Legal Matters

New York’s new nexus-expanding affiliate marketing law has generated considerable confusion and anxiety in the direct marketing industry. The legislation was signed into law on April 15, and now the second shoe has dropped in the form of a technical services bulletin (TSB) issued by the New York Department of Taxation and Finance on May 8 — TSB-M-08(3)S. The TSB purports to explain the new law and resolve some of the uncertainties arising from its vague statutory language.