As states look for ways to close their budget shortfalls, sales tax nexus is a topic that is receiving an abundance of attention. Amazon laws are focused on “affiliate nexus” and “click-through nexus”….attaching nexus to those businesses that have in-state affiliates that refer business to them for a fee. These are new laws that are being adopted by numerous states.
Other states are enforcing existing sales tax nexus rules more fervently. Michigan is a state that is frequently discussed that will attach nexus to a business with a minimum level of nexus creating activities…often cited as one day of activity per-year.
As with most other sales tax issues, every state is different.
For a quick guide of nexus creating activities, check out our Sales Tax Nexus Questionnaire.