Sales Tax Slice: 2013 Saw Four More States Jump onto Click-Through Nexus … – Bloomberg BNA

Sales Tax Slice: 2013 Saw Four More States Jump onto Click-Through Nexus
Bloomberg BNA
In general, “click-through” nexus statutes create a presumption of sales tax nexus for out-of-state sellers that compensate in-state residents (“associates”) for sales made via links on their websites. New York enacted the first of these laws in 2008