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C“hoosier” Affiliates Carefully: Indiana Bill Targets Fulfillment Centers

On January 17, Indiana introduced Senate Bill 269 that, if enacted, would add click-through and affiliation provisions to the sales and use tax laws. In addition, the proposed legislation specifically includes nexus for a fulfillment center (IC 6-2.5-3-1(c)(3)). Indiana’s proposed legislation is very similar to Tennessee’s in that both appear to be responses to the … Continue Reading

Breaking News: USSC Denies Cert in Amazon and Overstock Cases – Taxing Tech in the News

On December 2, the United States Supreme Court declined to hear appeals by Amazon.com and Overstock.com of a March 2013 decision by New York’s highest court upholding the constitutionality of that state’s affiliate nexus law. Read Kelley Miller’s comments on this news in today’s edition of Law360 here.… Continue Reading

BREAKING NEWS: IL Circuit Judge Strikes Down Amazon Nexus

Hat tip to our colleague (and IL guru) in Chicago, Mike Wynne, for letting us know as news broke today that an IL Circuit Court Judge has invalidated as unconstitutional IL Public Act 096-1544, a law enacted last year containing certain so-called Amazon nexus provisions. After the legislation was signed into law, the Performance Marketing Association … Continue Reading

New Jersey Assembly Passes Affiliate Nexus Deferral Bill

An update on our previous coverage of affiliate nexus legislation in New Jersey: Word this morning that the New Jersey Assembly has passed A2608, a bill that would—at least temporarily—defer sales tax obligations for certain qualified persons who make “significant investments” and “create specified jobs” in the state. The bill amends the state’s sales and … Continue Reading

Utah Passes Affiliate Nexus Legislation; Urges Congress to Pass Nexus Bill

Last week, the Utah legislature passed both an affiliate nexus bill that will require remote sellers to collect and remit sales tax and a joint resolution urging Congress to pass national, remote-seller legislation. H.B. 384 expands the obligation on a seller to collect and remit sales tax to remote sellers who “sell tangible personal property, … Continue Reading

Tennessee Legislature Passes Affiliate Nexus; Awaiting Governor’s Signature

Following a series of negotiations with Amazon.com last year regarding the retailer’s plan to build two of its distribution centers in the state, the Tennessee legislature last week passed House Bill 2370/Senate Bill 2232, a new sales tax law that establishes the requirements for determining whether affiliates have physical presence in Tennessee sufficient to establish … Continue Reading

You’re Invited! Clouds, Codes, and Crunching Numbers: An Update on Current Multi-State Tax Developments

You’re Invited! On Wednesday, March 14, we will present our semi-annual update on the state tax developments involving E-commerce and the treatment of digital goods and services including: software, cloud computing, web-based services, web-hosting, and electronic data processing. The taxation of emerging technologies is an area of tax law that is developing as quickly as … Continue Reading

Amazon… Is New Jersey Where It’s At?

The NJ Daily Record published this story over the weekend regarding New Jersey Assembly Bill A-2608, a bill introduced in the state assembly last week that would exempt an online retailer (Amazon, perhaps?) from an obligation to collect and remit sales tax on online purchases made by New Jersey residents until September 1, 2013, provided that it satisfy … Continue Reading

BREAKING NEWS: VA and Amazon Strike a Deal…

Gov. Bob McDonnell’s administration has reached a deal with Amazon.com Inc. for the giant online retailer to start collecting sales taxes in Virginia. The agreement calls for Amazon to start collecting the taxes of purchases made by Virginians on Sept. 1, 2013. The Richmond Times-Dispatch reports that the company would be collecting the taxes about … Continue Reading

Sunshine State Puts the Squeeze on Affiliates? Nexus Bill Passes Florida Senate

Snowbirds aren’t the only ones flocking to Florida this February.  The E- commerce nexus battle has apparently also flown the coup to the Sunshine State.  As of last week, there were four pieces of legislation—two in the Senate; two in the House—concerning affiliate nexus in Florida.  The two Senate bills—SB 1514 and SB 2098—came up … Continue Reading

Nexus? You Betcha! Minnesota House Holds First Hearing on 2012 Affiliate Nexus Bill

A first hearing on H.F. 1849, a bill filed in the Minnesota House of Representatives last month which, if enacted, would enact affiliate nexus as the law in Minnesota, was held in the House Tax Committee last week. Two prominent retailers headquartered in Minnesota—Best Buy and Target—took the lead in testifying before the House Subcommittee. … Continue Reading

Aloha, Nexus! Aloha, Hawaii?: Hawaii Holds Hearing on Affiliate Legislation

A hearing is scheduled to occur today on H.B. 1694, a bill filed earlier this month in the Hawaii House of Representatives that includes click-through and affiliate nexus provisions.  The House Committee on Finance will hear testimony later today regarding the proposed legislation. What Does the Legislation Say? The bill defines a person “engaged in … Continue Reading

New Jersey Joins the Click-Through Nexus Initiative

As anticipated in our client alert, authored in part by my colleague Allie Carlson, New Jersey legislation has been proposed providing broad affiliate nexus provisions.[1]  In the bulk of the provisions expanding the definition of a New Jersey seller, an ownership interest in an in-state entity is prerequisite to finding nexus.  This is defined as … Continue Reading

Click Here for Nexus? Pennsylvania’s “New” Affiliate Nexus Guidance

On December 1, 2011, the Department of Revenue issued Sales and Use Tax Bulletin 2011-01 to remind remote sellers of their sales tax collection obligations.  For a link to the Bulletin, please visit www.reedsmith.com/patax. This Bulletin makes it clear that going forward, the Department’s policy will be to apply Pennsylvania’s sales and use tax statute1 to remote sellers … Continue Reading

Pennsylvania… Amazon Stops Here!

While it’s certainly not the first state to consider affiliate nexus legislation (since 2009, several states including: Colorado, Illinois, Rhode Island, North Carolina, Arkansas, New York, Connecticut, and California, have passed affiliate nexus—or “click-through”—laws), a bill was recently introduced in the Pennsylvania legislature that, if passed, would greatly expand the definition of nexus for sales … Continue Reading
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