Affiliate Nexus and Sales Tax -- Its Legality and Implications

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As more and more consumers choose to purchase goods online rather than from traditional retail establishments, states and localities face the issue of fewer sales tax collectors and must rely instead on consumers to self-assess use tax. The result is a decline in sales and use tax collections. Governments prefer to collect the tax from retailers. Some states have enacted "affiliate nexus" laws to try to increase sales tax collections. This recorded webinar will explain "affiliate nexus" and what several states have done or propose to do to try to get more sellers to become sales tax collectors. These so-called "Amazon" laws can apply to e-commerce vendors of all sizes, and the legislation varies among the states. A review of what states have enacted will be included along with the background on why the states are pursuing this approach and whether it is in line with the Quill decision and other cases. This is a recorded webinar that originally ran live on October, 5, 2011. As an eLearning course, you must pass the final exam of this course to receive CPE credit.

Educational Objectives:
• Understand the approach to affiliate nexus under the so-called Amazon or click-through nexus laws
• Identify the states that have enacted these laws
• Gain familiarity with the key provisions and common elements of click-through nexus laws
• Recognize the distinction between passive advertising and online solicitation
• Consider some practical planning approaches to avoid running afoul of the laws.