WASHINGTON — The Supreme Court has refused to hear a legal challenge to a law that requires Amazon.com Inc. and other online retailers to collect state sales taxes. Amazon and Overstock.com had challenged the New York law.

The Supreme Court has refused to hear a legal challenge to a law that requires Amazon.com Inc. and other online retailers to collect state sales taxes. Amazon and Overstock.com had challenged the New York law.

New York Attorney General Eric Schneiderman had urged the court to delay hearing the case because of possible congressional action and pending challenges to similar laws in other states. Eleven other states have passed laws to expand taxing authority over out-of-state retailers.

Last month the Small Business Administration issued a report that analyzed the impact of a small-seller exemption from sales tax collection and concluded that local brick-and-mortar retailers face a competitive disadvantage against online and remote competitors. Citing the findings, the National Retail Federation called on Congress to close the online tax loophole.