According to a recent article, there are 5 changes to state nexus laws that will affect the fourth quarter of 2015.
Effective September 1st, Washington's click-through nexus legislation went into effect."It created a rebuttable presumption of nexus for online retailers with more than $10,000 in annual Washington sales resulting from click-through advertising arrangements with residents of the state."
Effective October 1st, Nevada enacted an affiliate nexus bill containing a click-through nexus provision.
Effective October 1st, Michigan also enacted a click-through nexus provision. "For the presumption of nexus to apply, Michigan adds a requirement that the retailer have more than $50,000 in annual gross receipts from sales to its residents."
Vermont'click-through nexus laws may go into effect on December 1st. "Vermont passed its click-through nexus law back in 2011, but the law still hasn’t gone into effect. Vermont’s click-through nexus law is not set to go into effect until the state’s Attorney General determines that at least 15 other states have similar nexus provisions. With Nevada, Michigan, and Washington bringing this number to 17, Attorney General William Sorrell is expected to declare next month that this requirement has been met. The Vermont Department of Taxes has announced that if he does so, it will implement the click-through nexus law effective December 1st."
Effective October 1st, "Alabama is offering online retailers not otherwise considered to have nexus the opportunity to voluntarily collect and remit tax on sales to Alabama customers."
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