Speaking on a conference call with online retailers and affiliate marketers, an attorney for the Direct Marketing Association sought to reassure them that a controversial new tax law in New York takes a much narrower scope than previous regulations, but other legal experts are not so sure. The law, enacted with the state's budget last month, said that online retailers who solicit sales from affiliates located in New York will be responsible for collecting sales tax on purchases shipped there, even if they have no employees or physical operations within the state.