Pennsylvania ‘Clarification’ of Sales Tax Law Expands DOR's Interpretation to Include Affiliate, Click-Through Nexus

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

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.


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