Map of Nexus Legislation

This map illustrates the current status of nexus legislation and replaces our previous maps (listed below). This map only reflects our opinion of status on January 11, 2010 and does not replace the advice and counsel from your accountant or lawyer. Be sure to consult licensed and professional counsel to ensure compliance with all regulations.

Yellow states are states that have already passed modern nexus legislation (New York, North Carolina, and Rhode Island) .
Red states are high alert states; states that are considering or we believe to be considering modernizing their nexus laws.
Blue states are states where we have not heard or verified legislative action.
Brown states are those states we understand to have no state sales and use tax.

Please consult an accountant or sales and use tax attorney to ensure you are in compliance with all regulations.

Map reflects our current opinion of nexus legislation.

Previous Nexus Legislation Maps

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2010 State Budgets Shortfalls and Affiliate Tax « Affiliate Marketing Blog: January 5, 2010 at 12:01 pm
uberVU - social comments: January 15, 2010 at 10:15 am
Important Affiliate Tax Issues in Colorado, Virginia, New Mexico, More - 5 Star Affiliate Blogs: January 25, 2010 at 12:29 pm

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alaska December 16, 2009 at 6:37 am: http://www.tax.alaska.gov/programs/programs/index.aspx?10002

The State of Alaska currently does not have a sales and use tax. However, some local jurisdictions impose local sales taxes.
Adam December 22, 2009 at 3:39 pm: What about Washington DC, I don’t see us listed on this map.