SALT Report 1434 – A bill containing both affiliate and click-through nexus provisions for remote sellers has been introduced in the Iowa Senate. SSB 3178 provides that a retailer is presumed to be maintaining a place of business in Iowa if any person that has nexus in the state, other than a common carrier, engages in any of the following six activities on behlaf of the retailer:
- Sells a similar line of products as the retailer under the same or similar business name
- Maintains an office, distribution facility, warehouse, storage place, or similar place of business in Iowa that delivers property or services sold by the retailer to the retailer’s customers
- Uses trademarks, service marks, or trade names in Iowa that are the same or substantially similar to those used by the retailer
- Delivers, installs, assembles, or performs maintenance services for the retailer’s customers
- Allows the retailer’s customers to take delivery of property sold by the retailer at an office, distribution facility, warehouse, storage place, or similar place of business maintained by the person in Iowa, or
- Conducts activities in Iowa that are significantly associated with the retailer’s ability to establish and maintain a market. The presumption could be rebutted by showing proof that the person’s activities are not significantly associated with the retailer’s ability to establish or maintain a market in the state.