Affiliate nexus statutes are not a recent phenomenon. For example, California has long had an affiliate nexus statute, which it expanded in 2012. New York, although perhaps better known for having ushered in "click-through nexus," in 2009 enacted an affiliate nexus statute asserting nexus based on the use of common trademarks and trade names by.
"Affiliate" nexus refers to a connection between a vendor and another entity that may be related in some way or that performs certain work that can be attributed to the vendor to cause, or presume to cause, the vendor to have nexus in the taxing jurisdiction.
When it comes to state and local taxation, states regularly push the envelope when asserting taxing jurisdiction or "nexus" nexus affiliate network out-of-state taxpayers.
If we focused on simplification then compliance would skyrocket. This is because in the eight states, two large Internet vendors - Amazon and Overstock, canceled their in-state nexus affiliate network arrangements Amazon did not cancel in New York though.
States pursue affiliate nexus laws to improve nexus affiliate network of sales and use nexus affiliate network. The affiliate program tax is being disputed by companies such as Amazon, Overstock, Blue Nile, and others that offer affiliate programs.