In the Mississippi House of Representatives, an Amazon.com nexus or "click-through" nexus bill has been introduced (HB363).
The key parts of the bill that describe the changes are:
a "remote sale" is a sale of tangible personal property or specified digital products, ordered by mail or other means as described in subsection (2)(e), to a purchaser who is in this state at the time the order is remitted, from a person who receives the order in another state of the United States, or in a commonwealth, territory or other area under the jurisdiction of the United States, and which person transports the property or products or causes the property or products to be transported, whether or not by mail, from any jurisdiction of the United States, including this state, to the purchaser in this state who ordered the property or products or to another person in this state for whom the purchaser ordered the property. For purposes of this definition, it will be presumed that every purchaser resident in this state who remits an order shall have been in this state at the time the order was remitted.
Every person doing business in this state who makes a remote sale is subject to the power of this state to levy and collect the tax imposed by this article when:
The person solicits or transacts business in this state by employees, independent contractors, agents or other representatives, whether the remote sales thus subject to taxation by this state result from or are related in any other way to such solicitation or transaction of business. A person is presumed to be soliciting or transacting business by an independent contractor, agent, or other representative if the person enters into an agreement with a resident of this state 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 person. This presumption may be rebutted by proof that the resident with whom the person has an agreement did not engage in any solicitation in the state on behalf of the person that would satisfy the nexus requirement of the United States Constitution;
For more information on the bill, go to MSHB363.
Mississippi introduced a similar bill in 2010 and it did not pass. We will have to wait and see if this bill makes it to the finish line. As written, this bill would become effective July 1, 2011.