Indiana’s affiliate and click-through nexus legislation (SB269) has died before passing the Senate. We recently discussed this legislation that would have added click-through and affiliate provisions to Indiana’s sales and use tax in an attempt to target in-state fulfillment centers. The bill was introduced on January 13, 2014 by Indiana State Senator John Broden; however no vote was taken on the bill before the adjournment of the legislative session. Therefore, the bill will need to be reintroduced for consideration in a future legislative session. Indiana commissioned two reports which estimate that the state will forgo between $ 40M and $ 217M in sales and use tax revenue without the legislation.