Behind the New York Nexus Saga

By George S. Isaacson

Key TSB Provisions
1. Mere advertising on an affiliate’s Web site, including pay-per-click arrangements, won’t give rise to a presumption of tax collection obligations.

The TSB provides that, “A business is not considered a vendor ... merely because the business stores advertising on a server or other computer equipment located in New York State, or has advertising disseminated or displayed on the Internet.”