PMA files brief in New York State Supreme Court against “Affiliate Tax”
The Performance Marketing Alliance (PMA) filed a brief yesterday in New York State Supreme Court in support of Amazon.com and Overstock.com in a pending lawsuit with the state. The case is over whether affiliate partners constitute a physical “nexus” in the state, and hence require online only retailers to charge consumers sales tax on online purchases. There’s some more coverage on the WSJ Digits blog. If enacted, bills like the one that became law in New York State impact entrepreneurs and small businesses that earn a living as an affiliate. Below you’ll find a few maps that illustrate the extent





