Eyes on Ecom Law

Yet Another State (Georgia) Adopts a Click-Through Nexus Law

On April 20, 2012, Georgia Governor Nathan Deal signed legislation revising the definition of “dealer” in the Georgia statute. Under Georgia law, a dealer is required to collect and remit sales/use tax on all taxable sales to Georgia residents. The first change to the dealer definition is to adopt a so-called “click-through nexus” law (or...

What is an “Affiliate Nexus” Statute?

Some of you may have read the headline in CCH’s State Tax Day on March 27, 2012, “Affiliate Nexus Bill Enacted,” and wondered whether this describes yet another state that provides that nexus is established by virtue of a link from a web site “affiliate” to a remote seller’s web site. The State Tax Day...

Storm Clouds on the Horizon for Direct Marketers Regarding Required Use Tax Collection

After the introduction in July 2011 of the “Main Street Fairness Act” by three senators from the Democratic Party, federal legislation intended to eliminate the Quill physical presence requirement for state sales and use tax collection has gathered increased support. A group of 10 Senators from both sides of the aisle introduced the “Marketplace Fairness...