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{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 2, "sc": 0, "ep": 6, "ec": 647} | 435 | Q4740876 | 2 | 0 | 6 | 647 | Amazon tax | Background | Amazon tax Background Proponents of forcing Amazon.com to collect sales tax—at least in states where it maintains a physical presence—argue the corporation wields an anti-competitive advantage over storefront businesses forced to collect sales tax. Tax opponents respond to this argument by pointing out that individual states could make storefront businesses more competitive by lowering or entirely eliminating sales tax. Amazon is under increasing legal and political pressure from state governments, traditional retailers and other groups because of its refusal to collect sales tax in 41 of the 45 states with a statewide sales tax (as of March 2017). Those states |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 6, "sc": 647, "ep": 6, "ec": 1271} | 435 | Q4740876 | 6 | 647 | 6 | 1,271 | Amazon tax | Background | include several where Amazon has a clear physical presence via distribution centers and wholly owned subsidiaries.
Amazon says it would support a federal solution to the sales tax problem as long as such legislation was fair and simple. As of May 2011 legislation has been introduced in Congress to allow states to impose sales taxes on sales to their residents from out-of-state. Amazon has not stated a public position on the bill. Amazon's competitors say it is insincere. Similar legislation, called the Main Street Fairness Act, failed in committee in 2010. Several earlier versions of the bill also failed to |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 6, "sc": 1271, "ep": 10, "ec": 191} | 435 | Q4740876 | 6 | 1,271 | 10 | 191 | Amazon tax | Background & State legislation | advance. Amazon lobbyists met four times with members of Congress or their aides in 2010 regarding the Main Street Fairness Act. The company spent $100,000 on lobbying in 2010, although these expenses also covered other bills discussed at the same time. Amazon has increased political contributions to federal lawmakers. Amazon's political action committee spent $214,000 during the 2010 election cycle, double what it spent for the 2008 elections. State legislation Not all states listed below have instituted Amazon laws. State responses have varied widely. In many cases, Amazon has started collecting sales taxes because they have opened up a fulfillment |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 10, "sc": 191, "ep": 10, "ec": 801} | 435 | Q4740876 | 10 | 191 | 10 | 801 | Amazon tax | State legislation | center or some other physical presence in the state. In other cases, states have entered into agreements with Amazon to collect sales taxes, but formal laws have not been passed. Finally, some states have passed laws that require out-of-state retailers to either collect sales tax or notify buyers that they are responsible for reporting their owed sales tax to state tax authorities. During the first wave of "Amazon laws", many states determined that if an affiliate or other entity in the state received compensation for referrals to an online retailer, then that constituted a nexus in the state and hence |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 10, "sc": 801, "ep": 14, "ec": 45} | 435 | Q4740876 | 10 | 801 | 14 | 45 | Amazon tax | State legislation & Alabama | retailers were liable for collecting sales taxes. In many cases, after these laws were passed, Amazon shut down its affiliate program in those states and was able to avoid collecting sales taxes. Other states (such as New York) took stricter stances and required online retailers to collect sales taxes on all sales and shipments to residents of their states whether or not the retailer had a physical presence in the state. Finally, many agreements and laws require Amazon and other online retailers to only collect state sales tax, not local sales taxes. Alabama On October 1, 2015, Alabama allowed retailers |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 14, "sc": 45, "ep": 14, "ec": 595} | 435 | Q4740876 | 14 | 45 | 14 | 595 | Amazon tax | Alabama | to voluntarily join their Simplified Sellers Use Tax program in which sellers would collect a flat 8% sales tax no matter where they shipped to within the state. Alabama's law also allows them to lock in the 8 percent rate even if the federal government adopts a higher figure in the future. The tax applies to all sales regardless of where they are shipped in the state. Furthermore, if sellers paid on time, they would be able to keep 2% and only remit 6% to Alabama. As a condition of joining the program, sellers agree to maintain records of all |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 14, "sc": 595, "ep": 18, "ec": 48} | 435 | Q4740876 | 14 | 595 | 18 | 48 | Amazon tax | Alabama & Arizona | sales into Alabama, including purchaser name and address as well as purchase amount and taxes collected. Then, on January 1, 2016, new rules promulgated by the Alabama Department of Revenue required any out-of-state sellers doing more than $250,000 in sales to Alabama residents would be required to collect sales tax. This appears to be in contradiction to Quill Corp. v. North Dakota.
As of November 1, 2016, Amazon started collecting state sales tax by participating in Alabama's Simplified Use Tax Remittance Program, joining over 50 other retailers that had joined the program. Arizona On October 26, 2012, Amazon reached an agreement |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 18, "sc": 48, "ep": 18, "ec": 671} | 435 | Q4740876 | 18 | 48 | 18 | 671 | Amazon tax | Arizona | with the Arizona Department of Revenue to pay $53 million to settle unpaid sales taxes. Furthermore, effective February 1, 2013, Amazon agreed to begin collecting sales taxes for goods sold to Arizonans. Furthermore, on July 1, 2013, Amazon would also begin collecting sales tax on digital products or services, like books. Amazon only agreed to collect the 6.6% state sales tax, but there was no requirement to collect local sales taxes, which can bring total tax close to 10%. This was an agreement between Amazon and Arizona, which mainly centered on Amazon's tax obligations because it maintains warehouses in Arizona. |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 18, "sc": 671, "ep": 22, "ec": 474} | 435 | Q4740876 | 18 | 671 | 22 | 474 | Amazon tax | Arizona & Arkansas | Arizona does not have a state law forcing other online retailers to collect sales tax if they do not have a physical nexus in Arizona. Arkansas In 2011, Arkansas passed a bill requiring Amazon to collect sales tax. The bill took advantage of Amazon's use of affiliates based in Arkansas to establish the necessary physical nexus. Amazon responded by terminating the contracts of its Arkansas-based affiliates effective July 24, 2011. As of March 1, 2017, Amazon will be charging Arkansas residents sales tax after legislation was being moved to collect sales taxes from online retailers. Whether Amazon collects local |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 22, "sc": 474, "ep": 26, "ec": 353} | 435 | Q4740876 | 22 | 474 | 26 | 353 | Amazon tax | Arkansas & California | sales taxes is unclear. Arkansas is currently considering two bills that would require online retailers to collect sales tax (SB 140) or notify Arkansas residents that they owe sales taxes to the Arkansas government (HB 1388).
In April 2017, Amazon began collecting sales tax in the state. California In 2009, California representative Nancy Skinner pushed legislation to tax online sales that was approved as part of the state budget. Gov. Arnold Schwarzenegger vetoed the legislation. On January 19, 2011 Skinner introduced similar legislation in the form of AB153 that later became law. The bill required out-of-state online sellers with affiliates in |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 26, "sc": 353, "ep": 26, "ec": 968} | 435 | Q4740876 | 26 | 353 | 26 | 968 | Amazon tax | California | California to collect sales tax on purchases made by state residents. The affiliate provision was included to ensure that only sellers with a California nexus are taxed, as required by federal law. "This legislation will close the current loophole in tax law that has allowed out-of-state companies to avoid collecting California sales and use tax," stated Skinner. Skinner estimated that AB153 could produce between $250 million and $500 million per year in new revenue. She and other supporters of the bill believe that the election of Jerry Brown to the governorship and support from retailers such as Barnes & |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 26, "sc": 968, "ep": 26, "ec": 1627} | 435 | Q4740876 | 26 | 968 | 26 | 1,627 | Amazon tax | California | Noble will help the measure become law.
In 2011, Amazon threatened to terminate roughly 10,000 of its affiliates located in California if legislation pending in the state legislature to deem such affiliates as constituting a nexus that requires the collection of sales tax is passed. California affiliates would no longer receive commissions on referrals to Amazon. As of March 2011, four bills are pending in the state legislature that would define the use of associates located in California-* for sales referrals as activity subject to taxation by California. In a letter addressed to California's Board of Equalization, the agency responsible for |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 26, "sc": 1627, "ep": 26, "ec": 2329} | 435 | Q4740876 | 26 | 1,627 | 26 | 2,329 | Amazon tax | California | collecting sales taxes, Amazon called such legislation "unconstitutional" and said it would terminate its California affiliates if passed. "If any of these new tax collection schemes were adopted, Amazon would be compelled to end its advertising relationships with well over 10,000 California-based participants in the Amazon 'Associates Program,'" wrote Paul Misener, Amazon's Vice President for Global Public Policy.
Responding to Amazon, Nancy Skinner said, "This is really about e-fairness. It's really to be fair and show our California Businesses that we're not hanging them out to dry." According to the American Independent Business Alliance, the corporation has operations in at least |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 26, "sc": 2329, "ep": 26, "ec": 3048} | 435 | Q4740876 | 26 | 2,329 | 26 | 3,048 | Amazon tax | California | seven California cities and should be forced to collect sales tax regardless of its threats.
In July 2011, Amazon made good on its promises to terminate California affiliates. According to the Performance Marketing Association, there were 25,000 Amazon affiliates based in California. However, on Amazon's website, under "United States Subsidiaries," listed are four California locations for A2Z Development Center Inc. - "an innovative customer-centric software development company" - including in San Francisco and Cupertino, where the Kindle was designed; a search engine company called A9.com in Palo Alto; and, in San Francisco, Alexa Internet, another Amazon search company.
Due to its opposition |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 26, "sc": 3048, "ep": 30, "ec": 217} | 435 | Q4740876 | 26 | 3,048 | 30 | 217 | Amazon tax | California & Compromise with Amazon.com | to rules that would require the company to collect sales tax, Amazon.com is facing a boycott from a coalition of California non-profits. One of the groups behind the boycott, Think Before You Click CA, says improved sales tax enforcement will bring in $200 million per year in additional revenue and encourage people to shop at local traditional retailers instead of online. Compromise with Amazon.com In response to resistance from Amazon.com, other online retailers, and anti-tax groups, the State of California agreed to a delay of one year before requiring online retailers to begin collecting sales tax on sales to |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 30, "sc": 217, "ep": 34, "ec": 160} | 435 | Q4740876 | 30 | 217 | 34 | 160 | Amazon tax | Compromise with Amazon.com & Colorado | California addresses. In return for the one-year delay, Amazon.com says it will create 10,000 full-time jobs, 25,000 seasonal jobs, invest $500 million in various facilities in California over the next few years, and begin remitting sales taxes on orders shipped to California. California began collecting sales taxes on September 15, 2012 and the rate will depend upon where the buyer is located. However, this requirement may not apply to third-party sellers on Amazon. Colorado In response to HB 10-1193 passed in 2010, Amazon terminated its relationship with all affiliates located in Colorado. The bill originally sought to tax sales to |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 34, "sc": 160, "ep": 34, "ec": 804} | 435 | Q4740876 | 34 | 160 | 34 | 804 | Amazon tax | Colorado | Colorado residents by online retailers with Colorado affiliates. The bill was amended to remove all reference to affiliates in order to discourage Amazon from cutting ties with them. The final bill required large online retailers to either remit tax on sales to Colorado residents or provide information on Colorado customers to the state. In spite of this move Amazon still decided to terminate its Colorado affiliates.
Amazon began collecting sales tax in Colorado on February 1, 2016. On February 23, 2016, the Federal 10th Circuit Court of Appeals court upheld the law against a legal challenge by the Direct Marketing Association. |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 34, "sc": 804, "ep": 38, "ec": 330} | 435 | Q4740876 | 34 | 804 | 38 | 330 | Amazon tax | Colorado & Connecticut | Ruling Judge Neil M. Gorsuch contended that overturning the law would create a statewide "tax shelter" for online retailers. Following the ruling, policy experts predicted that the decision could lead to a unified push for national internet sales taxes. It is unclear whether or not Amazon collects local taxes. Connecticut In May 2011, Connecticut Gov. Dannel P. Malloy signed legislation that requires online retailers to collect sales tax if they have affiliates in the state. The legislation aims to raise $9.4 million. Amazon said Connecticut’s legislation violates Quill Corporation v. North Dakota and immediately moved to terminate its affiliate |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 38, "sc": 330, "ep": 38, "ec": 986} | 435 | Q4740876 | 38 | 330 | 38 | 986 | Amazon tax | Connecticut | relationships in Connecticut. Amazon accused traditional retailers such as Wal-Mart of being behind Connecticut's new law.
“We opposed this new tax law because it is unconstitutional and counterproductive. It was supported by big-box retailers, most of which are based outside Connecticut, that seek to harm the affiliate advertising programs of their competitors. Similar legislation in other states has led to job and income losses, and little, if any, new tax revenue," Amazon said in a letter to its affiliates.
Amazon has agreed to collect state sales tax of 6.35% in CT starting November 1, 2013. Amazon has also agreed to invest $50 |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 38, "sc": 986, "ep": 46, "ec": 442} | 435 | Q4740876 | 38 | 986 | 46 | 442 | Amazon tax | Connecticut & District of Columbia & Florida | million in Connecticut and to create hundreds of new full-time jobs in the state. District of Columbia Amazon began collecting DC's 5.75% sales tax on October 1, 2016. Florida In a 2012 editorial supporting tax equity, the Florida St. Petersburg Times wrote, "As long as Internet-only sellers such as Amazon.com can get away with not collecting state sales tax and effectively sell their products for at least 6 percent less, Florida merchants pay the price. It's past time for lawmakers to work toward a level playing field."
In May 2014, Amazon started collecting sales tax in Florida after starting plans to |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 46, "sc": 442, "ep": 54, "ec": 115} | 435 | Q4740876 | 46 | 442 | 54 | 115 | Amazon tax | Florida & Georgia & Hawaii | build two warehouses in the state. Amazon agreed to collect the state sales tax of 6%, but there was no mention of collecting local sales taxes Georgia Georgia had passed a law that became effective in January 2012 expanding the definition of what constituted a physical presence in the state in hopes that it would force online retailers to begin collecting sales taxes. However, Amazon did not collect sales taxes until Amazon agreed to start collecting Georgia sales tax on September 1, 2013. Hawaii In January 2017, Hawaii state lawmakers were considering legislation requiring Amazon and other online retailers to |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 54, "sc": 115, "ep": 62, "ec": 410} | 435 | Q4740876 | 54 | 115 | 62 | 410 | Amazon tax | Hawaii & Idaho & Illinois | collect sales tax. Amazon began to collect a 4% state sales tax, beginning April 1, 2017. Idaho Amazon began collecting Idaho's 6% sales tax from customers who reside in Idaho beginning Saturday, April 1, 2017. Illinois Illinois passed legislation to tax online sales made to consumers located in the state. In March 2011 Gov. Pat Quinn signed the "Main Street Fairness Act," which targets online retailers with Illinois affiliates. Quinn said the act would help create fair competition and generate more revenue for the state. Illinois estimates that it loses $153 million in sales taxes every year because out-of-state retailers |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 62, "sc": 410, "ep": 62, "ec": 1066} | 435 | Q4740876 | 62 | 410 | 62 | 1,066 | Amazon tax | Illinois | do not remit sales tax on purchases made by Illinois residents. Some online retailers have responded to this legislation and similar efforts in other states by threatening income tax revenues collected from their online affiliates. Amazon, along with Overstock.com, has threatened to terminate affiliates in states that demand that sales tax be collected by online retailers, including Illinois. Wal-Mart responded by inviting online businesses based in Illinois to join its affiliate network.
The Illinois Policy Institute has said that the law has been "all pain and no gain." While it was "sold as a significant revenue raiser and a step toward |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 62, "sc": 1066, "ep": 62, "ec": 1714} | 435 | Q4740876 | 62 | 1,066 | 62 | 1,714 | Amazon tax | Illinois | improved tax fairness, it is accomplishing little more than pushing online entrepreneurs out of state."
The law was declared unconstitutional in October 2013 by the Illinois Supreme Court because it applied only to online businesses. Illinois subsequently passed similar legislation which applied to "catalog, mail-order and similar retailers along with online sellers... if they have sales of $10,000 or more in the prior year." Although the law went into effect January 1, 2015, retailers were given an additional month to comply with the legislation. Online retailers are required to collect the 6.25% state sales tax, but do not have |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 62, "sc": 1714, "ep": 66, "ec": 341} | 435 | Q4740876 | 62 | 1,714 | 66 | 341 | Amazon tax | Illinois & Indiana | to collect local sales taxes in addition to the state rate.
Amazon announced in October that it plans to build several facilities in Illinois by 2017, including the first this year, which eventually would have required it to collect the state's use tax. Indiana Indianapolis based Simon Property Group sued the state in 2011 to force it to collect sales tax from Amazon in an attempt to level the playing field. In a settlement deal brokered by Gov. Mitch Daniels in January 2012, Amazon agreed to collect sales tax from Indiana residents beginning January 1, 2014. Amazon owns four distribution centers |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 66, "sc": 341, "ep": 74, "ec": 306} | 435 | Q4740876 | 66 | 341 | 74 | 306 | Amazon tax | Indiana & Iowa & Kansas | in Indiana, which satisfies the physical requirement. Iowa On January 1, 2017, Amazon began collecting 6% sales tax in Iowa. As Amazon has no physical presence in Iowa, it is not compelled by law to collect state sales tax. Amazon will not collect the local option portion of the sales tax. Kansas Amazon has collected sales tax in Kansas since at least 2005 even though it opened up a distribution center back in 1999, which satisfies the physical presence requirement that often forces retailers to collect sales taxes. Proposed Senate Bill 111 would require online retailers to notify Kansas residents |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 74, "sc": 306, "ep": 78, "ec": 511} | 435 | Q4740876 | 74 | 306 | 78 | 511 | Amazon tax | Kansas & Kentucky | of their sales tax liabilities if the retailer does not collect sales taxes on the transaction. Kentucky Amazon has collected sales tax in Kentucky since 2005 according to the Tax Justice Blog, but Amazon has maintained a distribution center in Kentucky since at least 1999. Kentucky does not have a law requiring sales tax collection for companies that do not have a physical presence in the state.
In a 2011 editorial The State (A South Carolina paper) criticized the Kentucky incentives given to Amazon to build a distribution center in Lexington. They wrote, with respect to the South Carolina deal, that |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 78, "sc": 511, "ep": 82, "ec": 46} | 435 | Q4740876 | 78 | 511 | 82 | 46 | Amazon tax | Kentucky & Louisiana | that deal with Amazon created "...yet another exemption in our Swiss-cheese tax code, and surrender[ed] what little leverage we have to collect taxes on the fastest-growing segment of the retail sector — from which we derive the largest share of the revenue that runs state government. It’s only a small step from giving Amazon a five-year exemption from collecting the sales taxes from S.C. residents to giving that same break to Walmart, Target and all the other businesses that offer online shopping — as one Senate amendment actually proposed to do." Louisiana As of January 1, 2017, Amazon began collecting |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 82, "sc": 46, "ep": 90, "ec": 165} | 435 | Q4740876 | 82 | 46 | 90 | 165 | Amazon tax | Louisiana & Maine & Maryland | sales tax in Louisiana. Louisiana citizens, whose state has one of the highest average combined sales tax rate in the nation, now pay, on average, 9% in state and local sales and use tax for Amazon purchases.
Act 22, passed in on March 14, 2016 requires online retailers to collect sales taxes on online purchases. Maine On April 1, 2017, Amazon started collecting 5.5% sales tax in Maine following pressure from State officials. Maryland On October 1, 2014, Amazon started collecting sales tax in Maryland ahead of a planned opening of a new distribution center in Southeast Baltimore. Maryland does not |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 90, "sc": 165, "ep": 102, "ec": 13} | 435 | Q4740876 | 90 | 165 | 102 | 13 | Amazon tax | Maryland & Massachusetts & Michigan & Minnesota | currently require online retailers without a physical presence in the state to collect sales taxes. Massachusetts On November 1, 2013, Amazon began collecting the states' 6.25% sales tax for Massachusetts residents. The collection only applies to purchases made on Amazon and not to third-party sellers through Amazon. Amazon is now collecting sales taxes primarily because it now has a physical presence in Massachusetts. Michigan On October 1, 2015, Amazon started collecting sales tax in Michigan in accordance with a state law compelling online retailers to do so if they have a physical presence in the state. Minnesota On October 1, |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 102, "sc": 13, "ep": 106, "ec": 362} | 435 | Q4740876 | 102 | 13 | 106 | 362 | Amazon tax | Minnesota & Mississippi | 2014, Amazon started collecting sales tax in Minnesota. There is no state law compelling it to collect taxes. This decision came ahead of Amazon's decision to open up a distribution center in Shakopee that is opened in early 2017. Mississippi On January 12, 2017, Mississippi's chief tax collector filed to require any company doing more than $250,000 of sales in Mississippi each year to collect the state's 7% sales tax. Amazon has already begun collecting sales tax as of February 1, 2017. Furthermore, at least 3 bills have been introduced into the state legislature to require remote retailers to pay |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 106, "sc": 362, "ep": 110, "ec": 463} | 435 | Q4740876 | 106 | 362 | 110 | 463 | Amazon tax | Mississippi & Missouri | sales tax. Mississippi will allow the internet tax bill passed by the house committee on February 1, 2017, to die in committee. Lt. Gov. Tate Reeves called the bill unconstitutional. Missouri Two legislators in Missouri have proposed joining the Streamlined Sales Tax Project to ensure that the state collects sales tax on goods shipped from online retailers located out-of-state. Currently Missourians are required to remit use tax for purchases made online but the state government has no practical method to force compliance. Legislative staff report that taxing online sales should significantly increase revenue. Rep. Margo McNeil cited a University |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 110, "sc": 463, "ep": 110, "ec": 1021} | 435 | Q4740876 | 110 | 463 | 110 | 1,021 | Amazon tax | Missouri | of Tennessee study saying that Missouri stands to lose $187 million in 2011 by not taxing online sales. McNeil also said the streamlined sales tax is a good way to end the unfair advantages enjoyed by online retailers over traditional businesses. "The tax is a step in trying to even the playing field because right now we have a lot of people who are going in and using the stores as a showroom and then going home and buying on the Internet ...," McNeil said.
On February 1, 2017, Amazon began collecting the state portion of the sales tax rate in |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 110, "sc": 1021, "ep": 118, "ec": 189} | 435 | Q4740876 | 110 | 1,021 | 118 | 189 | Amazon tax | Missouri & Nebraska & Nevada | Missouri that is 4.225 percent, but does not collect city and county portions of the sales tax rate that is charged on local purchases. Nebraska Amazon began collecting sales tax in Nebraska on January 1, 2017. Nebraska does not currently have a law requiring online retailers to collect sales taxes if they do not have a physical presence in the state. The sales tax in Nebraska is 6%. Nevada Legislation that would have required Amazon to collect sales tax on purchases shipped to Nevada failed in committee in the state legislature in May 2011. The legislation was proposed by the |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 118, "sc": 189, "ep": 122, "ec": 36} | 435 | Q4740876 | 118 | 189 | 122 | 36 | Amazon tax | Nevada & New Jersey | Retail Association of Nevada and was expected to generate $16 million annually in additional sales tax collections. Concerns about whether such a move might prompt Amazon.com to close its distribution center in the state were partially responsible for derailing this legislation. However, in April 2012, an agreement was reached that would require Amazon to collect sales tax from Nevada customers beginning on January 1, 2014. The agreement would include collecting state and local sales taxes. Nevada does not require other online retailers without a physical presence in Nevada to collect sales taxes. New Jersey Amazon began collecting sales tax in |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 122, "sc": 36, "ep": 126, "ec": 351} | 435 | Q4740876 | 122 | 36 | 126 | 351 | Amazon tax | New Jersey & New Mexico | New Jersey on July 1, 2013. This was a result of opening up warehouses in New Jersey. New Jersey has not passed a law that would require online retailers without a physical presence to collect sales taxes. New Mexico Effective April 1, 2017, Amazon began collecting sales taxes in New Mexico. New Mexico's Revenue Department says that just over 5 percent sales tax will be collected with some going to the state's general fund and some going to the cities where the product was purchased. This 5 percent is much less than the average combined state and local sales tax |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 126, "sc": 351, "ep": 130, "ec": 443} | 435 | Q4740876 | 126 | 351 | 130 | 443 | Amazon tax | New Mexico & New York | of 7.51%.
Several bills are currently under consideration to reform New Mexico's tax laws and force online retailers to collect sales taxes. New York In 2008, New York passed a law that would force online retailers to collect sales taxes on shipments to state residents. Shortly after the law was signed, Amazon filed a complaint in the New York Supreme Court objecting to the law. The complaint wasn't based on whether in-state customers should pay tax, but upon the long-standing practice of it being the responsibility of the customer to report the sales tax (known as use tax in this case) |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 130, "sc": 443, "ep": 130, "ec": 1049} | 435 | Q4740876 | 130 | 443 | 130 | 1,049 | Amazon tax | New York | and not that of the out-of-state businesses. The lawsuit was tossed out of court in January 2009, when New York State Supreme Court Justice Eileen Bransten stated "there is no basis upon which Amazon can prevail."
As of 2011 Overstock.com is suing New York state to prevent being required to collect sales taxes on goods shipped to New York residents. In order to comply with the physical presence requirement of Quill Corp. v. North Dakota the law targets out-of-state retailers who make use of New York-based affiliates. Overstock.com argues that the use of affiliates is not enough to meet the |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 130, "sc": 1049, "ep": 138, "ec": 33} | 435 | Q4740876 | 130 | 1,049 | 138 | 33 | Amazon tax | New York & North Carolina & North Dakota | physical presence test and that the law thus violates the Commerce Clause. In addition to filing suit, Overstock.com has terminated its 3,400 affiliates in New York.
In early 2017, Governor Cuomo proposed that sales tax collection be applied to Amazon's "Marketplace" operations. In April 2017, Amazon began collecting sales tax in the state. North Carolina Due to former state laws, Amazon did not allow North Carolina residents to participate in the Amazon Affiliates program, however this is no longer the case.
Starting February 1, 2014, Amazon began collecting NC state sales tax on orders. North Dakota Amazon has collected sales tax in |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 138, "sc": 33, "ep": 142, "ec": 343} | 435 | Q4740876 | 138 | 33 | 142 | 343 | Amazon tax | North Dakota & Ohio | North Dakota since at least 2001 because they operated a fulfillment center in Grand Forks at that time until 2005. Even after closing the fulfillment center, they still collect sales tax even though North Dakota still has not passed any Amazon tax laws. Ohio A study released by the University of Cincinnati in October 2011 determined that Ohio's state government could increase tax revenue by at least $200 million per year if Congress were to require online retailers to collect and remit sales taxes. Ohio consumers who make online purchases are already required to self-report and pay sales tax but |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 142, "sc": 343, "ep": 144, "ec": 9} | 435 | Q4740876 | 142 | 343 | 144 | 9 | Amazon tax | Ohio & Oklahoma | compliance is rare. According to the study, even though more than 60 percent of households in the state made at least one purchase from an online retailer in 2010 less than 1 percent of Ohio state income tax returns included tax payments for such purchases.
On June 1, 2015, Amazon began collecting sales tax in the State of Ohio due to the new data centers that are being built at the Columbus, Ohio area. This satisfies the requirement of a physical presence of Amazon to begin collecting sales tax in the state due to the affiliate owned by Amazon. Oklahoma |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 146, "sc": 0, "ep": 150, "ec": 235} | 435 | Q4740876 | 146 | 0 | 150 | 235 | Amazon tax | Oklahoma & Pennsylvania | Oklahoma Governor Mary Fallin announced in February 2017 that on March 1, Amazon would begin collecting sales taxes on online purchases. This followed the passage by the state legislature of the Oklahoma Retail Protection Act, introduced by Representative Chad Caldwell. Under the Act, affected retailers are responsible for either collecting and remitting state and local sales tax or notifying their customers of their tax obligations. Pennsylvania The Pennsylvania Department of Revenue released a sales tax bulletin on December 1, 2011 outlining the Commonwealth's interpretation of the Tax Reform Code of 1971 (TRC). The bulletin focuses on the Commonwealth's definition of a nexus |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 150, "sc": 235, "ep": 150, "ec": 883} | 435 | Q4740876 | 150 | 235 | 150 | 883 | Amazon tax | Pennsylvania | for the purposes of collecting sales tax, and points out that the TRC defines a business as "maintaining a place of business in this Commonwealth" if that business engages in an activity within the Commonwealth "either directly or through a subsidiary, representative, or agent, in connection with the lease, sale or delivery of tangible personal property."
While issuing the sales tax bulletin, Revenue Secretary Dan Meuser said that the Commonwealth would lose an estimated $380 million in 2011 due to the non-collection of online sales taxes. At issue is the presence of four Amazon Fulfillment Centers located in Pennsylvania. Early in |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 150, "sc": 883, "ep": 150, "ec": 1551} | 435 | Q4740876 | 150 | 883 | 150 | 1,551 | Amazon tax | Pennsylvania | December 2011, Meuser said that if out-of-state sellers who haven’t previously collected state sales tax register and start collecting the taxes by February 1, 2012, then the Commonwealth would not seek payments of back taxes. After this deadline, Meuser said the Commonwealth would take enforcement action seeking back taxes. On January 27, 2012, Meuser said that the new tax collection policy was being granted a one time extension until September 1, 2012 because the original "compliance deadline [was] impractical from operational and technical standpoints." Amazon began collecting sales tax in the state beginning on that September 1 deadline. Currently, Amazon |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 150, "sc": 1551, "ep": 158, "ec": 200} | 435 | Q4740876 | 150 | 1,551 | 158 | 200 | Amazon tax | Pennsylvania & Rhode Island & South Carolina | just collects Pennsylvania's 6% sales tax, but does not collect any local sales taxes. Rhode Island On February 1, 2017, Amazon began voluntarily collecting Rhode Island's 7% sales tax. Back in 2009, Rhode Island had passed a law which would have forced Amazon to collect sales taxes if it had "affiliates" in the state. As a result, Amazon cut ties with its affiliates in Rhode Island. South Carolina Amazon had agreed to open a distribution center near Columbia, South Carolina that would employ 1,200 people in exchange for a five-year exemption from collection of sales taxes from shoppers in South |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 158, "sc": 200, "ep": 158, "ec": 826} | 435 | Q4740876 | 158 | 200 | 158 | 826 | Amazon tax | South Carolina | Carolina. The state House of Representatives rejected the deal in April 2011 and Amazon cancelled plans for its distribution center. Amazon resumed negotiations and offered 2,000 jobs in exchange for a sales tax exemption and other incentives. Under a compromise approved by the South Carolina state legislature in May 2011, Amazon agreed to notify South Carolina customers by email that sales tax was owed on their purchases but shoppers would still be responsible for paying the tax by themselves. Governor Nikki Haley says she plans to allow the bill to become law without signing it.
In a statement made after the |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 158, "sc": 826, "ep": 158, "ec": 1436} | 435 | Q4740876 | 158 | 826 | 158 | 1,436 | Amazon tax | South Carolina | deal for Amazon passed the state House the Alliance for Main Street Fairness said, “Today’s vote in the South Carolina House of Representatives is just one step in the process, yet it’s unfortunate that the majority of the House favors special deals for one prospective retailer at the expense of our state’s existing employers and their 375,000 employees. The vote is particularly disappointing in light of dubious, last minute promises that certainly appear to have influenced some legislators to switch their vote. We’ll rally our troops and voice our concerns to the Senate where we hope they will come to |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 158, "sc": 1436, "ep": 158, "ec": 2095} | 435 | Q4740876 | 158 | 1,436 | 158 | 2,095 | Amazon tax | South Carolina | a more fair and rational decision. The case against this special deal continues to grow on a daily basis."
Main Street expressed strong disapproval of the South Carolina Senate's approval of this arrangement. In a press release Main Street said, “Nobody complained when Amazon was given free land, property tax cuts, job tax credits and a repeal of the limits on weekend sales. But in the end, this special exemption only passed after backroom deals and last-minute promises were made by Amazon officials – something which should disappoint everyone interested in transparency and good government."
South Carolina has passed legislation that |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 158, "sc": 2095, "ep": 158, "ec": 2694} | 435 | Q4740876 | 158 | 2,095 | 158 | 2,694 | Amazon tax | South Carolina | required Amazon and other internet retailers to start collecting sales tax in 2016. Prior to 2016, Amazon was not required to collect sales tax on purchases made by South Carolina residents. However, the company was responsible for notifying South Carolina residents via e-mail that they faced liability for sales tax and residents were still required to report the value of all purchases made on Amazon in the previous year and pay the appropriate sales tax on their South Carolina tax return . As of January 1, 2016, the tax legislation has expired, meaning that Amazon is now required to collect |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 158, "sc": 2694, "ep": 166, "ec": 319} | 435 | Q4740876 | 158 | 2,694 | 166 | 319 | Amazon tax | South Carolina & South Dakota & Tennessee | sales tax at the point of sale from South Carolina residents. South Dakota On February 1, 2017, Amazon agreed to being collecting sales tax in South Dakota. This followed legislation passed in 2016 requiring retailers to remit sales tax even if they did not have a physical presence in the state. Tennessee Amazon attempted to avoid being required to collect Tennessee sales tax during negotiations with economic development officials to build two warehouses outside of Chattanooga. Amazon argues that its warehouses are not directly affiliated with the company and thus do not create a nexus that would require the collection |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 166, "sc": 319, "ep": 166, "ec": 994} | 435 | Q4740876 | 166 | 319 | 166 | 994 | Amazon tax | Tennessee | of sales taxes. Tennessee revenue officials will not reveal any specific information on a deal with Amazon as they claim doing so would violate state confidentiality laws.
A legal opinion by the state attorney general affirmed the constitutionality of a proposed bill in the state legislature that would require Amazon to collect sales tax on goods it ships to Tennessee residents. The opinion also stated that Amazon's construction of distribution centers in the state constitutes a physical nexus.
According to study done by the University of Tennessee's Center for Business and Economic Research, the Tennessee state government and local governments will |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 166, "sc": 994, "ep": 170, "ec": 308} | 435 | Q4740876 | 166 | 994 | 170 | 308 | Amazon tax | Tennessee & Texas | lose about $410 million in tax revenue in 2011 due to online sales.
On January 1, 2014, Amazon began collecting sales tax on purchases in Tennessee, after a two-year delay from when Governor Haslam signed the online sales tax bill in 2012. Amazon collects both state and local sales tax. Texas In 2010, Texas sent a demand letter for $269 million in sales taxes that the state argues should have been collected and remitted for sales to Texas customers. This dollar amount covers uncollected taxes from December 2005 to December 2009 and also includes penalties and interest. Texas authorities began an |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 170, "sc": 308, "ep": 170, "ec": 950} | 435 | Q4740876 | 170 | 308 | 170 | 950 | Amazon tax | Texas | investigation of Amazon's tax status after a May 2008 report by The Dallas Morning News questioned why Amazon does not collect sales tax from Texas customers despite maintaining a distribution center in Irving near the Dallas/Fort Worth International Airport. Amazon argues that this distribution center, owned by Amazon.com KYDC LLC, located at the same address as Amazon's corporate headquarters in Seattle, is a legally separate entity and thus does not establish a physical presence in Texas that would require Amazon to collect sales taxes. Amazon has decided to close the Irving distribution center in order to avoid future attempts by |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 170, "sc": 950, "ep": 170, "ec": 1540} | 435 | Q4740876 | 170 | 950 | 170 | 1,540 | Amazon tax | Texas | Texas to force the collection of sales taxes.
Texas Comptroller Susan Combs faced skeptical questions and criticism from members of the Texas Senate Finance Committee February 16, 2011 over her attempts to collect back sales tax from Amazon.com. Combs replied by saying that all businesses must obey the law "It is our belief that this is a very, very clear issue about nexus. As I say, this started probably because of catalog sales 47 years ago in 1963," said Combs. Combs also cited a Texas law to back up her argument that Amazon is required to collect sales taxes: "A retailer |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 170, "sc": 1540, "ep": 170, "ec": 2152} | 435 | Q4740876 | 170 | 1,540 | 170 | 2,152 | Amazon tax | Texas | is engaged in business in this state if the retailer: 1.) maintains, occupies, or uses in this state permanently, temporarily, directly, indirectly or through a subsidiary or agent, however named, an office, place of distribution, sales or sample room or place, warehouse, storage place, or any other place of business.” The Dallas Morning News published an editorial supporting Combs' efforts to collect sales tax from Amazon.com on 17 February 2011. The paper wrote, "It defies logic that a book bought online can elude sales tax while the same book bought in a bookstore can’t. A sales transaction is a sales |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 170, "sc": 2152, "ep": 170, "ec": 2760} | 435 | Q4740876 | 170 | 2,152 | 170 | 2,760 | Amazon tax | Texas | transaction, and if one is taxed, why shouldn’t the other be taxed as well?"
In March 2010, State Rep. Linda Harper-Brown filed House Bill 2719. House Bill 2719 would allow Amazon to avoid Texas sales tax by amending the state tax code to exempt companies or individuals from being classified as retailers or being ordered to provide state agencies with information on purchases made in Texas, if they make use of "only a fulfillment center...or computer server." House Bill 2719 stands in sharp contrast to House Bill 2403, introduced by Rep. John Otto. House Bill 2403 would close loopholes in the |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 170, "sc": 2760, "ep": 170, "ec": 3338} | 435 | Q4740876 | 170 | 2,760 | 170 | 3,338 | Amazon tax | Texas | Texas tax code that support Amazon's claim of being exempt from collecting sales tax.
Legislation pushed by Rep. John Otto to require Amazon and other online retailers with a physical nexus in the state of Texas to collect and remit sales tax became law in 2011. The legislation deems any company with a store, distribution center, or other place of business in Texas as having a physical nexus there for the purpose of collecting sales tax. Otto said that Amazon contended that they did not need to collect the state sales tax because the company did not have a store |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 170, "sc": 3338, "ep": 174, "ec": 140} | 435 | Q4740876 | 170 | 3,338 | 174 | 140 | Amazon tax | Texas & Utah | front in the state and that a subsidiary owned their distribution center in Irving, Texas.
In April 2012, Amazon agreed to create 2,500 jobs and invest $200 million in new distribution centers in Texas if the state forgave $269 million in back sales taxes. Under the agreement, Amazon began collecting sales taxes from Texas customers beginning July 1, 2012. Under the agreement, Amazon collects the state sales tax of 6.25%, but likely not local sales tax. Utah Under Utah state law, internet retailers are only required to collect sales tax for online sales if they have a physical presence and Amazon |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 174, "sc": 140, "ep": 178, "ec": 233} | 435 | Q4740876 | 174 | 140 | 178 | 233 | Amazon tax | Utah & Vermont | does not have a physical presence in Utah. However, on December 7, 2016, Gov. Gary Herbert announced that his 2017 tax plan includes a deal with Amazon to start collecting sales tax on Utah purchases. Amazon began collecting sales tax on January 1, 2017. The details of the deal between the state and Amazon, however, remain confidential. Vermont As of February 1, 2017, Amazon began collecting Vermont's 6% state sales tax, ahead of a Vermont statute about internet sales tax due to go into effect in July 2017. Online retailers will not be required to collect the 1% local sales |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 178, "sc": 233, "ep": 182, "ec": 593} | 435 | Q4740876 | 178 | 233 | 182 | 593 | Amazon tax | Vermont & Virginia | tax that many Vermont towns impose. Virginia As of January 2012, Virginia state senator Frank Wagner has introduced legislation that would require companies with a distribution center, warehouse, fulfillment center, office, or other such location in the Commonwealth of Virginia to collect and remit sales tax. Amazon has announced its intent to build two distribution centers in Richmond. This legislation is supported by the Alliance for Main Street Fairness. This legislation was passed in early 2013 with an effective date of September 1, 2013. The only retailers to be affected by this bill, since it only clarifies what qualifies as |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 182, "sc": 593, "ep": 190, "ec": 15} | 435 | Q4740876 | 182 | 593 | 190 | 15 | Amazon tax | Virginia & West Virginia & Washington | a physical nexus, are Amazon and backcountry.com.
On January 22, 2012, Gov. Robert F. McDonnell’s office announced that an agreement that Amazon.com would begin collecting state sales tax had been reached with Amazon.com and members of the General Assembly. The announcement notes that Amazon.com began collecting and remitting Virginia sales tax on September 1, 2013. West Virginia Starting on October 1, 2013, Amazon began collecting sales tax in West Virginia. This was after West Virginia passed a law requiring out-of-state retailers to apply sales tax if they or a subsidiary have a physical presence in the state. Washington In 2008, Amazon |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 190, "sc": 15, "ep": 194, "ec": 182} | 435 | Q4740876 | 190 | 15 | 194 | 182 | Amazon tax | Washington & Wisconsin | began collecting sales tax in Washington, their home state, after a state law was passed requiring in-state online retailers to collect sales tax. On January 1, 2018, Amazon began enforcing and collecting tax on third-party merchant sales to Washington state customers, as required by a new state law. Washington was the first to have this policy enforced, with plans to bring merchant order taxes to other states in the future. Wisconsin Amazon began collecting sales taxes in Wisconsin on November 1, 2013, about a year before its Kenosha distribution center was set to open.
Amazon will only be collecting the |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 194, "sc": 182, "ep": 202, "ec": 153} | 435 | Q4740876 | 194 | 182 | 202 | 153 | Amazon tax | Wisconsin & Wyoming & Affiliates | 5% state sales tax, but not the local sales tax. Wisconsin has not passed an Amazon law, Amazon is collecting sales tax because of its distribution center in the state. Wyoming Starting March 1, 2017, Amazon voluntarily agreed to begin collecting sales tax in Wyoming. On March 1, 2017, Wyoming passed a bill requiring anyone that does more than 200 transactions or over $100,000 in sales in Wyoming to pay state sales tax. Affiliates Amazon in the past was often able to overcome threats from state governments by cutting ties with local partners or leaving the state in question. Amazon |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 202, "sc": 153, "ep": 206, "ec": 294} | 435 | Q4740876 | 202 | 153 | 206 | 294 | Amazon tax | Affiliates & Entity isolation | severed its relationships with affiliates in Colorado due to efforts by the state government to collect sales tax on internet purchases. Amazon has threatened similar action against affiliates in Illinois over the same issue. In February 2011, Amazon announced that it would be closing its Dallas, Texas distribution center over the sales-tax dispute Entity isolation Amazon has created subsidiaries that are treated separately for tax matters, a legal technique called "entity isolation". The subsidiary that developed the Kindle is in California, but because it doesn't sell the Kindle directly to customers, Amazon's legal position was that it wasn't required |
{"datasets_id": 435, "wiki_id": "Q4740876", "sp": 206, "sc": 294, "ep": 206, "ec": 535} | 435 | Q4740876 | 206 | 294 | 206 | 535 | Amazon tax | Entity isolation | to collect sales taxes in California. In the company's financial report for the quarter ending September 30, 2009, the company stated that the imposition of sales-tax collection by more states or Congress could "decrease our future sales." |
{"datasets_id": 436, "wiki_id": "Q4063994", "sp": 2, "sc": 0, "ep": 4, "ec": 588} | 436 | Q4063994 | 2 | 0 | 4 | 588 | Ambal | Ambal Ambal (Russian: Амбал) was a prince of Khanty and Tatars who lived in 16th and 17th centuries in the basin of Sylva River. In the 1623—1624 census book of Mikhail Kaysarov this territory was divided into two uluses, Karyevsky Ulus and Rozhin Ulus. According to A. A. Dmitriyev, a residence of Ambal was situated in Rozhin.
Ambal is mentioned in the biography of Russian Saint Tryphon of Vyatka, who settled at the banks of Lower Mulyanka River in 1570 and began preaching Christ to Khanty and Mansi. When Tryphon cut down the giant spruce, which was an object of worship among the |
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{"datasets_id": 436, "wiki_id": "Q4063994", "sp": 4, "sc": 588, "ep": 4, "ec": 1119} | 436 | Q4063994 | 4 | 588 | 4 | 1,119 | Ambal | pagans, Ambal said him, "I'm wondering, old man, how could you do it? Own fathers and we worshiped this tree as god; nobody could even think to destroy it. Even people of your faith didn't dare to touch it. Or you are stronger than our gods?". Tryphon answered, "God, whom I preach to you, He helped me in that deed astonished you, helped for your Salvation." Later, as it said in hagiography, Khanty, being astonished by the Tryphon's miracles, began to adopt Christianity. One of the newly converted was Prince Ambal's daughter. |
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{"datasets_id": 437, "wiki_id": "Q4740986", "sp": 2, "sc": 0, "ep": 4, "ec": 101} | 437 | Q4740986 | 2 | 0 | 4 | 101 | Ambalapuzha North | Ambalapuzha North Ambalapuzha North is a panchayat and part of Ambalapuzha. It is in Alappuzha district, Kerala, India. |
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{"datasets_id": 438, "wiki_id": "Q441239", "sp": 2, "sc": 0, "ep": 6, "ec": 572} | 438 | Q441239 | 2 | 0 | 6 | 572 | Amber Neben | Early life | Amber Neben Early life At the age of four Neben survived a bout of spinal meningitis, which left her in a coma for three days. Doctors told her parents that she was unlikely to survive, and that if she did, she would probably have endured brain damage and have lost her hearing. Neben played soccer and ran cross-country in junior high and high school. She attended the University of Nebraska on a track and cross-country scholarship. Stress fractures stopped her running and she became an undergraduate assistant coach in distance running. She took up cycling after graduating from college with |
{"datasets_id": 438, "wiki_id": "Q441239", "sp": 6, "sc": 572, "ep": 10, "ec": 218} | 438 | Q441239 | 6 | 572 | 10 | 218 | Amber Neben | Early life & Professional career | a Bachelor of Science degree in biology. She then obtained a master's degree in biology from the University of California, Irvine, having originally commenced studies for a PhD. Whilst she was at UC Irvine she scored a top 10 finish at the national collegiate cycling championships, which persuaded her to exit with her master's degree and focus on professional cycling. Professional career She concentrated first on mountain biking but her greatest success was on the road. She won the Rupert to Pomerelle stage of the 2001 Women's Challenge race with its long, steep climb to the finish, the fourth American |
{"datasets_id": 438, "wiki_id": "Q441239", "sp": 10, "sc": 218, "ep": 10, "ec": 771} | 438 | Q441239 | 10 | 218 | 10 | 771 | Amber Neben | Professional career | to win a stage at the Women's Challenge since it became a UCI event. She then concentrated on road cycling and was picked for the road world championship team in 2001 and 2002.
Neben raced again in 2004. She missed placing first by eight seconds in the time trial selection race for the Olympic Games. In spring 2005, she won the Tour de l'Aude in France. She won again in 2006. She was picked for the 2008 U.S. Olympic team and came 33rd in the road race event in Beijing. Later in 2008 she became the World TT Champion.
Neben made the |
{"datasets_id": 438, "wiki_id": "Q441239", "sp": 10, "sc": 771, "ep": 14, "ec": 453} | 438 | Q441239 | 10 | 771 | 14 | 453 | Amber Neben | Professional career & Doping suspension | 2012 U.S. Olympic team for the Women's road race, along with Kristin Armstrong, Shelley Olds and Evelyn Stevens. In the Women's time trial she finished 7th. Doping suspension Neben tested positive for the banned substance 19-Norandrosterone in 2003, after the Montreal World Cup race. The results were not confirmed until after the Tour du Montreal, which she won. Neben appealed to the Court of Arbitration for Sport [CAS] and accepted a provisional suspension from mid-July 2003. Neben said the positive test came from contaminated supplements. The North American CAS ruled in October 2003 that doping had occurred but that it |
{"datasets_id": 438, "wiki_id": "Q441239", "sp": 14, "sc": 453, "ep": 18, "ec": 163} | 438 | Q441239 | 14 | 453 | 18 | 163 | Amber Neben | Doping suspension & Personal life | was not intentional. Neben was suspended, in a split decision, for six months, starting from the provisional ban. She would have to be tested for drugs regularly for the following 18 months. Personal life She is married to Jason, an assistant professor of education at Concordia University Irvine. In 2007, she underwent a successful program of treatment for melanoma. |
{"datasets_id": 439, "wiki_id": "Q16197413", "sp": 2, "sc": 0, "ep": 8, "ec": 369} | 439 | Q16197413 | 2 | 0 | 8 | 369 | Amber Welty | Career | Amber Welty Amber Marie Cnossen (née Welty; born April 29, 1967) is an American former track and field athlete who competed in the high jump. She represented the United States at the 1992 Olympic Games in Barcelona. Career Welty was born in Twin Falls, Idaho, United States. She finished third at the NCAA Championships in 1987 with 1.86 m.
In June 1988, Welty won the NCAA title with a career best of 1.92 m. Two weeks later, she finished third at the US National Championships, clearing 1.89 m. In July, at the Olympic trials in Indianapolis, she was fifth with 1.90 m. In 1990, she |
{"datasets_id": 439, "wiki_id": "Q16197413", "sp": 8, "sc": 369, "ep": 8, "ec": 973} | 439 | Q16197413 | 8 | 369 | 8 | 973 | Amber Welty | Career | won her third NCAA medal, finishing second to Angie Bradburn, both clearing 1.89 m.
In 1992, at the US National Championships in New Orleans, incorporating the Olympic trials, Welty finished second with 1.89 m, to earn Olympic selection, providing she could attain the qualifying standard of 1.92 m. She achieved this a week later at a meet in Boise. At the Barcelona Olympics, she cleared 1.88 m in the qualifying round to finish 27th overall.
Welty also represented the US at the 1992 IAAF World Cup, held a month after the Olympics in Havana. There she cleared 1.75 m to finish sixth. |
{"datasets_id": 440, "wiki_id": "Q437455", "sp": 2, "sc": 0, "ep": 6, "ec": 513} | 440 | Q437455 | 2 | 0 | 6 | 513 | Ambra Angiolini | Television beginnings and music career | Ambra Angiolini Television beginnings and music career In 1992, at the age of 15, she took part in the second edition of Non è la RAI. She left the show in 1995 to host Generazione X in Italia 1. She also hosted the shows Super, Non dimenticate lo spazzolino da denti and Cominciamo bene estate during the subsequent years, as well as Stasera niente MTC in MTV Italy.
Her first album T'appartengo was released in 1994 and it was an instant success. The following year she recorded a Spanish version, Te pertenezco, which was a moderated hit reaching #21 on the |
{"datasets_id": 440, "wiki_id": "Q437455", "sp": 6, "sc": 513, "ep": 10, "ec": 90} | 440 | Q437455 | 6 | 513 | 10 | 90 | Ambra Angiolini | Television beginnings and music career & Acting career | Hot Latin Songs chart of Billboard. In February 1997 she was invited to take part in the Viña del Mar International Song Festival in Chile, where she aspicy and controversial performance with it is iconic today in the festival's history.
Her follow-up album, Angiolini (Angelitos in the Spanish-speaking markets), was released in 1996. Her third album Ritmo vitale was released in 1997 in Italy and a Spanish version entitled Ritmos vitales followed in 1998. Her last album InCanto was released in 1999 only in Italy. Acting career Angiolini won the Nastro d'Argento, the David di Donatello for Best Supporting Actress and |
{"datasets_id": 440, "wiki_id": "Q437455", "sp": 10, "sc": 90, "ep": 14, "ec": 326} | 440 | Q437455 | 10 | 90 | 14 | 326 | Ambra Angiolini | Acting career & Personal life | the Ciak d'oro alla rivelazione dell'anno for her role in Saturno contro (2007) directed by Ferzan Özpetek. Personal life Angiolini was born in Rome to Doriana and Alfredo. She lived in Brescia with the singer-songwriter Francesco Renga and they had two children, Jolanda (born in 2004) and Leonardo (born in 2006). The couple separated in 2015 and now she has a relationship with the former football player Massimiliano Allegri, coach of Juventus. |
{"datasets_id": 441, "wiki_id": "Q39074704", "sp": 2, "sc": 0, "ep": 10, "ec": 148} | 441 | Q39074704 | 2 | 0 | 10 | 148 | Ambulance (TV programme) | Reception & International versions | Ambulance (TV programme) Reception Michael Hogan, writing for The Daily Telegraph gave the second series 4 stars, saying "All human life was here. We witnessed birth, death and resurrection in the space of just two shifts. It sure beats Casualty". International versions Ambulance Australia screens on Network Ten in Australia.
The first series of Ambulance (אמבולנס), was aired on Reshet in Israel during 2018. |
{"datasets_id": 442, "wiki_id": "Q1346482", "sp": 2, "sc": 0, "ep": 10, "ec": 396} | 442 | Q1346482 | 2 | 0 | 10 | 396 | Ameerega hahneli | Taxonomy & Description | Ameerega hahneli Taxonomy Ameerega hahneli has been mixed with Ameerega picta, and also considered its synonym. It may represent several species; Ameerega altamazonica has already been split off from the former Ameerega hahneli. Description Males measure 17–19 mm (0.67–0.75 in) and females 19–22 mm (0.75–0.87 in) in snout–vent length. The back and limbs are finely granular and brown in colour, with or without black spots. The flanks are black and bordered above by a narrow, white or cream coloured dorsolateral line that extends from the tip of the snout to the groin. There is also a white or cream coloured labial stripe that does |
{"datasets_id": 442, "wiki_id": "Q1346482", "sp": 10, "sc": 396, "ep": 14, "ec": 353} | 442 | Q1346482 | 10 | 396 | 14 | 353 | Ameerega hahneli | Description & Reproduction | not extend onto the arm. The venter is blue with black reticulations. There are yellow-orange oval spots on the ventral surfaces of the arms, inner surfaces of the shanks, and in the groin. The iris is dark brown. Reproduction Males are territorial. The territorial call is a long series of short "peep" notes, whereas the courtship call is similar but consists of only three notes. Females lay 6-33 pigmented eggs on the leaf-litter. Eggs hatch after 4–16 days and are carried on the back of their father to a creek. The tadpoles recuire running water. Tadpoles are brown, with a |
{"datasets_id": 442, "wiki_id": "Q1346482", "sp": 14, "sc": 353, "ep": 18, "ec": 411} | 442 | Q1346482 | 14 | 353 | 18 | 411 | Ameerega hahneli | Reproduction & Habitat and conservation | depressed body, and long tail. They metamorphose after two months. Habitat and conservation Ameerega hahneli is a common frog, apart from the Guianas where it is uncommon. It occurs on the forest floor in the tropical rainforest. It is usually associated with fallen palm fronds, branches, and small gaps in the forest. They are active during the day and hide in low vegetation at night.
It can be threatened by habitat loss, but the total population is stable and the species is not threatened. |
{"datasets_id": 443, "wiki_id": "Q2842663", "sp": 2, "sc": 0, "ep": 10, "ec": 86} | 443 | Q2842663 | 2 | 0 | 10 | 86 | Amelia Kinkade | Pet psychic & Books | Amelia Kinkade Pet psychic Her credits include television appearances on The Other Half, The James Van Praagh Show, VH1's Where Are They Now, London Tonight, The View, Extra, and The Jenny Jones Show.
Her lectures, classes and book discussions have taken her to numerous places around the world, including South Africa, Thailand and the United Kingdom. In 2002, she was invited to Buckingham Palace to work with the household cavalry of Queen Elizabeth II and to “whisper” with the hunting horses of Prince Charles. Books Kinkade's first book, Straight From the Horse's Mouth - How to Talk to Animals and Get |
{"datasets_id": 443, "wiki_id": "Q2842663", "sp": 10, "sc": 86, "ep": 14, "ec": 353} | 443 | Q2842663 | 10 | 86 | 14 | 353 | Amelia Kinkade | Books & Dance | Answers was published by Crown Books in 2001. Her second book, The Language of Miracles - A Celebrated Psychic Teaches You to Talk to Animals was published by New World Library in 2006. Kinkade was also featured in Top 100 Psychics in America. Dance Kinkade graduated from Interlochen Arts Academy in Interlochen, Michigan with a major in modern dance.
After moving to Los Angeles, she undertook a career as a professional jazz dancer and choreographer. As a lead dancer, she performed with Smokey Robinson, Ray Charles, The Four Tops, and a multitude of Motown stars in the TV series The Motown |
{"datasets_id": 443, "wiki_id": "Q2842663", "sp": 14, "sc": 353, "ep": 18, "ec": 213} | 443 | Q2842663 | 14 | 353 | 18 | 213 | Amelia Kinkade | Dance & Actress | Review. She was a featured dancer in Breakin' 2: Electric Boogaloo, Girls Just Want to Have Fun, Body Rock, and Fast Forward, among others. Amelia toured with Donna Summer and appeared in rock videos by the Stray Cats, Cher, Scorpions, Yarbrough and Peoples, and Sheena Easton. Actress As an actress, she has performed in numerous television series and films, mostly in bit parts. Her most prominent role is as the villainess Angela Franklin in the horror series Night of the Demons and its sequels. |
{"datasets_id": 444, "wiki_id": "Q4742741", "sp": 2, "sc": 0, "ep": 6, "ec": 300} | 444 | Q4742741 | 2 | 0 | 6 | 300 | America Ammayi | Plot | America Ammayi Plot Sridhar is an Indian youth staying in America. He marries an American woman Debora and brings her to India. His parents refuse to accept her into their house. Debora learns the Indian culture including language, dance and singing and impresses them. They finally accepts her as their daughter-in-law. |
{"datasets_id": 445, "wiki_id": "Q30609738", "sp": 2, "sc": 0, "ep": 6, "ec": 514} | 445 | Q30609738 | 2 | 0 | 6 | 514 | America Ammayi (TV Serial) | Plot | America Ammayi (TV Serial) Plot America Ammayi is a story about a girl, Samantha, born and brought up in America and values Indian traditions and culture. Her mum was disowned by her parents after she chooses to marry an American against their wishes.
Over the years, she falls ill and wishes to reunite with her family. So, Samantha takes it upon herself to bring the family together. She enters her grandparents' house and convinces them to accept their daughter. While all this, she falls in love with her maternal uncle's son, Surya. |
{"datasets_id": 446, "wiki_id": "Q16159804", "sp": 2, "sc": 0, "ep": 6, "ec": 545} | 446 | Q16159804 | 2 | 0 | 6 | 545 | American Athletic Conference Baseball Tournament | Format | American Athletic Conference Baseball Tournament Format Unlike the previous Big East Tournament, the American adopted a round-robin tournament format in 2014. The top eight teams were divided into two groups of four, with each team facing the others in the group. The winners of each group then faced off in a single championship game. This format was similar to the format used by several new members from the Conference USA Baseball Tournament from 2010 to 2013.
In 2015, the event reverted to the traditional two-bracket, double-elimination tournament leading to a single championship game. |
{"datasets_id": 447, "wiki_id": "Q4743132", "sp": 2, "sc": 0, "ep": 16, "ec": 20} | 447 | Q4743132 | 2 | 0 | 16 | 20 | American Bankruptcy Institute Law Review | History & Conrad B. Duberstein National Bankruptcy Moot Court Competition & Bankruptcy Case Blog & Student organization | American Bankruptcy Institute Law Review History The journal is a student-run law review that was established in 1992 by a group of St. John's University School of Law students. It contains articles and student notes on issues of bankruptcy law. Conrad B. Duberstein National Bankruptcy Moot Court Competition The journal cosponsors the Conrad B. Duberstein National Bankruptcy Moot Court Competition with the St. John's Moot Court Honor Society. Bankruptcy Case Blog Each journal staff member contributes to the Bankruptcy Case Blog, which contains brief updates on recent bankruptcy decisions and the implications of those decisions for bankruptcy law. Student organization |
{"datasets_id": 447, "wiki_id": "Q4743132", "sp": 18, "sc": 0, "ep": 18, "ec": 290} | 447 | Q4743132 | 18 | 0 | 18 | 290 | American Bankruptcy Institute Law Review | Student organization | Membership on the American Bankruptcy Institute Law Review is offered to students who have attained a minimum grade point average of 3.3 and successfully complete the St. John's University School of Law writing competition held at the end of first-year day and second-year evening programs. |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 2, "sc": 0, "ep": 6, "ec": 604} | 448 | Q4033902 | 2 | 0 | 6 | 604 | American Champion Citabria | Production history | American Champion Citabria Production history The Citabria was designed and initially produced by Champion Aircraft Corporation, and was a derivative of designs the company had been building since acquiring the 7-series Champ from Aeronca in 1954. The model 7ECA Citabria entered production at Champion in 1964. The 7GCAA and 7GCBC variants, added in 1965, were joined by the 7KCAB in 1968.
In 1970, Champion was acquired by Bellanca Aircraft Corporation, which continued production of all of the Champion-designed variants. Bellanca introduced two designs with close connections to the Citabria: The 8KCAB Decathlon and the 8GCBC Scout. |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 6, "sc": 604, "ep": 10, "ec": 55} | 448 | Q4033902 | 6 | 604 | 10 | 55 | American Champion Citabria | Production history & Design | Production at Bellanca ended in 1980 and the company's assets were liquidated in 1982.
The Citabria designs passed through the hands of a number of companies through the 1980s, including a Champion Aircraft Company which was no relation to the Champion Aircraft of the 1960s. In that period, only one Citabria model was built—a 7GCBC marketed as "Citabria 150S." American Champion Aircraft Corporation acquired the Citabria, Decathlon, and Scout designs in 1989 and returned the 7ECA, 7GCAA, and 7GCBC models to production over a period of years. Design The Citabria traces its lineage back to the Champ. The |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 10, "sc": 55, "ep": 10, "ec": 668} | 448 | Q4033902 | 10 | 55 | 10 | 668 | American Champion Citabria | Design | most noticeable external changes to the design are the Citabria's squared-off rudder surface, wingtips, and rear windows. Like the Champ, the Citabria features tandem seating. The fuselage and tail surfaces are constructed of welded metal tubing. The outer shape of the fuselage is created by a combination of wooden formers and longerons, covered with fabric. The cross-section of the metal fuselage truss is triangular, a design feature which can be traced all the way back to the earliest Aeronca C-2 design of the late 1920s.
The strut-braced wings of the Citabria are, like the fuselage and tail |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 10, "sc": 668, "ep": 10, "ec": 1269} | 448 | Q4033902 | 10 | 668 | 10 | 1,269 | American Champion Citabria | Design | surfaces, fabric covered, utilizing aluminum ribs. Most Citabrias were built with wooden spars. American Champion has been using aluminum spars in the aircraft it has produced and has, as well, made the aluminum-spar wings available for retrofit installation on older aircraft.
The landing gear of the Citabria is in a conventional arrangement. The main gear legs of most Citabrias are made of spring steel, though American Champion began to use aluminum gear legs in 2004. Early Citabrias were fitted with a steel tube main gear which uses an oleo strut for shock absorption. All of the |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 10, "sc": 1269, "ep": 14, "ec": 619} | 448 | Q4033902 | 10 | 1,269 | 14 | 619 | American Champion Citabria | Design & Operational history | variants are discussed in more detail below. Operational history When the Citabria was introduced, it was the only airplane being commercially produced in the United States which was certified for aerobatics. Citabrias were also popular as trainers—because of their conventional gear and their aerobatic capabilities—and as personal aircraft. They were also found in utility roles as bush planes—thanks to their short take off and landing (STOL) ability, agriculture, pipeline patrol, and as glider towplanes. Though variants of the design, and other better-suited designs have largely taken over the Citabria's utility roles, Citabrias remain popular as trainers, glider towplanes, |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 14, "sc": 619, "ep": 18, "ec": 560} | 448 | Q4033902 | 14 | 619 | 18 | 560 | American Champion Citabria | Operational history & 7ECA, Citabria Standard, Citabria Aurora | and for personal use. 7ECA, Citabria Standard, Citabria Aurora Introduced in 1964, the 7ECA was the first version of the design and utilized the Continental O-200-A engine of 100 horsepower (75 kW). When introduced, it featured wood-spar wings and oleo-shock main gear. Within the first year of production, Champion began offering the Lycoming O-235-C1 engine of 115 horsepower (86 kW) as an alternative to the Continental. In 1967, Champion switched to spring steel main gear legs; by then, the Lycoming engine had become the standard. On acquiring the design, Bellanca gave this model the name Citabria "Standard" and |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 18, "sc": 560, "ep": 22, "ec": 258} | 448 | Q4033902 | 18 | 560 | 22 | 258 | American Champion Citabria | 7ECA, Citabria Standard, Citabria Aurora & 7GCAA, Citabria 150, Citabria "A" Package, Citabria Adventure | began using the 115 horsepower (86 kW) Lycoming O-235-K2C engine. When American Champion reintroduced the 7ECA in 1995 as the Citabria "Aurora, " the biggest change was the use of metal-spar wings; the most recent significant design change has been the switch to aluminum main gear legs in 2004. 7GCAA, Citabria 150, Citabria "A" Package, Citabria Adventure Introduced in 1965, the Champion 7GCAA, like the 7ECA, featured wood-spar wings and oleo-shock main gear. The major difference was in the engine, which in the 7GCAA was a Lycoming O-320-A2B of 150 horsepower (110 kW). Champion switched to spring steel main |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 22, "sc": 258, "ep": 22, "ec": 892} | 448 | Q4033902 | 22 | 258 | 22 | 892 | American Champion Citabria | 7GCAA, Citabria 150, Citabria "A" Package, Citabria Adventure | gear legs in 1967. Bellanca continued production of the 7GCAA as the Citabria "A" Package (a designation apparently begun by Champion), but with no significant design changes. American Champion's 7GCAA, reintroduced in 1997 as the Citabria "Adventure," is similar to earlier versions, with the exception of the metal-spar wings and the use of the Lycoming O-320-B2B engine of 160 horsepower (120 kW); the most recent significant design change has been the switch to aluminum main gear legs in 2004. An "Ultimate Adventure" version, with a Superior Vantage O-360-A3A2 engine of 180 horsepower (130 kW) and a composite propeller, is |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 22, "sc": 892, "ep": 26, "ec": 524} | 448 | Q4033902 | 22 | 892 | 26 | 524 | American Champion Citabria | 7GCAA, Citabria 150, Citabria "A" Package, Citabria Adventure & 7GCBC, Citabria 150s, Citabria "C" Package, Citabria Explorer | also produced by American Champion. 7GCBC, Citabria 150s, Citabria "C" Package, Citabria Explorer Champion introduced the 7GCBC in 1965. It was substantially similar to the 7GCAA of the same year, with a Lycoming O-320-A2B engine of 150 horsepower (110 kW), wood-spar wings, and spring steel main gear legs. The major differences between these two models are that the 7GCBC has a wingspan of 34.5 feet (10.5 m), 1-foot (0.30 m) longer than the 7ECA and 7GCAA, and carries wing flaps. Bellanca continued production of the 7GCBC, calling it the Citabria "C" Package (a designation apparently begun by Champion). American |
{"datasets_id": 448, "wiki_id": "Q4033902", "sp": 26, "sc": 524, "ep": 30, "ec": 124} | 448 | Q4033902 | 26 | 524 | 30 | 124 | American Champion Citabria | 7GCBC, Citabria 150s, Citabria "C" Package, Citabria Explorer & 7KCAB, Citabria "B" Package | Champion's 7GCBC, reintroduced in 1994 as the Citabria "Explorer," is similar to earlier versions, with the exception of the metal-spar wings and the use of the Lycoming O-320-B2B of 160 horsepower (120 kW); the most recent significant design change has been the switch to aluminum main gear legs in 2004. A "High Country Explorer" version, with a Superior Vantage O-360-A3A2 engine of 180 horsepower (130 kW) and larger wheels, is also produced by American Champion. 7KCAB, Citabria "B" Package Champion introduced the 7KCAB in 1968. It was substantially similar to the 7GCAA of the same year, with wood-spar wings and |
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