New York recently enacted a new tax law that requires Internet-based retailers to collect sales tax from customers based in New York. The tax has been informally dubbed the “Amazon Tax”. If you do any kind of online shopping you know that most of the time you don’t get charged sales tax on your purchases. The times that you do, it’s because the retailer has a physical location in New York. While the retailers don’t charge you sales tax, we’re actually supposed to report purchases made online on our state tax returns and pay sales tax. But no one ever does this and it’s hard to enforce.