Minnesota Gov. Mark Dayton has signed an omnibus tax bill that includes a click-through nexus provision for sales and use tax. Under the enacted legislation, a retailer is presumed to have a solicitor in Minnesota if it enters into an agreement with a resident under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an Internet website or otherwise, to the seller. The click-through nexus provision which is effective for sales and purchases made after June 30, 2013, applies only if total gross receipts from sales to customers who are Minnesota residents who were referred to the retailer by all residents with this type of agreement is at least $10,000 in the 12-month period ending on the last day of the most recent calendar quarter before the calendar quarter in which the sale is made. For purposes of this provision, the term “resident” includes an individual who is a Minnesota resident or a business that owns tangible personal property located in Minnesota or has one or more employees providing services for the business in Minnesota. The presumption may be rebutted by proof that the resident with whom the seller has an agreement did not engage in any solicitation in Minnesota on behalf of the retailer that would satisfy the nexus requirement of the U.S. Constitution during the 12-month period in question. The click-through nexus provision does not apply to income or franchise taxes and does not expand or contract the jurisdiction to tax a trade or business under the income and franchise tax laws. The legislation also clarifies that remote sellers making sales to customers in Minnesota must collect and remit Minnesota sales and use tax in accordance with any federal remote seller law, effective May 24, 2013. (Ch. 143 (H.F. 677), Laws 2013)