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- Title
Understanding Click-Through Nexus.
- Authors
Rosenthal, Corey; Smith, Scott; Paton, Keisha
- Abstract
The article reports on several U.S. states adopting click-through nexus laws, also known as Amazon laws, regarding Internet purchases and associated tax. It is said that certified public accountants (CPAs) should be able to advise businesses on how these Amazon laws can be created and the effects it can have. Under these laws, an out-of-state retailer with no physical presence in the state has sales/use tax nexus if it has an in-state affiliate.
- Subjects
UNITED States; ELECTRONIC commerce tax laws; RETAIL industry; RETAIL industry laws; INTERNET; ACCOUNTANTS; TAXATION
- Publication
CPA Journal, 2017, Vol 87, Issue 1, p62
- ISSN
0732-8435
- Publication type
Article