• Dominic Winter Auctioneers
    Auctions on June 19
    and June 20
    Dominic Winter, June 19: Lot 70 - Warner (Robert). The Orchid Album, 11 volumes, 1882-1897. £5,000 to £8,000
    Dominic Winter, June 19: Lot 151 - United States. Melish (John), Map of the United States with..., British & Spanish Possessions, 1816. £40,000 to £60,000
    Dominic Winter, June 19: Lot 159 - World. Speed (John), A New and Accurat Map of the World, 1676. £4,000 to £6,000.
    Dominic Winter Auctioneers
    Auctions on June 19
    and June 20
    Dominic Winter, June 20: Lot 503 - American Civil War playing cards. Union Cards, New York: American Card Co., 1862. £500 to £800
    Dominic Winter, June 20: Lot 573 - Shepard (Ernest Howard), 'The Hour is Come’, original watercolour, [1959]. £10,000 to £15,000
    Dominic Winter, June 20: Lot 922 - Wilde (Oscar). An Ideal Husband, large paper limited issue, 1899. £4,000 to £6,000
    Dominic Winter Auctioneers
    Auctions on June 19
    and June 20
    Dominic Winter, June 20: Lot 744 - Disney (Walt). “Sketch Book” [of Snow White and the Seven Dwarfs], 1938. £700 to £1,000
    Dominic Winter, June 20: Lot 771 - Auden (Wystan Hugh). Portrait of the head of W. H. Auden, 1970. £1,000 to £1,500
    Dominic Winter, June 20: Lot 822 - Fleming (Ian). Goldfinger, 1st edition, signed by the author, 1959. £6,000 to £8,000
    Dominic Winter Auctioneers
    Auctions on June 19
    and June 20
    Dominic Winter, June 20: Lot 895 - Rowling (J. K.). A complete inscribed set of Harry Potter books plus ephemera. £8,000 to £12,0000
    Dominic Winter, June 20: Lot 883 - Orwell (George). Nineteen Eighty-Four, 1st edition, London: Secker & Warburg, 1949. £3,000 to £5,000
    Dominic Winter, June 20: Lot 700 - Ashendene Press. T. Lucreti Cari De Rerium Natura Libri Sex, Chelsea: Ashendene Press, 1913. £4,000 to £6,000
  • Bid on iGavelAuctions.com: Heller, Joseph, Closing Time, Advance Readers Copy of Uncorrected Proof with a letter from Heller on his personal stationary
    Bid on iGavelAuctions.com: Gates, Bill, How to Avoid a Climate Disaster, N Y: Knopf, 2021; first edition, with a handwritten note from Bill Gates
    Bid on iGavelAuctions.com: Heller, Joseph, Catch-22, New York: Simon & Schuster, 1961, first edition, first printing, first issue dust jacket, inscribed on the front end paper by Heller
    Bid on iGavelAuctions.com: Heller, Joseph, Something Happened, New York: Alfred A. Knopf, 1974, first edition, inscribed on the front end paper by Heller
    Bid on iGavelAuctions.com: Austen, Jane, Northanger Abbey and Persuasion, London: John Murray, 1818, in four volumes
  • Doyle, June 20: CLAUDE MCKA. Home to Harlem. New York: Harpers, 1928. First edition. $700 to $1,000.
    Doyle, June 20: Haydn's VI Original Canzonettas, signed by the composer. $4,000 to $6,000.
    Doyle, June 20: A rare EP sleeve inscribed by John Lennon. $800 to $1,200.
    Doyle, June 20: An extremely rare 1961 concert set list and autograph letter from The King. $7,000 to $10,000.
    Doyle, June 20: Bryan Batt's copy of the Mad Men Yearbook, 2008-2014. $600 to $800.
    Doyle, June 20: An original Al Hirschfeld depicting comedian Fred Allen. $1,000 to $1,500.
    Doyle, June 20: A signed note from George Gershwin with reference to Porgy and Bess. $1,000 to $1,500.
    Doyle, June 20: An original Harold Arlen manuscript musical quotation from "Over the Rainbow.” $1,000 to $1,500.
    Doyle, June 20: A fine original Edith Head sketch for Grace Kelly's wedding trousseau. $3,000 to $5,000.
    Doyle, June 20: The poster for New Faces with inscriptions and the signature of Eartha Kitt. $200 to $300.
    Doyle, June 20: The classic "Jazz" Bowl by Viktor Schreckengost for Cowan Pottery. $15,000 to $25,000.
    Doyle, June 20: Tony Award Medallion won for "Kismet." $3,000 to $5,000.
  • Doyle, June 18: Stephen Sondheim's personalized Sweeney Todd asylum coat and jacket. $400 to $600.
    Doyle, June 18: Twelve Posters for Stephen Sondheim Musicals. $400 to $600.
    Doyle, June 18: Stephen Sondheim's Gold Record for the soundtrack to West Side Story. $1,000 to $1,500.
    Doyle, June 18: A manuscript musical quotation from Passion. The quotation headed "Tranquillo" above the music, the lyrics are also written out: "lov-ing you is not a choice, it's who I am..." 11 x 14 inches. $800 to $1,200.
    Doyle, June 18: Stephen Sondheim's retained set of The Sondheim Review. Comprising a complete run of Volume 1, Number 1 (Summer 1994) to Volume XXI, Number 4 (Fall 2015). $500 to $800.
    Doyle, June 18: Five amusing Victorian-era game boards, including Snakes and Ladders. $200 to $300.
    Doyle, June 18: A cased tabletop croquet set and two horse racing games. $300 to $500.
    Doyle, June 18: Four Posters Related to Various Sondheim Productions. $300 to $500.
    Doyle, June 18: The rare first American edition of The Phantom of the Opera. $100 to $200.

Rare Book Monthly

Articles - August - 2011 Issue

The ABA Takes On Amazon

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

  • Sotheby’s
    Modern First Editions
    Available for Immediate Purchase
    Sotheby’s, Available Now: Winston Churchill. The Second World War. Set of First-Edition Volumes. 6,000 USD
    Sotheby’s, Available Now: A.A. Milne, Ernest H. Shepard. A Collection of The Pooh Books. Set of First-Editions. 18,600 USD
    Sotheby’s, Available Now: Salvador Dalí, Lewis Carroll. Alice's Adventures in Wonderland. Finely Bound and Signed Limited Edition. 15,000 USD
    Sotheby’s
    Modern First Editions
    Available for Immediate Purchase
    Sotheby’s, Available Now: Ian Fleming. Live and Let Die. First Edition. 9,500 USD
    Sotheby’s, Available Now: J.K. Rowling. Harry Potter Series. Finely Bound First Printing Set of Complete Series. 5,650 USD
    Sotheby’s, Available Now: Ernest Hemingway. A Farewell to Arms. First Edition, First Printing. 4,200 USD
  • Old World Auctions (Jun 5-19):
    Lot 4. Blaeu's Magnificent Carte-a-Figures World Map in Full Contemporary Color (1642) Est. $12,000 - $15,000
    Old World Auctions (Jun 5-19):
    Lot 125. 1775 Edition of the Landmark Fry-Jefferson Map of Virginia and Maryland (1775) Est. $15,000 - $18,000
    Old World Auctions (Jun 5-19):
    Lot 673. Rare Frontispiece in Full Contemporary Color with Gilt Highlights (1662) Est. $4,000 - $4,750
    Old World Auctions (Jun 5-19):
    Lot 717. Complete Tanner Atlas with Important Maps of Texas & Iowa (1845) Est. $4,000 - $4,750
    Old World Auctions (Jun 5-19):
    Lot 3. Henricus Hondius' Baroque-Style World Map (1641) Est. $9,500 - $11,000
    Old World Auctions (Jun 5-19):
    Lot 258. Complete Set of De Bry's Native Virginians & Picts from Part I of Grands Voyages (1608) Est. $2,750 - $3,500
    Old World Auctions (Jun 5-19):
    Lot 608. Superb Work on 18th Century Russia with over 100 Maps and Plates (1788) Est. $3,500 - $4,250
    Old World Auctions (Jun 5-19):
    Lot 49. One of the Most Important 16th Century Maps of the New World (1556) Est. $5,000 - $6,000
    Old World Auctions (Jun 5-19):
    Lot 706. Superb Image of the Annunciation in Contemporary Hand Color (1518) Est. $900 - $1,100
    Old World Auctions (Jun 5-19):
    Lot 123. One of the Earliest Maps to Show Philadelphia (1695) Est. $4,000 - $4,750
    Old World Auctions (Jun 5-19):
    Lot 631. One of the Earliest Printed Maps of Afghanistan & Pakistan (1482) Est. $1,900 - $2,200
    Old World Auctions (Jun 5-19):
    Lot 689. Proof Copy Engraving of the Senate Floor During the Compromise of 1850 (1855) Est. $1,500 - $1,800
  • Sagen & Delås Auctions
    Towards the Poles: Accounts of Polar Exploration
    June 15, 2024
    Sagen & Delås, June 15: ROALD AMUNDSEN: PHOTO of «Fram» SIGNED by 17 members of the South Pole Expedition, Including Amundsen. €6,900 to €8,600.
    Sagen & Delås, June 15: ROALD AMUNDSEN: «Sydpolen», 1912. IN PARTS. €1,280 to €2,150.
    Sagen & Delås, June 15: JEAN-BAPTISTE CHARCOT: «Expédition Antarctique Francaise […] 1903-1905. », 1906. RARE, SIGNED. €2,100 to €3,400.
    Sagen & Delås Auctions
    Towards the Poles: Accounts of Polar Exploration
    June 15, 2024
    Sagen & Delås, June 15: FREDERICK A. COOK: «Through the first Antarctic Night 1898-1899. […]», 1900. First LIMITED & SIGNED edition. €2,100 to €3,400.
    Sagen & Delås, June 15: JAPANESE ANTARCTIC EXPEDITION UNDER NOBU SHIRASE: «Watashi no Nankyoku Tanken-ki», 1942. Publisher's wrappers. €1,280 to €2,135.
    Sagen & Delås, June 15: FRIDTJOF NANSEN: «Fram over Polhavet», 1897. LOT - 6 Variant bindings. €1,250 to €2,100.
    Sagen & Delås Auctions
    Towards the Poles: Accounts of Polar Exploration
    June 15, 2024
    Sagen & Delås, June 15: ABRAHAM ORTELIUS: «Septentrionalium Regionum Descrip», 1570. Beautiful handcoloured first state map. €2,950 to €3,800.
    Sagen & Delås, June 15: SCOTTISH NATIONAL ANTARCTIC EXPEDITION: [W. S. BRUCE]: «Life in the Antarctic», 1907. 2 copies in wrappers. €85 to €250.
    Sagen & Delås, June 15: ERNEST SHACKLETON: «The British Antarctic Expedition, 1907-9», 1909. Publisher's wrappers. €510 to €1,025.
    Sagen & Delås Auctions
    Towards the Poles: Accounts of Polar Exploration
    June 15, 2024
    Sagen & Delås, June 15: ERNEST SHACKLETON: «South», 1919. An attractive copy in publisher's cloth. €2,550 to €4,265.
    Sagen & Delås, June 15: UNITED STATES EXPLORING EXPEDITION UNDER CHARLES WILKES (1838-1842): «Narrative of the United States Exploring Expedition», 1845. €3,400 to €5,100.
    Sagen & Delås, June 15: HUBERT WILKINS: «Under the North Pole», 1931 | CONTRIBUTORS EDITION - LIMITED TO 29 COPIES. €1,280 to €2,550.
  • Heritage Auctions, June 27
    F. Scott Fitzgerald
    The Great Gatsby
    New York: Charles Scribner's Sons, 1925
    Heritage Auctions, June 27
    Mary Shelley
    Frankenstein: or, The Modern Prometheus
    London: Lackington, Hughes, Harding, Mavor, & Jones, 1818
    Heritage Auctions, June 27
    J. R. R. Tolkien
    The Hobbit; or, There and Back Again
    London: George Allen & Unwin Ltd., 1937
    Heritage Auctions, June 27
    Jane Austen
    Emma: A Novel. In Three Volumes. By the Author of "Pride and Prejudice," &c. &c.
    London: Printed for John Murray, 1816
    Heritage Auctions, June 27
    Robert Louis Stevenson
    An Inland Voyage
    London: C. Kegan Paul & Co., 1878
    Heritage Auctions, June 27
    Ernest Hemingway
    Three Stories & Ten Poems
    Paris: Contact Publishing Co., 1923
    Heritage Auctions, June 27
    Meriwether Lewis and William Clark
    History of the Expedition under the Command of Captains Lewis and Clark
    Philadelphia, 1814
    Heritage Auctions, June 27
    Emily Dickinson
    Autograph letter signed ("Emily and Vinnie"), to Mary Adelaide Hills
    Amherst, MA, Late April, 1880
    Heritage Auctions, June 27
    John Keats
    Autograph letter signed ("John Keats"), to Mrs. Jeffrey
    Honiton 4 or 5 May 1818
    Heritage Auctions, June 27
    Samuel Johnson
    A Dictionary of the English Language: In which the Words are deduced from their Originals…
    London, 1765
    Heritage Auctions, June 27
    H. P. Lovecraft
    Small archive of nine lengthy autograph letters signed variously over a period of six years to J. Vernon Shea.
    Various places, 1931-1937
    Heritage Auctions, June 27
    Izaak Walton
    The Compleat Angler or the Contemplative Man's Recreation…
    London: T. homas Maxey for Rich. ard Marriot, 1653
  • Freeman’s | Hindman, June 25: [Keats, John] Spenser, Edmund: The Works of that Famous English Poet, Mr. Edmond Spenser. $50,000 - $80,000.
    Freeman’s | Hindman, June 25: (Walton, Izaak): The Compleat Angler or the Contemplative man's Recreation. Being a Discourse of Fish and Fishing. $30,000 - $50,000.
    Freeman’s | Hindman, June 25: Thomas, Gabriel: An Historical and Geographical Account of the Province and Country of Pensilvania; and of West-New-Jersey in America. $25,000 - $35,000.
    Freeman’s | Hindman, June 25: [Carroll, Lewis]: The Game of Alice in Wonderland. $2,000 - $3,000.
    Freeman’s | Hindman, June 25: Athias, Joseph, et al.: Biblia Hebraica. $7,000 - $10,000.
    Freeman’s | Hindman, June 25: [Warhol, Andy, and Jens Quistgaard] Dansk Designs Salesman's Presentation Catalogue. $2,500 - $3,500.

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