2013-03-28 OVERSTOCK.COM, INC., Appellant, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents. Amazon.com, LLC, et al., Appellants, v. New York State Department of Taxation and Finance et al., Respondents. Bracewell & Giuliani LLP, New York City (Daniel S. Connolly and Rachel B. Goldman of counsel), for appellant in the first above-entitled action. Gibson, Dunn & Crutcher LLP, New York City (Randy M. Mastro and Oliver M. Olanoff of counsel), and Gibson, Dunn & Crutcher LLP (Julian
(a) Cash discounts With respect to credit 1 card which may be used for extensions of credit in sales transactions in which the seller is a person other than the card issuer, the card issuer may not, by contract or otherwise, prohibit any such seller from offering a discount to a cardholder to induce the cardholder to pay by cash, check, or similar means rather than use a credit card. (b) Finance charge With respect to any sales transaction, any discount from the regular price offered by the seller