As states face increasing financial pressure and budget shortfalls, many legislatures and tax departments have been looking to increase sales tax revenues by requiring remote sellers to collect tax on goods delivered within their borders. Pennsylvania's recent move to impose “affiliate” or “click-through” nexus on remote sellers was instituted administratively by the state Department of Revenue. In this article, Lee Zoeller and Kelley Miller of Reed Smith discuss the implications of the agency's Sales and Use Tax Bulletin for remote sellers that have not been collecting the tax.