State & Local Tax Insights - Fall 2011


In this issue: Battle California! Sales Tax Nexus Gets Even More Interesting; Upcoming 2011 Speaking Engagements; Caveat Emptor, “Let the Buyer Beware”; and New York Finds Assertions of Tax Not Very Entertaining: Determining Primary Purpose.

In the past, we have reported on so-called affiliate nexus or “Amazon” statutes and the challenges brought by Amazon. com against New York’s nexus law. Those statutes generally impose a sales and use tax collection responsibility on out-of-state retailers that have agreements with in-state entities, when the in-state entities refer customers to the retailer, either by Internet Web site or otherwise. The in-state entities are often known as Internet affiliate marketers.

In addition to asserting nexus based on Internet affiliate marketing relationships, many states, including New York, have also passed statutes that impose nexus on an out-of-state retailer based on the in-state activities performed by a member of the retailer’s corporate family (common ownership nexus).

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