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:

Oral arguments for South Dakota v. Wayfair, Inc. before the US Supreme Court will take place on Tuesday, April 17, 2018. The Trump Administration is backing the states’ bid to collect online sales tax. States not conforming  to the Streamlined Sales Tax and Use Tax Agreement may not receive fair shares of tax at the city and county level. Online sales tax legislation has been introduced again Idaho. Legislation in Nebraska failed again. Online sales tax collection begins in Pennsylvania on April 1.