Click-Through Nexus Tax

  • Legislation Defeated
  • Legislation Passed
  • Legislation Pending
  • No Sales Tax
  • No Recent Legislation
  • Click-Through Nexus Tax Policy
  • Legislation Overturned
US Nexus Tax Map
Federal Legislation

Federal and state legislatures continue to propose and consider laws regarding click-through nexus tax legislation. Click-through nexus tax legislation typically requires that a remote seller meets a minimum sales threshold in the state in question resulting from activities of an in-state referral agent ("Click-Through Nexus Tax"). The seller must be making commission payments to the in-state resident for any orders that come about as a result of the click-through referral from the resident's website. It's important to understand the legislation- both passed and proposed- that may affect your business. Depending on the state, Click-Through Nexus Tax legislation may or may not also include Affiliate nexus tax legislation; you should contact your local tax and legal expert to ensure your compliance with all relevant state tax provisions.

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Disclaimer: This information is not tax or legal advice, it does not necessarily represent CJ Affiliate's position(s). It is provided as a courtesy for your convenience. CJ shall not be responsible for the accuracy of such information, especially considering a portion of the information may be provided by third parties. We therefore disclaim all liability and responsibility arising from any reliance placed on such information.


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