The law, intended to provide local funding for New York, has earned a lot of ire from many. Amazon in particular is taking issue with the State trying to enforce collection on the side of the retailer. Furthermore, the law could be interpreted so that Amazon would have to collect taxes on its thousands of affiliate partners, some of which may keep a NY address but are not really based on that location.
Amazon claims the law is too broad, too vague and is too directed at online retailers. The outcome of this case could affect many online retailers, not just Amazon.