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North Carolina Loses Ruling in Amazon.com Sales Tax Dispute

North Carolina’s effort to get customer data in a sales tax dispute with Amazon.com Inc. was blocked by a federal judge who agreed with the online retailer that the request violated the Constitution’s First Amendment.

U.S. District Judge Marsha J. Pechman in Seattle ruled yesterday that the North Carolina Department of Revenue’s request for customers’ names, addresses and other personal information violates the law “only as long as the Department of Revenue continues to have access to or possession of detailed purchase records obtained from Amazon.”