Watch Out: Use Tax is Rearing Its Ugly Head Again

* the law provides that the presumption of nexus “may be rebutted by proof”; that the affiliate marketing activity wouldn’t “satisfy the nexus requirement of the United States Constitution.”

In other words, as Isaacson points out, an e-merchant issued a sales/use tax assessment by the New York Department of Taxation and Finance “can present facts and legal arguments that, despite its links to New York Web sites, the relationship is not sufficient to meet constitutional nexus standards.”