart, Signed by 20th Century Surface Explorers. $20,000 - $25,000
    <b>Bonhams, Sep. 27:</b> Annotated Photo Album Detailing Alexander Graham Bell's Experiments with Tetrahedral Kites. $50,000 - $80,000

Rare Book Monthly

Articles - August - 2011 Issue

The ABA Takes On Amazon

Salestaxad

An ad from the Alliance for Main Street Fairness (which includes the ABA).

In June, we reported on a major sales tax battle taking place in the hinterlands between the world's largest online bookseller, Amazon.com, and various American states. The ABA (American Booksellers Association) has weighed in heavily on this issue, and it strongly opposes the position taken by Amazon. The ABA is an association of independent, storefront booksellers founded in 1900. The issue is whether Amazon, and other online retailers, should be required to collect sales tax in states where they do not have a physical presence. This is no small issue, with estimates well into the billions annually said to be at stake. On one side are revenue-starved states and bricks and mortar retailers, ranging from small independents such as those represented by the ABA, to large chains like Wal-Mart and Target; on the other are online retailers such as Amazon and Overstock.com and some anti-tax groups.

 

We all know the issue. When you buy at a store, you pay your state and local sales tax (if there is one). When you buy online, unless that online retailer has a store or some physical presence in your state, you do not. Naturally, local retailers see that as a competitive disadvantage. They have to charge more to cover the tax, encouraging consumers to buy from the out of state online retailer instead. They want a "level playing field," that is, they want online retailers to be compelled to collect local sales taxes just as they must do.

 

Electronic retailers object to having to collect sales tax primarily on the grounds of complexity. Forty-five states impose sales taxes, each at its own rate. But that is not all. Hundreds of municipalities also charge sales taxes at varying rates. Then, add to that each state has its own list of items that are and are not subject to sales tax. The permutations are in the thousands.  The online retailer must compute and charge the correct amount on those items subject to tax for each jurisdiction and then make payments to at least 45 separate taxing authorities. Meanwhile, the local store charges just one rate on one set of taxable items.

 

States have long wanted mail order (and now online) retailers to collect their sales taxes. For them, it's a revenue, rather than a fairness issue. However, the Supreme Court has struck down state attempts to force out-of-state retailers to collect taxes on the grounds that the task of collecting varying sales taxes puts an unacceptable burden on interstate commerce, constitutionally the purview of the federal government. So, years ago, it said that an out-of-state retailer could only be compelled to collect a state's sales tax if it had a "nexus" with that state. "Nexus" has generally been considered some sort of physical presence within the state, such as a store. That is why a Wal-Mart online will charge you sales tax but Amazon won't. Wal-Mart has a store in your state; Amazon does not.

 

In 1992, the Supreme Court (in the Quill case) modified its earlier decision to open one more option for states to collect sales tax. Since interstate commerce is a federal responsibility, the Court said that the federal government could compel internet retailers to collect state sales taxes, even if the states themselves could not. So far, the federal government has declined this invitation.

 

For years, this issue stayed on the backburner, politicians loathe to push for taxing internet purchases as taxes are not popular with the public. "Main Street" may have felt it was treated unfairly, but consumers are glad for any break they can get. However, with the recent severe recession, coupled with decreasing federal aid, states have been desperate to find new sources of revenue. They are looking at these billions of dollars in lost sales tax revenue and trying to find a way to collect them.

 

The most obvious answer, short of convincing Congress to help, is to uncover innovative ways of finding "nexus" between the internet company and their state. Warehouses, and local "agents," have topped the list of new forms of claimed "nexus."

 

Enter Amazon. No one is a bigger online retailer, and no one has objected more strenuously to efforts to require the collection of sales taxes on internet purchases. Amazon plays hardball. Amazon, through a separate corporation, controlled a warehouse in Texas, opened to reduce shipping costs. After a couple of years, Texas yelled "nexus" and sent Amazon a bill. Amazon shuttered its Texas warehouse and laid off its local employees. Nexus no more. Amazon demanded the Governor of Tennessee agree not to deem warehouses to be a "nexus" as a precondition to opening one in that state.


Posted On: 2011-08-02 00:00
User Name: maquetanddumas

An absurd position for brick-and-mortar stores. Instead of whining about long-standing intrastate and interstate commerce laws, these shops


Rare Book Monthly

  • <b>Consignments now invited<br>History of Science & Technology<br>December 12th, 2017</b>
    NEWTON, ISAAC. <i>Opticks</i>. London, 1704. Presentation copy to Edmund Halley. Sold for $1,330,000
    Apple Computer Contract & Dissolution of Contract, signed by Jobs, Wozniak, & Wayne. Sold for $1,594,500
    DARWIN, CHARLES. Autograph Manuscript page from the manuscript of <i>On the Origin of Species</i>. Sold for $250,000
  • <b>19th Century Shop’s Catalog 170 Great Books and Photos. Please inquire for a copy.</b>
    <b>19th Century Shop:</b> Exodus 10:10 to 16:15. Complete Biblical scroll sheet in Hebrew, a Torah scroll panel. Middle East, ca. 10th or 11th century.
    <b>19th Century Shop:</b> Copernicus Refuted. (Astronomy.). Scientific manuscript of a course of studies at Collège de la Trinité, Lyon. 1660s.
    <b>19th Century Shop:</b> Israel’s War of Independence and the Early Days of the IDF. 58 photographs presented to Israel Ber, IDF officer and later convicted spy.
    <b>19th Century Shop’s Catalog 170 Great Books and Photos. Please inquire for a copy.</b>
    <b>19th Century Shop:</b> Early Unpublished Darwin letter on the races of man. Autograph Letter Signed [to Henry Denny]. Down, Kent, June 1, [1844].
    <b>19th Century Shop:</b> Classic Image of American Slavery. Kimball, M. H. <i>Emancipated Slaves</i>. New York: George Hanks, 1863.
    <b>19th Century Shop:</b> (Underground Railroad.) Scaggs, Isaac. Important Runaway Slave Poster: $500 Reward Ran away, or decoyed from the subscriber…
  • <b>Sotheby’s in collaboration with Binoche & Giquello: BIBLIOTHÈQUE R. ET B. L. LIVRES ILLUSTRÉS ROMANTIQUES [and] EDITIONS ORIGINALES ROMANTIQUES.<br>Paris 10 October
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> GRANDVILLE --- DE FOE. Aventures de Robinson Crusoë. 1840. 43 original dip pen drawings by Grandville. 25.000 – 35.000 €
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> GRANDVILLE. Advertising poster for Un Autre Monde. 1844. 7.000 – 9.000 €
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> GRANDVILLE. Un autre monde. 1844. Pristine copy in editor binding. 20.000 – 30.0000 €
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> GRANDVILLE. Original drawing [c. 1845]. 88 x 95 mm. 3.000 – 4.000 €
    <b>Sotheby’s in collaboration with Binoche & Giquello: BIBLIOTHÈQUE R. ET B. L. LIVRES ILLUSTRÉS ROMANTIQUES [and] EDITIONS ORIGINALES ROMANTIQUES.<br>Paris 10 October
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> BALZAC. Mémoires de deux jeunes mariées. 1842. Empress Marie-Louise’s copy. 12.000 –<br>15.000 €
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> DUMAS. Henri III et sa cour. 1829 – Stockolm, Fontainebleau et Rome. 1830. Inscribed to tragic actrice Mlle George, bound by Touvenin. 35.000 – 45.000 €
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> DUMAS. Les Trois mousquetaires. 1844. First edition. Rare copy in period binding. 50.0000- 80.000 €
    <b>Sotheby’s in collaboration with Binoche & Giquello: BIBLIOTHÈQUE R. ET B. L. LIVRES ILLUSTRÉS ROMANTIQUES [and] EDITIONS ORIGINALES ROMANTIQUES.<br>Paris 10 October
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> HUGO. Unpublished autograph notebook, for Juliette Drouet. 1834. 70.000 – 90.000 €
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> HUGO. Gibet de Montfaucon. 1847. Original drawing. 288 x 367 mm. 80.000 – 120.000 €
    <b>Binoche & Giquello/Sotheby’s<br>10 Oct:</b> Stendhal. Le Rouge et le noir. 1831. 2 vol. First edition. Superb copy in period binding. 30.000 – 50.000 €
  • <b>Swann Auction Galleries Sep 28:</b> Printed & Manuscript Americana</b>
    <b>Swann Auction Galleries Sep 28:</b> Broadside proclaiming the end of the Revolutionary War, NH, 1783. $20,000 to $30,000. 
    <b>Swann Auction Galleries Sep 28:</b> Manuscript medical journal kept by physicians aboard Continental Navy vessels, 1777-88. $20,000 to $30,000.
    <b>Swann Auction Galleries Sep 28:</b> Manuscript notes on sermons heard at Boston's First Church & Old South Church, 1684-1703. $8,000 to $12,000.
    <b>Swann Auction Galleries Sep 28:</b> Printed & Manuscript Americana</b>
    <b>Swann Auction Galleries Sep 28:</b> Missionary archive of Samuel W. and Gideon H. Pond, MN, 1833-93. $30,000 to $40,000. 
    <b>Swann Auction Galleries Sep 28:</b> Captain's journal of a mutinous whaling journey, South Pacific, 1839-46. $8,000 to $12,000.
    <b>Swann Auction Galleries Sep 28:</b> <i>McClees' Gallery of Photographic Portraits ... of the Thirty-Fifth Congress</i>,Washington, 1859. $10,000 to $15,000.
    <b>Swann Auction Galleries Sep 28:</b> Printed & Manuscript Americana</b>
    <b>Swann Auction Galleries Sep 28:</b> Juan de Ugarte, manuscript report on first 16 months of California missions, Mexico, 1699. $12,000 to $18,000
    <b>Swann Auction Galleries Sep 28:</b> Cyanotype albums depicting the construction of the Williamsburg Bridge, New York City, 1897-1903. $4,000 to $6,000.
    <b>Swann Auction Galleries Sep 28:</b> Unrecorded broadside from occupied New York, 1778. $3,000 to $4,000.
    <b>Swann Auction Galleries Sep 28:</b> Printed & Manuscript Americana</b>
    <b>Swann Auction Galleries Sep 28:</b> <i>The Honolulu Merchants' Looking-Glass</i>, first edition, San Francisco, 1862. $6,000 to $9,000.
    <b>Swann Auction Galleries Sep 28:</b> Honorius Philoponus, <i>Nova Typis Transacta Navigatio</i>, first edition, Linz, 1621. $5,000 to $7,500.
    <b>Swann Auction Galleries Sep 28:</b> The Book of Mormon, first edition, Palmyra, NY, 1830. $10,000 to $15,000.

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