The Supreme Court has declined to hear a case from Amazon that challenges a New York law requiring it to collect sales tax within the state, reports Bloomberg News. Amazon and Overstock challenged the law, but New Yorks highest court — the New York State Court of Appeals — upheld it. Though the law is meant to create a level playing field between in-state retailers and internet retailers like Amazon, which can advertise lower prices by not collecting sales tax, Amazon reportedly argued that the law subjects internet retailers to significant burdens in doing so.