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Remote Seller Nexus Chart
This chart lists the states that have passed one or more of the following types of legislation, along with the effective date for that type of legislation: Click-Through Nexus, Affiliate Nexus, Economic Nexus, Marketplace Nexus, and Use Tax Notice and Reporting Requirements. Click on the effective dates for the states below for more details on the enacted legislation. Click on the state name to see all of the news items we've published on nexus for that state. See below for quick overviews of each type of legislation.
Click-Through Nexus: If a retailer or service provider contracts with an individual or company located in-state who directly or indirectly refers potential customers to the retailer through a web link for a commission/other consideration upon sale, the retailer is considered to maintain a place of business in that state. Thresholds apply and vary by state. Pay-per-click, banner and other advertising do not qualify if payment is not contingent upon a sale.
Affiliate Nexus: If an affiliated person of the retailer with a physical presence, or employees or agents in state, has sufficient nexus in state to require the retailer to collect and remit sales and use taxes on taxable retail sales of tangible personal property or services. Some states have expanded these provisions to include activities by unrelated parties performed on the seller's behalf.
Economic Nexus: Generally correlates with a set level of sales or gross receipts activity within the state. No physical presence is required.
Marketplace Nexus: If an online marketplace operates its business in a state and provides e-commerce infrastructure as well as customer service, payment processing services and marketing, the marketplace is required to register and collect tax as the retailer rather than the individual sellers.
Reporting Requirements: Retailer must notify buyers that they must pay and report state use tax on their purchases. Retailer may be required to send purchasers an annual statement of all of their purchases from the retailer.
|State||Click-Through Nexus||Affiliate Nexus||Reporting Requirements||Economic Nexus||Marketplace Nexus|
|Arizona||Ruling issued 9/20/2016|
B&O Tax only 9/1/2015