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Missouri Enacts Click Through and Affiliate Nexus Legislation


Nexus

Missouri has enacted legislation that adds click-through and affiliate nexus provisions.  The legislation creates the presumption that a vendor is engaging in business activities in Missouri if any person with substantial nexus with Missouri performs certain activities in relation to the remote vendor within the state, including: sells a similar line of products under a similar business name; maintains a place of business that facilitates the delivery of property or services sold by the vendor or allows the vendor’s customers to pick up property sold by the vendor; delivers, installs, assembles, or performs maintenance services for the vendor’s customers in the state; or conducts any other activities in the state that are significantly associated with the vendor’s ability to maintain a market in the state. The presumption is rebuttable by showing that the person’s activities are not significantly associated with the vendor’s ability to maintain a market in Missouri. An additional presumption is created that a vendor is engaged in business activities in Missouri if the vendor enters into an agreement with a Missouri resident under which the resident, for a commission or other consideration, refers customers to the vendor, whether by a link on a website, an in-person presentation, telemarketing or otherwise, and the vendor’s cumulative gross receipts from sales to all Missouri customers referred by residents with such an agreement exceed $10,000 in the preceding 12 months. This presumption is rebuttable by showing that the Missouri resident did not engage in activity within Missouri that was significantly associated with the vendor's market in Missouri in the preceding 12 months. (S.B. 23, Laws 2013, effective August 28, 2013, except as noted)

(07/22/2013)
(New)
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