News & Analysis as of

Click-Through Nexus

Breaking News: Physical Presence Requirement Bill Introduced in Congress

by McDermott Will & Emery on

On July 14, 2016, Congressman Jim Sensenbrenner (R-WI) introduced the No Regulation Without Representation Act of 2016 (H.R. 5893) in the US House of Representatives (House). The bill would codify the physical presence...more

U.S. States Expand Efforts to Collect Taxes from Out-of-State Businesses

by Hodgson Russ LLP on

Twenty-four years ago, the U.S. Supreme Court announced in Quill v. North Dakota, 504 U.S. 298 (1992), that in order for a U.S. state to require an out-of-state business to collect and remit sales and use taxes on its sales...more

Jack’s Box (Silicon Valley – Episode 20)

Episode 20 of Silicon Valley explores numerous classic conflicts: consumer-oriented v. enterprise business model; engineers v. sales; revolutionary vs. safe; long-term goals v. short-term profits; Erlich v. Jian-Yang …...more

Use State Voluntary Disclosure When Complying with Expanded Nexus

Over the past 25 years new types of expanded non-physical nexus have come to be recognized. These types of expanded nexus are: - Economic Nexus: Income Taxes - Click-Through or Agency Nexus: Sales Taxes -...more

NYS Tax Department Revised Sales Tax Publication Answers Some Questions but Not Others

by McDermott Will & Emery on

The New York State Department of Taxation and Finance (Department) has just revised its Guide to Sales Tax in New York State, Publication 750. The Guide will be particularly useful for companies that are just starting to...more

Michigan’s New Expansive Sales Tax Standards Including “Click Through” Nexus Standards Take Effect October 1, 2015

by Miller Canfield on

On October 1, 2015, Michigan's new expansive sales tax nexus standards including "click through" nexus standards take effect. The "click through" nexus standard closely parallels other so-called "Amazon nexus" laws adopted by...more

Nevada Enacts Click-Through, Affiliate Nexus

by Reed Smith on

On May 27, Nevada enacted legislation (A.B. 380) that adds click-through and affiliate provisions to its sales and use tax laws. Click-through nexus is effective October 1, 2015. Affiliate nexus is effective three months...more

Be Aware: Washington DOR Forming Unit to Enforce New B&O Tax on Out-of-State Wholesalers

by Lane Powell PC on

New Washington legislation expands the state’s B&O tax to wholesalers and imposes a click-through nexus provision for online retailers. As a result, the Department of Revenue is forming a tax discovery unit to enforce the new...more

"City of Chicago Expands Tax Reach to Internet Services"

On June 9, 2015, the city of Chicago released two rulings that significantly expand the city’s 9 percent gross receipt tax to charges for cloud computing and other services delivered over the Internet. The first ruling (City...more

Significant Tax Provisions in the 2016-2017 Ohio Budget Bill Affecting Businesses

by BakerHostetler on

On June 30, 2015, Ohio Governor John Kasich signed into law the biennial budget bill, Amended Substitute House Bill No. 64 (“HB 64”). The legislation underwent substantial changes during the legislative process such that the...more

Washington State Tax Update

by K&L Gates LLP on

The Washington Legislature released the state budget for the 2015-2017 biennium, which enhanced the state’s nexus standard, eliminated certain tax exemptions, extended some tax preferences, and made other tax changes:...more

What are you giving up when you click a click-through contract?

by Thompson Coburn LLP on

Here are some of the things people consent to when they click on "I agree"... ?That all disputes will be heard and decided in the courts of King County, Washington, ?That they accept the app or service...more

Affiliate Marketer Can Survive Motion to Dismiss on Breach of Contract for Referrals

by Holland & Knight LLP on

Affiliate marketers are a considerable cog in assisting companies, including search engines and online retailers, in guiding potential customers to click on sponsored links. In expediting the acquisition of potential...more

If At First You Don’t Succeed, Try, Try Again: Illinois General Assembly Sends Revised Version of Click-Through Nexus Law to the...

by McDermott Will & Emery on

In 2011, Illinois became one of the first states to follow New York’s lead by enacting “click-through nexus” legislation. The Illinois law created nexus for any out-of-state retailer that contracted with a person in Illinois...more

U.S. Supreme Court Denies Certiorari to Review New York’s Click-Through Nexus Law

by McDermott Will & Emery on

The U.S. Supreme Court has declined to consider the constitutionality of New York’s “Amazon” click-through sales tax nexus law, leaving it in effect and emboldening other states’ similar efforts. Unless federal legislation...more

Southeast State & Local Tax: Important Developments - October 2013

by Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

Spotlight on SALT: Illinois Supreme Court Invalidates the State's "Click-Through Nexus" Statute Under the Internet Tax Freedom Act

by Baker Donelson on

Illinois joined a number of other states in 2011 and enacted a "click-through nexus" statute targeting internet retailers for sales and use tax collection obligations. Under the Illinois and similar statutes enacted in other...more

Illinois Click-Through Nexus Law Preempted by the Internet Tax Freedom Act

In a 6-1 decision, the Illinois Supreme Court affirmed an Illinois Circuit Court holding that Illinois Public Act 96-1544 (The Click-Through Nexus Act), requiring out-of-state retailers to collect and remit use tax, violates...more

Illinois Supreme Court Holds Federal Law Preempts Click-Through Nexus Law

by Reed Smith on

In a decision released this October 18th, the Illinois Supreme Court upheld the Circuit Court of Cook County’s decision invalidating the Illinois click-through nexus statute in Performance Marketing Association v. Hamer. The...more

MoFo New York Tax Insights - Volume 4, Issue 6 - June 2013

by Morrison & Foerster LLP on

In This Issue: - Single Charge for Investment Management Services Found Not Subject to New York Sales Tax. - Remote Vendor Not “Doing Business” in New York. - Nonresident Partner’s Loss from 2005...more

E-Commerce Providers Take Note: New York’s Highest Court Upholds “Amazon” Sales Tax Statute

On March 28, 2013, the Court of Appeals, New York’s highest court, issued a decision in Overstock.com, Inc. & Amazon.com, LLC, et al., holding that New York’s “click-through nexus” statute does not violate the Commerce Clause...more

MoFo New York Tax Insights - Volume 4, Issue 4 - April 2013

by Morrison & Foerster LLP on

In This Issue: New York Court of Appeals Upholds “Amazon” Statute; Guilty Plea and $5.5 Million Settlement Resolve New York’s False Claims Case; City ALJ Dismisses Case Seeking Interest on $30 Million Refund;...more

Spotlight on SALT: New York Court of Appeals Upholds the State's "Click-Through Nexus" Statute

by Baker Donelson on

On March 28, 2013, in Overstock.com, LLC v. New York State Dept. of Taxation and Finance, the New York Court of Appeals, New York's highest court, upheld the New York State "click-through nexus" statute against a challenge...more

Amazon, the New York Internet Tax, and the Phalanx of Drummers

The New York Court of Appeals (“Court of Appeals”) ruled on March 28, 2013 that internet based retailers, such as Amazon and Overstock.com, are “physically” present in New York State by virtue of the way in which they conduct...more

April 2013 - Sutherland SALT Shaker

In this issue: - Click This!: New York Enacts Über Nexus Statute - Compact Litigation Fallout - Two States Expected to Join MTC Compact - Lesser-Known Tax Council Convenes in South Georgia -...more

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