From the category archives:

Internet Sales Tax

New Connecticut Affiliate Nexus

Connecticut joins the ever growing list of states passing affiliate nexus law. On Wednesday, May 4, Governor Dannel P. Malloy signed the 2011-2012 Connecticut State Budget.  Part of the budget includes a modernization of the nexus laws to include affiliates (or publishers).  Effective July 1, the new law is similar to the laws passed in [...]

Read the full article →

Arkansas Amazon Tax Goes to Governor

As expected, the Arkansas House passed the new nexus bill, Senate Bill 738, also known as the Amazon tax”  and the bill has been sent to the Governor. This bill is similar to the bill passed in New York  in 2008 and appears to offer a similar ability to rebut the presumption of nexus.  As with all such matters, [...]

Read the full article →

Illinois Governor Signs New Nexus Bill

As anticipated, the Governor of Illinois has decided to sign HB3659 and new nexus law will take effect on July 1, 2011. HB3659 is similar to the laws passed in other states. It will now require some out of state merchants (non-Illinois merchants) to collect and remit sales tax on purchases made by Illinois residents if the merchant has Illinois [...]

Read the full article →

Texas vs Amazon

While some may be merely watching legislation, a far greater concern exists in the current nexus laws and definitions. More and more merchants have reported receiving not only nexus questionnaires but have received notice that based on in state activities of affiliates and others it has been determined that nexus was established and sales tax is due for [...]

Read the full article →

Quick Update on California Budget

California Senate will have their third reading  and a vote on the budget, AB1625 tomorrow, August 31. As you are probably aware, the current version of the California budget includes several measures, including “Affiliate nexus tax” also called the “Amazon tax”. If the budget passes with this amendment intact, some merchants may decide to terminate their relationships [...]

Read the full article →

Survey Says – Legislation Not Needed

As is often the case, things are not as quiet as they might seem. This is especially true when it comes to affiliate marketing and nexus issues. This past year, a few legislators in states attempting to pass new nexus laws came out and stated that it was their belief that new legislation was not [...]

Read the full article →

Why Are Colorado Affiliates at Risk

I received a few emails and phone calls regarding the removal of Colorado Affiliates by a few merchants, most recently Sharper Image. Although I cannot speak for their own particular reasons I can speak about the general decision to remove Colorado Affiliates from a program. Although the recent legislation in Colorado does not target Affiliates [...]

Read the full article →

End of April Legislative Updates

A few quick updates on some of  the still pending Internet sales tax legislation as well as a few comments on states with existing Internet sales tax laws and some general thoughts. While several other states are on the watch list, Connecticut, Florida, California and Tennessee are four states with more active pending legislation. Legislation is also [...]

Read the full article →

Connecticut Internet Sales Tax Headed for Vote

Connecticut is inching forward in their efforts to require out of state merchants to collect sales tax for online sales. HB 5481, the Connecticut Internet sales tax bill, has received a favorable report and has moved out of the Legislative Commissioner’s Office. It has been assigned a House Calendar Number (301) and it is File [...]

Read the full article →

Legislative Updates for April 8

In Connecticut, HB 5481 was filed with Legislative Commissioner’s Office (LCO) on March 26. The LCO checked it for constitutionality and then sent it to the Office of Fiscal Analysis who will determine any costs involved with implementation. Then, the Office of Legislative Research adds the plain English explanation of the bill . The bill then gets assigned a calendar [...]

Read the full article →