Watch Out: Use Tax is Rearing Its Ugly Head Again

* a key component of the law is that the New York-based company providing a link on a Web site must receive a commission or other consideration for its referral of customers;

* the legislation includes a provision that protects e-retailers from back-tax liability based on a new Web-link nexus theory if they register for use tax collection by June 1 — New York tax authorities will probably start issuing tax assessments to some out-of-state retailers after June 1, Isaacson notes; and