• <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> [Black Sun Press] Proust, Marcel, 47 Unpublished Letters from Marcel Proust to Walter Berry, Paris: The Black Sun Press, 1930. $400 to $600.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> Williams, William Carlos (1883-1963), <i>Spring and All,</i> first edition, Paris: Contact Publishing Co., 1923. $400 to $600.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> Washington, George (1732-1799), Autograph Letter Signed. $10,000 to $15,000.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> Poe, Edgar Allan (1809-1849), Autograph Letter Signed. $30,000 to $50,000.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> Thoreau, Henry David (1817-1862), Autograph Manuscript. $3,000 to $5,000.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> [Paris Commnue], Photograph album. $1,500 to $2,500.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> Fleming, Ian (1908-1964), <i>Casino Royale,</i> first edition, London: Jonathan Cape, 1953. $3,000 to $4,000.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> Audubon, John James and the Rev. John Bachman, <i>The Quadrupeds of North America,</i> New York: V.G. Audubon, 1849, 1851, 1854. $4,000 to $6,000.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> Lewis, C.S. (1898-1963), <i>The Voyage of the Dawn Treader,</i> first edition, London: Geoffrey Bles Ltd, 1952. $600 to $800.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> [Bhagavad Gita] Wilkins, Charles, trans., <i>The Bhagvat-Geeta, or Dialogues of Kreeshna and Arjoon…,</i> first edition, London: Printed for C. Nourse, 1785. $700 to $1,000.
    <b>Bonhams Skinner, Jan. 23 – Feb. 2:</b> Goethe, Johann Wolfgang von, <i>Faust: Eine Tragodie von Goethe,</i> Hammersmith: Printed by T.J. Cobden-Sanderson & Emery Walker at the Doves Press, 1906-1910. $800 to $1,200.
  • <b><center>University Archives<br>Rare Manuscripts, Books & Sports Memorabilia<br>February 1, 2023</b>
    <b>University Archives, Feb. 1:</b> Thomas Paine ALS Confirming Christmas Eve Attack Likely Based on Anti-Christianity, “The account you heard of a man firing into my house is true.” $24,000 to $35,000.
    <b>University Archives, Feb. 1:</b> George Washington Gives a Horse and Guns to His Loyal Guard 10 Days Before Resigning as Commander-in-Chief. $20,000 to $30,000.
    <b>University Archives, Feb. 1:</b> John Hancock ALS, “General Howe is bent on coming here” - Troops, Martha Washington, & 1777 Continental Congress, to Wife Dolly! $20,000 to $30,000.
    <b><center>University Archives<br>Rare Manuscripts, Books & Sports Memorabilia<br>February 1, 2023</b>
    <b>University Archives, Feb. 1:</b> Abraham Lincoln Boldly and Fully Signs Appointment of Consul Who Would Facilitate Bond Sales in Europe Financing Civil War. $6,000 to $7,000.
    <b>University Archives, Feb. 1:</b> The Rarest of Dual Signed Kennedy Items! 1963 Christmas Card with "Blessed Christmas" Removed at the Last Minute for Kennedy's Jewish Friends. $15,000 to $20,000.
    <b>University Archives, Feb. 1:</b> George Gershwin Signed Contract for 1st Production of <i>Porgy and Bess,</i> Also Signed by Dubose Heyward & Ira Gershwin, Historic! $15,000 to $20,000.
    <b><center>University Archives<br>Rare Manuscripts, Books & Sports Memorabilia<br>February 1, 2023</b>
    <b>University Archives, Feb. 1:</b> Einstein Signed, “Two years after the fall of the German Goyim” 1st Ed. of <i>Mein Weltbild.</i> $12,000 to $14,000.
    <b>University Archives, Feb. 1:</b> Walt Disney <i>Fantasia</i>-Era Boldly Signed TLS Re: "Special Effects Department," PSA Certified Authentic & With Phil Sears COA. $6,000 to $7,000.
    <b>University Archives, Feb. 1:</b> 1996-97 Michael Jordan Chicago Bulls Home Game-Worn Jersey Showcasing "Light" Evident Use, MEARS A5. $6,000 to $7,000.
    <b><center>University Archives<br>Rare Manuscripts, Books & Sports Memorabilia<br>February 1, 2023</b>
    <b>University Archives, Feb. 1:</b> Wayne Gretzky’s 1994 All-Star Used Game Jersey, Inscribed to Former MLB Player! $4,500 to $5,500.
    <b>University Archives, Feb. 1:</b> <i>The Astronauts</i> Signed by All 7 Mercury Astronauts! $4,000 to $5,000.
    <b>University Archives, Feb. 1:</b> Fabulous Edison, Firestone, Burroughs Signed Journal With 44 Original Photos, Very Rare. $4,000 to $5,000.
  • <b>Il Ponte, Jan. 31:</b> BLAEU, Joannes and Martinus MARTINI - <i>Theatrum orbis terrarum, sive Novus Atlas. Pars sexta. Novus Altas Sinensis.</i> Amsterdam: Blaeu, 1655. €8.000 to €12.000.
    <b>Il Ponte, Jan. 31:</b> ORTELIUS, Abraham - <i>Theatrum orbis terrarum.. Nomenclator ptolemaicus.</i> Antwerp: Christopher Plantin, 1579. €10.000 to €15.000.
    <b>Il Ponte, Jan. 31:</b> PIRANESI, Giovanni Battista - <i>Carceri d'invenzione.</i> [Rome: G.B. Piranesi, second half of the 18th century]. €20.000 to €30.000.
  • <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair
    <center><b>California International Antiquarian Book Fair<br>February 10-12, 2023<br>Pasadena Convention Center<br> abaa.org/cabookfair

Rare Book Monthly

Articles - November - 2013 Issue

A Loss for Internet Sales Tax Collectors

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Originally part of the problem, Amazon now want to be part of the solution.

Another wrench was thrown in the works of those who are attempting to force internet retailers to collect out-of-state sales tax. Two years ago, Illinois attempted to force out-of-state retailers with over $1 million in annual sales, though having only the most tenuous of connections to Illinois, to collect that state's sales tax. Now, the Illinois Supreme Court has said "no."

 

The rush to charge sales tax on internet purchases can be traced to the company that was born in books - Amazon.com. Of course, books are only a small part of what this internet behemoth now sells. States, which depend on sales tax for much of their income, looked longingly at Amazon. If only there was a way to make them collect sales tax from customers within their borders. For the most part, there was no way.

 

Long ago, the U.S. Supreme Court ruled that an out-of-state retailer could only be forced to collect a state's sales tax from in-state customers if they had a “nexus” with the state. Their conclusion was based on the Constitution granting the federal government the exclusive right to regulate interstate commerce. “Nexus” would provide enough contact between retailer and state to make the transaction intrastate rather than interstate commerce, subject to state regulation. Generally, “nexus” was considered to be some sort of in-state presence, such as a sales office, employees, a warehouse, or, of course, a store. Most internet retailers, like the direct mail companies that preceded them, have no such presence. They take and ship orders from outside of the state. There is no nexus, so there is no requirement to collect sales tax. That is why most internet orders you place do not have a sales tax charge.

 

In recent years, some states have tried to define “nexus” more broadly so as to be able to demand the collection of tax. Illinois was one such state. They passed what has aptly become known as the “Amazon Law.” It declared so-called in-state “agents” to in effect be Amazon employees, creating nexus. Amazon has such “agents” all across the country. These are people who run their own websites and send leads to Amazon in return for a commission. They are not Amazon employees, not what one might traditionally think closely enough related to Amazon to create a “nexus.”

 

The Illinois Supreme Court struck down the “Amazon Law,” though interestingly enough, not on constitutional grounds. The Illinois Court cited the relatively recent Internet Tax Freedom Act of 2000 for its decision. That act prohibits discriminatory taxation on electronic commerce. Requiring taxes be collected because of advertising posted online by “agents,” but not because of advertising placed on television or in print, it ruled was internet discriminatory. The agent/nexus issue was left to be decided another day.

 

The last time the U.S. Supreme Court visited this issue, it lay down a route to states requiring out-of-state retailers to collect sales taxes on all transactions with customers located within their state. Since the federal government has the constitutional authority to regulate commerce, it could pass a law requiring out-of-state retailers to collect sales taxes all across the country. That, they implied, would pass constitutional muster. Naturally, a coalition of state governments and “Main Street” retailers immediately came together to induce Congress to pass such a bill. They helped to write it, now known as the Marketplace Fairness Act of 2013. Oddly enough, one of its supporters is the company whose existence, and repeated fight not to be compelled to collect sales taxes, led to this whole situation – Amazon. As Amazon has grown, it has opened warehouses in many states across the country to save time and money. It is already forced by the old “nexus” standard to collect sales taxes in many states. It now finds itself at the same competitive disadvantage as “Main Street” retailers versus internet companies with a presence in just one state.

 

The Marketplace Fairness Act of 2013 has already passed the Senate handily, on a 69-27 vote. One might think anti-tax conservatives would oppose the bill, but it drew a wide, nonpartisan coalition. Pressure from local, “Main Street” retailers, who believe they are at a competitive disadvantage, swayed a lot of votes. Technically, it isn't a new tax anyway, as each sales tax state also has a use tax, which states you are supposed to assess yourself and pay a “use tax” in the same amount as your local sales tax when you buy from a retailer who does not collect the sales tax. However, very few people actually pay this tax. Maybe even you.

 

The President has pledged to sign the bill. That leaves the House of Representatives, where the bill is currently attempting to work its way through the morass which is their bureaucracy. Sometimes bills that would pass if voted up or down never make it to the floor. What happens with this one remains uncertain. Interestingly, polls have shown a majority oppose the bill, with a particular concentration of young people, who undoubtedly are prime internet consumers. “Main Street” may be a foreign country to many of them. We will have to wait to determine the outcome, but estimates are that $24 billion in revenue for the states hangs in the balance.

Rare Book Monthly

  • <b><center>Sotheby’s<br>Original Film Posters<br>27 January - 10 February 2023</b>
    <b>Sotheby’s, Jan. 27-Feb. 10:</b> Vertigo (1958), poster, US. The ultimate poster on this classic Hitchcock title, one of three known examples. £40,000 to £60,000.
    <b>Sotheby’s, Jan. 27-Feb. 10:</b> Lawrence of Arabia (1962), roadshow poster, US. £8,000 to £12,000.
    <b>Sotheby’s, Jan. 27-Feb. 10:</b> Star Wars (1977), style C poster, printer's proof, US. £7,000 to £10,000.
    <b>Sotheby’s, Jan. 27-Feb. 10:</b> The Navigator/ La Croisiere du Navigator (1924), re-release poster (1931), French. £5,000 to £8,000.
    <b>Sotheby’s, Jan. 27-Feb. 10:</b> Bullitt (1968), special test poster, US. £3,000 to £5,000.
  • <center><b>Potter & Potter Auctions<br>Fine Books & Manuscripts,<br>including Americana<br>February 16, 2023</b>
    <b>Potter & Potter, Feb. 16:</b> [KELMSCOTT PRESS]. CHAUCER, Geoffrey. <i>The Works…now newly imprinted.</i> Edited by F.S. Ellis. Hammersmith: Kelmscott Press, 1896. $100,000 to $125,000.
    <b>Potter & Potter, Feb. 16:</b> [EINSTEIN, Albert (1879–1955)]. –– ORLIK, Emil (1870–1932), artist. Lithograph signed (“Albert Einstein”). N.p., 1928. $10,000 to $15,000.
    <b>Potter & Potter, Feb. 16:</b> TOLKIEN, John Ronald Reuel. <i>[The Lord of the Rings trilogy:] The Fellowship of the Ring.</i> 1954. –– <i>The Two Towers.</i> 1954. –– <i>The Return of the King.</i> 1955. $10,000 to $15,000.
    <b>Potter & Potter, Feb. 16:</b> CLEMENS, Samuel Langhorne ("Mark Twain") and Charles Dudley WARNER. <i>The Gilded Age: A Tale of Today.</i> Hartford and Chicago, 1873. $6,000 to $8,000.
    <b>Potter & Potter, Feb. 16:</b> LOVECRAFT, Howard Phillips. <i>Beyond the Wall of Sleep.</i> Collected by August Derleth and Donald Wandrei. Sauk City, WI: Arkham House, 1943. $2,000 to $3,000.
  • <b><center>Swann Auction Galleries<br>View Our Record Breaking Results</b>
    <b>Swann:</b> Gideon Welles, <i>Extensive archive of personal and family papers of Lincoln’s Secretary of the Navy,</i> 1791-1914. Sold September 29 — $281,000.
    <b>Swann:</b> Charles Addams, <i>Rock Climbers,</i> cartoon for <i>The New Yorker,</i> watercolor, ink and gouache, 1954. Sold December 15 — $37,500.
    <b>Swann:</b> Charlotte Brontë, <i>Jane Eyre. An Autobiography. Edited by Currer Bell,</i> three volumes, first edition, 1847. Sold June 16, 2022 — $23,750.
    <b>Swann:</b> Geoffrey Chaucer, <i>The Workes of Geffray Chaucer Newlye Printed,</i> London, 1542. Sold October 13 — $106,250.
    <b><center>Swann Auction Galleries<br>View Our Record Breaking Results</b>
    <b>Swann:</b> Dorothea Lange, <i>Migrant Mother, Nipomo, California (Destitute pea pickers in California. Mother of seven children. Age 32),</i> silver print, 1936. Sold October 20 — $305,000.
    <b>Swann:</b> George Washington, Autograph Document Signed, with two manuscript plat maps in holograph, 1751. Sold October 27 — $37,500.
    <b>Swann:</b> Winfred Rembert, <i>Winfred Rembert and Class of 1959,</i> dye on carved & tooled leather, 1999. Sold October 6 — $233,000.
    <b>Swann:</b> M.C. Escher, <i>Relativity,</i> lithograph, 1953. Sold November 3 — $81,250.

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