Introduced by State Representatives John Rodgers, Megan Smith, and Jeffrey Wilson, Vermont House Bill 661 is just the latest in a spate of “Amazon Tax” bills to sweep the nation – bringing the total to five states within nine days of each other.
This latest bill would take effect July 1, 2010, if passed into law.
Like its recent predecessors in other states, and similar to the New York (what I’ve called the “original Amazon Tax” law), North Carolina, and Rhode Island, this bill creates a rebuttable presumption of nexus when a seller is “soliciting business through an independent contractor, agent, or other representative if the person enters into an agreement with a resident of this state under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an Internet website or otherwise,” and has met a threshold of $10,000 during the preceding tax year.
Seems like the states, one at a time, are lining up to redefine “nexus,” particularly against the backdrop of this tough economy. 
Filed under: E-Commerce, Legislation Tagged: | affiliates, Amazon Tax, H.B. 661, Internet sales tax, internet tax, nexus, Vermont
