Michigan – Affiliate Nexus/Amazon Law Bills Signed Into Law (Effective October 1, 2015)

Salt Report 3551–Michigan internet sales tax bills SB0658 and SB0659 were signed into law by Governor Rick Snyder on Thursday, January 15, 2015. “We want a fair, level playing environment for people to be successful.  That’s the way it should Continue reading Michigan – Affiliate Nexus/Amazon Law Bills Signed Into Law (Effective October 1, 2015)

Indiana – Click-Through, Affiliate Nexus Bill Introduced (Senate Bill 269)

SALT Report 3221–Senate Bill 269 introduced on January 13, 2014, and authored by Senator Broden, adds to the definition of a retail merchant engaged in business in Indiana to include arrangements with any person, other than a common carrier, to Continue reading Indiana – Click-Through, Affiliate Nexus Bill Introduced (Senate Bill 269)

Tennessee – Click Through and Affiliate Nexus Bill Introduced (House Bill 1537)

SALT Report 3219 – This amendment, as introduced, under certain circumstances, requires persons with agents or affiliates in this state to pay sales tax on retail sales to Tennessee purchasers; creates a rebuttable presumption that a person has an agent Continue reading Tennessee – Click Through and Affiliate Nexus Bill Introduced (House Bill 1537)

Multistate –US Supreme Court Sales and Use Tax Conference (November 26, 2013)

SALT Report 3158 – On November 26, 2013 the Supreme Court of the United States (SCOTUS) will hold a conference regarding the Amazon/Overstock v. New York sales and use tax nexus cases.   Each company has submitted certiorari petitions, Amazon on Continue reading Multistate –US Supreme Court Sales and Use Tax Conference (November 26, 2013)

Multistate – Overstock US Supreme Court Petition for Writ of Certiorari (August 22, 2013)

SALT Report 3157 – On August 22, 2013, Overstock.com, Inc  filed their Petition for Writ of Certiorari articulating the reasoning why they believe the US Supreme Court should hear their case.  The questions presented specifically reference New York Tax Law Continue reading Multistate – Overstock US Supreme Court Petition for Writ of Certiorari (August 22, 2013)

Pennsylvania – Click-Through and Affiliate Nexus Bill Introduced

SALT Report 2296 – The Pennsylvania House of Representatives introduced sales and use tax legislation that includes click-through and affiliate nexus provisions and notice requirements for remote sellers. Click-Through Nexus The definition of “maintaining a place of business in this Continue reading Pennsylvania – Click-Through and Affiliate Nexus Bill Introduced

Hawaii – Click-Through and Affiliate Nexus Bill

2/04/2013 SALT Report 2109 – The Hawaii House of Representatives introduced legislation that adds click-through nexus and affiliate nexus provisions to the general excise and use tax laws. Additionally, the bill requires that any person who sells … Continue reading Hawaii – Click-Through and Affiliate Nexus Bill

Indiana – Affiliate Nexus and Click-Through Nexus Bill Introduced

SALT Report 2032 – The Indiana State Legislature introduced a bill that contains affiliate nexus and click-through nexus provisions and amends the definition of “a retail merchant engaged in Indiana” for sales and use tax purposes. The provisions … Continue reading Indiana – Affiliate Nexus and Click-Through Nexus Bill Introduced

California – Affiliate Nexus Information and Annual Certification Forms

SALT Report 1703 – With the new affiliate nexus laws approaching, the California Board of Equalization has issued guidance regarding the sales and use tax collection requirements and the annual certification process that will be imposed on out-of-… Continue reading California – Affiliate Nexus Information and Annual Certification Forms