Arkansas Enacts Amazon.com Nexus Law!!!!
by AccountingWeb on
The Governor of Arkansas has signed an "affiliate nexus" law and "click-through nexus" (or Amazon.com nexus) law into effect as of April 1, 2011 (SB738).  The laws take effect 90 days after enactment. Affiliate Nexus Law Under the Affiliate Nexus law, a seller is presumed to be engaged in the business of selling tangible personal property or taxable services for use in the state if an affiliated person is subject to the sales and use tax jurisdiction of the state and the:
- Seller sells a similar line of products as the affiliated person and sells the products under the same business name or a similar business name;
- Affiliated person uses its in-state employees or in-state facilities to advertise, promote, or facilitate sales by the seller to consumers;
- Affiliated person maintains an office, distribution facility, warehouse or storage place, or similar place of business to facilitate the delivery of property or services sold by the seller to the seller's business;
- Affiliated person uses trademarks, service marks, or trade names in the state that are the same or substantially similar to those used by the seller; or
- Affiliated person delivers, installs, assembles, or performs maintenance services for the seller's purchasers within the state.