Affiliate tax

Why does this matter?

In most cases these bills require merchants to collect and remit sales tax from residents of those states because of working with affiliates in that state. As a result, some merchants may choose to end their relationships with resident affiliates to avoid this expense. For specific information on how this tax will impact your business, please contact your tax accountant.
  • The YELLOW states below to review the state’s respective law/statute.
  • GREEN states indicate a bill, or bills that were ruled invalid through the court process.
  • RED states indicate a bill that is introduced and being considered by state legislature.


*Map courtesy of the Performance Marketing Association

Recent news and updates:

States that do not collect sales tax, such as New Hampshire, are filing briefs in support of not changing the current SCOTUS ruling on out of state tax collection. Residents of Delaware and New Hampshire,  states without sales tax, do not want to be forced to collect taxes for other states.  Georgia is expected to pass HB 61 requiring out of state retailers to collect sales tax if annual sales exceed $250,000 or 200 sales. Idaho passed legislation for online sales tax collection. New Mexico, Idaho and Iowa are also considering online sales tax legislation.