BNA Study Find States Cautious on Internet Nexus

Monday, 17 May 2010
Tax
BNA LogoARLINGTON, Va. – Despite the drop in sales-tax revenue, only three states, New York, California and Rhode Island have enacted “Amazon-laws” that say in-state affiliates of online vendors have established sales tax nexus. However, another 17 states say if the affiliate is paid less than $10,000 a year, an Amazon-top arrangement with an in-state affiliate would trigger Nexus, according to the 10th Annual BNA Survey of State Tax Departments.

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