• <center><b>Arader Galleries<br>Live Auction<br>December 11, 2021</b>
    <b>Arader Galleries, Dec. 11:</b> De Wit’s composite atlas with magnificent full original color. $125,000 to $150,000.
    <b>Arader Galleries, Dec. 11:</b> Gardner's photographic sketch book of the Civil War. $200,000 to $250,000.
    <b>Arader Galleries, Dec. 11:</b> Waugh Oil Painting, 70 Degrees North; The Polar Bear. $400,000 to $600,000.
    <center><b>Arader Galleries<br>Live Auction<br>December 11, 2021</b>
    <b>Arader Galleries, Dec. 11:</b> Audubon aquatint, Ivory-Billed Woodpecker. $75,000 to $90,000.
    <b>Arader Galleries, Dec. 11:</b> Blaeu terrestrial table globe, 1602. $70,000 to $100,000.
    <b>Arader Galleries, Dec. 11:</b> Audubon aquautint, Ruby-Throated Humming Bird. $35,000 to $45,000.
    <center><b>Arader Galleries<br>Live Auction<br>December 11, 2021</b>
    <b>Arader Galleries, Dec. 11:</b> Bessa original watercolor of a bouquet of flowers. $75,000 to $125,000.
    <b>Arader Galleries, Dec. 11:</b> John Gould's only work devoted to American birds. $15,000 to $20,000.
    <b>Arader Galleries, Dec. 11:</b> Wyld & Malby pair of terrestrial & celestial globes, 1833. $50,000 to $75,000.
    <center><b>Arader Galleries<br>Live Auction<br>December 11, 2021</b>
    <b>Arader Galleries, Dec. 11:</b> Leutze map of the world oil painting. $70,000 to $100,000.
    <b>Arader Galleries, Dec. 11:</b> Caula, the finest 18th century drawing of Lison. $25,000 to $35,000.
    <b>Arader Galleries, Dec. 11:</b> Scolari / Blaeu map of Germania, 1650. $15,000 to $22,000.
  • <center><b>Sotheby’s<br>Zang Tumb Tuuum:<br>la révolution futuriste<br>Online Auction<br>30 November – 7 December</b>
    <b>Sotheby’s, Nov. 18:</b> The "Official Edition" of the United States Constitution and the First Printing of the Final Text of the Constitution, 1787. $15,000,000 to $20,000.
    <b>Sotheby’s, Nov. 30 – Dec. 7:</b> Marinetti, Filippo Tommaso. I Paroliberi Futuristi. 1914-1915. 8 p. Unique corrected proofs, for an anthology that remained unpublished. €40,000 to €60,000.
    <b>Sotheby’s, Nov. 30 – Dec. 7:</b> Cangiullo, Francesco. Studenti in Lettere. Università. 1915. Seminal work, featured in 3 historical futurist exhibitions. €20,000 to €30,000.
    <b>Sotheby’s, Nov. 30 – Dec. 7:</b> Cangiullo, Francesco. Chiaro di luna. Circa 1915. Collage and gouache on paper. €15,000 to €20,000.
    <b>Sotheby’s, Nov. 30 – Dec. 7:</b> Marinetti, Filippo Tommaso. Manicure. Faire les ongles à l'Italie. Circa 1915. A fantastic parody of an advertising poster. €20,000 to €30,000.
  • <center><b>Fonsie Mealy’s<br>Christmas Rare Books<br>& Collectors' Sale<br>December 7th & 8th, 2021</b>
    <b>Fonsie Mealy’s, Dec. 7-8:</b> Ortelius (Abraham). <i>Theatrum Orbis Terrarum,</i> folio, Antwerp, 1570, First Edition (2nd Issue), 53 double-page maps, contemporary hand colouring. €40,000 to €60,000.
    <b>Fonsie Mealy’s, Dec. 7-8:</b> An original engraved facsimile copy of the Declaration of Independence of 4 July 1776, issued by order of Congress on 4 July 1823 in a limited edition of 200 copies on fine parchment. €20,000 to €30,000.
    <b>Fonsie Mealy’s, Dec. 7-8:</b> Joyce (James). <i>Ulysses.</i> Shakespeare & Co., Rue de l’Odeon, Paris 1922. No. 559 of 1000 Copies of the First Edn.,, one of 750 Copies on handmade paper. €10,000 to €15,000.
    <center><b>Fonsie Mealy’s<br>Christmas Rare Books<br>& Collectors' Sale<br>December 7th & 8th, 2021</b>
    <b>Fonsie Mealy’s, Dec. 7-8:</b> Malton (James) [1761-1803]. A fine quality set of twenty-five hand coloured aquatint Views of Dublin, as published for <i>A Picturesque and Descriptive View of the City of Dublin</i>. €6,000 to €7,000.
    <b>Fonsie Mealy’s, Dec. 7-8:</b> 'Bloody Sunday.' An original Admission Ticket to Croke Park, Great Challenge Match (Football), Tipperary v. Dublin, Sunday, November 21,1920. Pink card, 3 ins x 4 ¼ ins. €4,000 to €5,000.
    <b>Fonsie Mealy’s, Dec. 7-8:</b> Joyce (James). <i>Haveth Childers Everywhere - Fragment from Work in Progress,</i> Paris & N.Y., 1930, First Edn., Signed and Limited No. 50 (100) Copies. €4,000 to €6,000.
    <center><b>Fonsie Mealy’s<br>Christmas Rare Books<br>& Collectors' Sale<br>December 7th & 8th, 2021</b>
    <b>Fonsie Mealy’s, Dec. 7-8:</b> Edward Lyons, Irish (1726-1801). Genealogy: <i>The FitzGerald's Arms of Carton House, Kildare,</i> pen and ink and watercolour on laid paper. €3,000 to €4,000.
    <b>Fonsie Mealy’s, Dec. 7-8:</b> Yeats (William Butler). <i>Poems.</i> Cuala Press, D. 1935, stiff blue paper covers, unlettered as issued, coloured initials and ornaments hand-drawn by Elizabeth Corbet Yeats. One of 300 copies. €2,000 to €3,000.
    <b>Fonsie Mealy’s, Dec. 7-8:</b> A fine and important collection of Ulster Wit. Belfast Political Scrapbook, 19th century. €1,500 to €2,000.
    <center><b>Fonsie Mealy’s<br>Christmas Rare Books<br>& Collectors' Sale<br>December 7th & 8th, 2021</b>
    <b>Fonsie Mealy’s, Dec. 7-8:</b> Rare Views of the Giant's Causeway. Coloured Prints: Drury (Susanna) [1698-1770]. A rare pair of original Engraved Prints. €1,200 to €1,500.
    <b>Fonsie Mealy’s, Dec. 7-8:</b> [Johnson (Rev. Samuel)]. <i>Julian the Apsostate Being a Short Account of his Life, together with a Comparison of Popery and Paganism,</i> L., 1682, First Edn. €800 to €1,200.
    <b>Fonsie Mealy’s, Dec. 7-8:</b> Aringhi (Pauli). <i>Roma Subterranea Novissima,</i> 2 vols. lg. folio Rome (Typis Vitalis Mascardi) 1651. €350 to €750.
  • <b><center>Doyle<br>Rare Books, Autographs & Maps<br>December 9</b>
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 47. Roosevelt, Theodore. Photograph inscribed to Morris J. Hirsch. May 7th 1918. $1,500 to $2,500.
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 178. Whitman, Walt. <i>Leaves of Grass.</i> Brooklyn, New York: [Printed for the author], 1955. First edition in the first issue binding. $70,000 to $100,000.
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 38. Mather, Cotton. <i>Magnalia Christi Americana; or, the Ecclesiastical History of New-England.</i> London: Printed for Thomas Parkhurst, 1702. First edition. $3,000 to $5,000.
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 55. Taylor, Zachary. Autograph letter signed as President-Elect. Baton Rouge: January 15, 1849. $5,000 to $8,000.
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 203. Picasso, Pablo. <i>Verve</i> Vol. V, Nos. 19-20. Paris: Editions Verve, 1948. Inscribed on the title page by Picasso. $1,500 to $2,500.
    <b><center>Doyle<br>Rare Books, Autographs & Maps<br>December 9</b>
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 211. Domergue, Jean-Gabriel. L'Ete a Monte Carlo. Lithographed poster, Lucien Serre & Cie, Paris, circa 1937. $1,000 to $1,500.
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 105. Manuscript Illumination attr. to Neri da Rimini. Large excised initial "N" from a choirbook, extensively historiated. [Likely Rimini: first quarter of the 14th century]. $2,000 to $3,000.
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 40. McKenney, Thomas L. and Hall, James. <i>History of the Indian Tribes of North America, with Biographical Sketches and Anecdotes of the Principal Chiefs.</i> Philadelphia: Rice, Rutter & Co., 1870. $3,00
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 222. Searle, Ronald. [Pets--a dog, cats and a parrot-- surrounded by books, and inspecting a globe, perhaps planning global domination]. Original drawing, 17 3/8 x 13 1/2 inches. $1,500 to $2,500.
    <b>Doyle, Rare Books, Autographs & Maps:</b> Lot 98. Faden, William; Scull, Nicholas and George Heap. A Plan of the City and Environs of Philadelphia, Survey'd by N. Scull and G. Heap. London: William Faden, 12 March 1777. $3,000 to $5,000.

Rare Book Monthly

Articles - May - 2017 Issue

The Decades-Old Amazon Sales Tax Battle Comes to an End, But a Second One Begins

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Opening physical bookstores signaled the end of the Amazon sales tax battle.

A war was waged between Amazon and the states over the issue of sales tax collection for almost two decades. It was a pitched battle, with states passing legislation, going to court, and looking to Congress for help in their attempt to force Amazon to collect sales taxes. They lined up their allies, notably local merchants, while Amazon had theirs, such as anti-tax groups. The larger Amazon became, the fiercer the battle raged. However, over the past few years, Amazon has been conceding the battle state by state, and now, it has finally succumbed. The end came with a whimper, virtually unnoticed. By then, only four states remained where Amazon was not collecting taxes. As of April 1, the battle was over. But now, a new one begins.

 

In the early days, when Amazon was but a babbling brook, selling only books, it garnered the ire of traditional bookshops with whom they competed. While Amazon already had the price advantages of low overhead from having no physical stores, and the financial wherewithal to be unprofitable while it built its business, it also had another ace up its sleeve. Outside of its home base of Washington State, it did not have to collect sales taxes. In those states that have a sales tax (most), that generally amounts to a 5%-8% discount, in some states even more. It's possible you may even have purchased something at some time from an online retailer in part based on that consideration.

 

Main Street shops, in combination with state taxing authorities, did everything in their power to force Amazon to also collect sales taxes. Every time they lost. It all goes back to something known as the Quill doctrine. Long ago (1992), in pre-internet days, the state of North Dakota attempted to get catalogue retailer Quill Corp. to collect their sales tax. North Dakota lost in the U. S. Supreme Court. The Supreme Court ruled that the Constitution gives sole authority to regulate interstate commerce to the federal government, so only the federal government could compel out-of-state sellers to collect sales taxes for another state. Many attempts were made to convince Congress to pass such a bill, but it never got to the floor. Congressmen are loathe to do things that raise taxes. It tends to be unpopular with voters.

 

However, the Court also said that there are situations where an out-of-state based retailer can be compelled to collect those taxes. That is when the retailer has a "nexus" with the state. A "nexus" is some sort of presence in the state. So, while Amazon could not be compelled to collect taxes in a state with which it had no connection, if it had a store, an office, a warehouse, or some such presence, it would be considered an in-state retailer. It could then be compelled to collect taxes on behalf of that state, even if their headquarters and internet operations were someplace far away.

 

In the early days, that meant little to Amazon. But, Amazon has grown to an astounding size over the years. Shipping everything from Washington state became unproductively slow and expensive. It began opening warehouses around the country – nexus! It negotiated special deals with some states who desperately wanted Amazon's presence, real estate taxes, and jobs, but increasingly, Amazon had to add new states to the list with which it had a nexus. Now, Amazon is starting to open retail book stores in various states, and who knows, maybe they intend to have stores in all 50 states eventually. The handwriting was on the wall. It was time to concede.

 

Actually, the surrender meant little when it was finally tendered last month. By then, there were only four tax states left where Amazon was not already collecting sales taxes – New Mexico, Maine, Idaho, and Hawaii. My guess is those don't represent a substantial percentage of Amazon's sales. The only states where Amazon still will not collect sales tax are Oregon, Montana, New Hampshire, Delaware, and Alaska. That is because those five states do not charge sales tax. There's something to remember when deciding where to retire. Hope you like cold weather.

 

So, did Amazon end up losing the long war? If so, this was a pyrrhic loss. In the time Amazon fought this war, it made the most of its competitive advantages. It grew from nothing to a monster, selling not only books but just about everything else. Today, Amazon no longer needs that extra boost to prosper. It's size gives it more than sufficient buying power to be competitive on price, an ability to stock everything under the sun, and its concession to nexus on local warehouses enables it to provide fast delivery. Add to that the convenience of buying at home, a favorite of younger people who don't much like going to stores, and you have a huge winner. Some stock analysts are now predicting that Amazon will be the first company to achieve a $1 trillion value. Amazon may have lost the war on sales taxes, but it won the only one that matters – financial success.

 

But, at the beginning of this article, we said a new battle begins. What is left to fight? The answer is "marketplaces," and that might be you. Today, many sales on Amazon's website are not made by Amazon itself, but by smaller, independent sellers. Amazon does not collect sales taxes for those sellers unless those sellers request they do. My guess is there aren't many who request that service for states other than the one in which they are situated. They don't have to. Apparently, a substantial part of Amazon's sales are made by such sellers, possibly as much as 50%. There is a lot of potential sales tax revenue remaining out there to help fill state coffers. New York and a few other states are already planning legislation to demand such taxes be collected. Along with Amazon, there are other large businesses such as eBay, and countless smaller ones.

 

AbeBooks, the largest marketplace of independent booksellers, does not collect such taxes. On its website, the firm explains, "Due to the complexity of international and e-commerce tax laws, AbeBooks does not collect or remit any taxes or duties on behalf of our booksellers. Booksellers are responsible for the collection and payment of taxes for items sold through our websites." If you are an old, rare, or used book seller, the chances are you sell books in Abe's marketplace. Round two begins. Welcome to the next frontier!


Posted On: 2017-05-01 08:52
User Name: PeterReynolds

Do these laws require us to collect taxes? There is a megaseller whose listings say "we do not send to Denmark". But as far as I know the issue with Denmark only arises if you send a large quantity there in the course of a year. Would this be the case with US states? Having visited USA, I have always found the sales tax thing bizarre - that you can go into a dollar store where everything is a dollar but be required to pay more. Here in the UK VAT is "hidden" for retail purchases - only firms selling primarily to businesses advertise prices without our national sales tax already included (we don't have local sales tax). The reason why they are not included for businesses is that businesses claim the VAT on things they but back as a deduction from the VAT on things they sell.


Posted On: 2017-05-01 14:43
User Name: AE244155

At the moment, you would only have to pay a state sales tax if you have a presence in that state, which naturally you do not. Amazon now has a presence in so many states they concluded it was best to start collecting it for all. However, they only collect sales taxes on the items that they sell on behalf of themselves. They do not collect it on sales they make on behalf of independent vendors. Those companies that only sell on behalf independent vendors, such as eBay and AbeBooks, do not collect any sales taxes at all. That is likely to be the next target of states - forcing vendors like those to collect sales tax. The early such proposals are targeted to independent sellers with high volumes of sales, so most booksellers may escape such legislation if it is adopted anyway. My guess is eventually everyone will have to pay, but that is still many years away.

Americans have rejected VATs because we are suspicious of any new taxes, assuming they will be in addition to existing taxes (such as the sales tax) rather than in place of them. We also don't much like hidden taxes as they are easier to raise without our noticing it. Americans are more tax averse than Europeans!


Rare Book Monthly

  • <i>Der Sturm.</i> 1922. Sold October 2021 for € 13,000.
    Diophantus Alexandrinus, <i>Arithmeticorum libri sex.</i> 1670. Sold October 2021 for € 18,000.
    <i>Cozzani Ettore e altri, l’Eroica. Tutto il pubblicato.</i> Sold October 2021 for € 11,000.
    Newton Isaac, <i>Philosophiae naturalis principia mathematica.</i> 1714. Sold October 2021 for € 7,500.
    Manetti Saverio, <i>Storia naturale degli uccelli.</i> 1767-1776. Sold April 2021 for € 26,000.
  • <center><br>Swann Auction Galleries<br>Maps & Atlases<br>Natural History<br>& Color Plate Books<br>December 9, 2021</b>
    <b>Swann, Dec. 9:</b> AUDUBON, JOHN JAMES. Carolina Parrot. Plate 26. Hand-colored aquatint and engraved plate from Audubon's <i>Birds of America.</i> $80,000 to $100,000.
    <b>Swann, Dec. 9:</b> Francisco Henrique Carls. [Album de Pernambuco e seus Arrabaldes]. Fifty-three chromolithographed plates of landscape, town views and more of the state of Pernambuco, northeast Brazil. $25,000 to $35,000.
    <b>Swann, Dec. 9:</b> Captain Thomas Davies, after. Group of 5 engraved topographical scenes of North American waterfalls. $8,000 to $12,000.
    <center><br>Swann Auction Galleries<br>Maps & Atlases<br>Natural History<br>& Color Plate Books<br>December 9, 2021</b>
    <b>Swann, Dec. 9:</b> William R. Morley. Morley's Map of New Mexico. Large lithographed pocket map with original hand-color in outline. $7,000 to $10,000.
    <b>Swann, Dec. 9:</b> Frederick William Beechey, et al. <i>The Zoology of Captain Beechey's Voyage; Compiled from the Collections and Notes Made by Captain Beechey…</i> $7,000 to $10,000.
    <b>Swann, Dec. 9:</b> ZUDA ROKASHI (Priest Hotan.) Nansenbushu Bankoku Shoka No Zu. Woodblock wall map of the world on 16 sheets joined. $5,000 to $7,500.
  • <b>Bonhams, Dec. 15:</b> BENJAMIN FRANKLIN. Autograph Letter Signed ("B. Franklin"), to Benjamin Vaughan asserting the primacy of American independence in negotiating the Treaty of Paris, Passy, July 11, 1782. $80,000 to $120,000.
    <b>Bonhams, Dec. 15:</b> BENJAMIN FRANKLIN. Autograph Letter Signed ("B. Franklin") to David Hartley addressing Hartley's final issues with the recently completed ratification of the Treaty of Paris, Passy, June 2, 1784. $70,000 to $100,000.
    <b>Bonhams, Dec. 15:</b> MASON & DIXON. A hand-colored contemporary manuscript map titled in cartouche, "A Map of that Part of AMERICA where a degree of LATITUDE was measured for the ROYAL SOCIETY, by Chas Mason & Jer: Dixon," c.1768. $8,000 to $12,000.
    <b>Bonhams, Dec. 15:</b> WILLIAM BUTLER YEATS. Autograph Manuscript Signed ("WB Yeats"), a fair copy of "When Helen Lived" for John Preece headed ("For John Preece"), framed. $5,000 to $7,000.
    <b>Bonhams, Dec. 15:</b> "LINCOLN SEATED." KECK, CHARLES, sculptor. 1875-1951. Patinated bronze, 1950. Louise Taper Collection. $10,000 to $15,000.
    <b>Bonhams, Dec. 15:</b> ABRAHAM LINCOLN'S FINAL HOURS. BURNS, J., painter. <i>Death-Bed of Abraham Lincoln.</i> Oil on canvas, 1866. Collection of Louise Taper. $8,000 to $12,000.
    <b>Bonhams, Dec. 15:</b> FILSON, CHARLES PATTERSON, painter. 1860-1937. <i>Portrait of Edwin M. Stanton, Lincoln's Secretary of War.</i> $3,000 to $5,000.
    <b>Bonhams, Dec. 15:</b> A MATZOS BOX PRESENTED BY THE MANISHEVITZ BROTHERS TO WARREN G. HARDING. Louise Taper Collection. $2,000 to $3,000.
    <b>Bonhams, Dec. 15:</b> LEWIS CARROLL. Original albumen print photograph, approximately 6 7/8 x 8 3/4 inches, Chelsea, London, October 7, 1863, of the Rossetti Family at home, one of only three known examples of the full image. $50,000 to $70,000.
    <b>Bonhams, Dec. 15:</b> CHRISTINA ROSSETTI. <i>Verses ... Dedicated to Her Mother.</i> Privately printed, 1847. First edition of her first book, printed at her grandfather's press, THE ROSSETTI FAMILY COPY. $15,000 to $20,000.
    <b>Bonhams, Dec. 15:</b> CHRISTINA ROSSETTI. Original drawing of snowdrops in purple pencil, sent by CGR to Lucy Rossetti, inscribed "I doubt whether you will make out my copy from nature," 1887. $800 to $1,200.
    <b>Bonhams, Dec. 15:</b> DANTE GABRIEL ROSSETTI, et al. The Germ: <i>Thoughts towards Nature in Poetry, Literature and Art.</i> Fine copy in a Doves binding by Cobden Sanderson. $12,000 to $18,000.

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