New Jersey becomes the 14th state that has enacted legislation creating a sales and use tax click-through nexus provision. The New Jersey legislation states that a person making sales of taxable tangible personal property, specified digital products, or services is presumed to be soliciting business through an independent contractor or other representative if the person enters into an agreement with an independent contractor having physical presence in New Jersey or other representative having physical presence in New Jersey, for a commission or other consideration, under which the independent contractor or representative directly or indirectly refers potential customers to the person, whether through a website link or otherwise. In order for the click-through provision to apply, cumulative gross receipts from sales to customers in New Jersey who were referred by all independent contractors or representatives that have this type of an agreement with the person making sales must be in excess of $10,000 during the preceding four quarterly periods ending on the last day of March, June, September, and December. The presumption may be rebutted by proof that the independent contractor or representative with whom the person has an agreement did not engage in any solicitation in New Jersey on behalf of the person that would satisfy the nexus requirements of the U.S. Constitution during the four quarterly periods in question. (Ch. 13 (A.B. 3486), Laws 2014, effective June 30, 2014, applicable on or after July 1, 2014)