internet sales tax

Can Location of Web Server Constitute Tax Nexus?

In conjunction with the growing popularity of news connected with the affiliate nexus tax bills and laws passed in various states, a number of merchants have approached me asking a question that may be summarized as follows: Can the use of web hosting servers in another state be considered grounds

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Illinois Internet Sales Tax: Expected Consequences Come Home

On Thursday, March 10, 2011 Illinois Governor Pat Quinn signed into law a bill that prescribes collection of an Internet sales tax (6.25%) from retailers who have more than $10,000 in annual  online sales in the state of Illinois [more on it here]. The law also applies to sales driven

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10 Articles to Read on Affiliate Nexus or So-Called Amazon Tax

Earlier this morning the Performance Marketing Association has made a blog post dedicated to the recent media coverage on the subject of affiliate nexus tax. Funny how it is, but I had a closely related idea in mind for my today’s blog post as well. Related, but not identically the

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Amazon versus New York State: Appellate Court Decision

Earlier this month Davis & Gilbert LLP released a “taxation alert” on the subject of the so-called affiliate tax [more on the tax here], and particularly the case Amazon’s appeal regarding the tax’s constitutionality in the State of New York. The alert reads: In February 2009, the New York State

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Connecticut Moves One Step Closer to Advertising Tax

Yesterday (March 25, 2010) the Joint Finance Committee of the state of Connecticut has passed its version of the Internet sales tax bill (HB 5481) or the “act concerning the collection and remittance of the sales tax by remote sellers” (italics mine). There were 35 votes “for” versus only 13

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Interview with Jen Goode on Colorado Internet Sales Tax

Today I have had a chance to interview Jen Goode, a Colorado-based affiliate marketer and business owner, to get her inside perspective on the Colorado Internet sales tax bill, Amazon’s termination of Colorado affiliate accounts, and other related questions. Here is the interview: GP: Once again, thank you for agreeing

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How So-Called "Amazon Tax" Harms Thousands of Small Businesses

Brad Crooks, a Colorado-based photographer and affiliate marketer, has posted an important link on his Facebook wall — a link to Tax Foundation‘s new report on the harm and failures of the affiliate/advertising tax: I have purposely highlighted, Brook Schaaf’s comment which I echo 100%. I agree that calling it

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Does Terminating Colorado Affiliates Resolve the Issue?

Earlier today Colorado-based affiliates participating in the Amazon Associates program (Amazon’s affiliate program) have received a notice of immediate termination. Shawn Collins posted the full text of it here. Here’s an excerpt: Dear Colorado-based Amazon Associate: We are writing from the Amazon Associates Program to inform you that the Colorado

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Colorado Internet Sales Tax Bill Signed by Governor

Performance Marketing Association has just posted: On Thursday February 25, 2010, Governor Ritter signed into law HB 1193. This bill no longer includes any reference to affiliate nexus or the concept of an advertising tax. The final bill can be found here. It does, however, still impact online retailers, who

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