On October 3, 2011, 26 Pennsylvania House of Representatives members, including two Democratic members of the House Finance Committee, introduced House Bill 14. The bill seeks to incorporate the gamut of recent sales tax nexus trends into Pennsylvania law, including both "click-through" nexus, and affiliate nexus. At the same time, there are some hints that New Jersey may also be considering click-through nexus legislation in the near future.
Pennsylvania Legislation Takes Kitchen Sink Approach
Pennsylvania House Bill 14 includes a number of proposed changes that would expand the scope of nexus with the commonwealth for sales and use tax purposes.
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