Legal Matters

So unless there’s some additional solicitation activity that occurs in New York by the site owner, the link alone won’t be sufficient to impose a tax-collection duty.

The TSB presents two examples with different outcomes showing this requirement. First, if the Web site owner distributes flyers in the state promoting the presence on its Web site of links to the out-of-state retailer, then the presumption can’t be rebutted and the out-of-state retailer must register for sales/use tax collection.