[mellie]

Trying to further motivate every affiliate to look at their state's nexus definition. Maybe a contest will help.

Contest is open to affiliates and the rules are simple. Find YOUR state's definition of nexus as it pertains to sales and the affiliate marketing industry. (If you live outside of US you can pick your favorite state ) Post an excerpt of the nexus definition (or send it to me) and include the link to the official government website where you found it.

First correct post/email from each state wins a sponsorship/membership in Affiliate Voice (current paid Affiliate Voice members will receive a substitute prize) plus you'll get an entry into the prize pool. Hoping for some prizes from merchants and OPM's to add to a prize pool.

At 9 am EST Thursday 9/3, any state without a correct answer will be up for grabs to affiliates from anywhere.

Remember: Open to affiliates. Your state's current Nexus definition as it pertains to sales tax plus the government website where it is found are required to enter. Non-US affiliates can pick a state.

Hint: Sometimes the answer is right in front of at least very close.

[rematt]

It looks like Carolyn should be the first winner. Here's a link to her post yesterday that highlights Illinois' Nexus definition.

-rematt

[Sharon.Mostyn]

Hi Mellie! As both a wannabe-affiliate and AM, here's Maryland's Nexus Information for Sales and Use Tax:
http://business.marylandtaxes.com/ta...duse/nexus.asp

Under Maryland law, out-of-state vendors must register with the Maryland comptroller and file Maryland sales and use tax returns if the vendor shows a nexus connection by:

* Permanently or temporarily maintaining, occupying, or using any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property or a taxable service directly or indirectly through an agent or subsidiary (Tax-General Article, Section 11-701(b);
* Having an agent, canvasser, representative, salesman, or solicitor operating in the state for the purpose of delivering, selling, or taking orders for tangible personal property or a taxable service (Section 11-701(b)(2); or
* Entering the state on a regular basis to provide service or repair for tangible personal property (Section 11-701(b)(iii).

The Comptroller's Office interprets Section 11-701(b)(2), including sub-paragraph (iii), as broadly as is permitted under the United States Constitution. It is our position that the U.S. Constitution does not require an out-of-state vendor to have a substantial physical presence in the taxing state for the state to require that vendor to collect sales and use tax. All that is required is for the out-of-state vendor to demonstrate more than a "slightest presence" in the taxing state.

In general, entering the state to service or repair tangible personal property will be regarded as "regular" if a vendor, such as furniture or appliance dealers, provides such service or repair as a customary, usual or normal course of business.

The statute does not define the term "service...for tangible personal property." Therefore, the comptroller will apply the dictionary definition of "service." As used in Section 11-701(b)(2)(iii), service is defined as "installation, maintenance, or repairs provided or guaranteed by a dealer or manufacturer," by the American Heritage Dictionary, Second College Edition (1985).

A dealer or manufacturer who regularly installs, or who performs maintenance for, tangible personal property such as furniture or appliances is engaged in the business of an out-of-state vendor within the meaning of Section 11-701(b)(2)(iii).

No minimum number of service or repair visits is required to meet the definition. If it is the vendor's policy to provide service or repair for tangible personal property, and the vendor in fact provides such services or repairs during the audit period, these services or repairs will be regarded as regular. On the other hand, any services or repairs that are provided on a discretionary and infrequent basis will not be regarded as regular.

We will examine all relevant information in making a determination, including advertising materials and promotional literature, representations made to prospective customers before sale, whether the vendor routinely employs service or repair personnel or regularly contracts for such services or repairs, and the vendor's description of its business operations as contained in business documents and submissions to government agencies in the vendor's home state.

If you have any questions, please contact Compliance Programs at 410-767-1322.

[loxly]

Prizes? Did someone mention they need prizes? How about an 11x14 print of this:



“Your work is to discover your work and then with all your heart to give yourself to it.” The wise words of Budda, combined with a photo of a man hard at work by photographer Deborah Carney.

Affiliate marketers have discovered their "work" and then give all their heart to it. Let's not let the government take away our ability to do our choosen work and to potentially shut down not only affiliates, but merchants.

Mellie, we can give away 3 of these.

(Another prize coming in a separate post!)

[Sharon.Mostyn]

Originally Posted by loxly

Affiliate marketers have discovered their "work" and then give all their heart to it. Let's not let the government take away our ability to do our choosen work and to potentially shut down not only affiliates, but merchants.

I wholeheartedly agree to your eloquent statement, Loxly!

[isellstuff]

Here is the Texas definition of a nexus:

http://www.window.state.tx.us/taxinf...x/1a.htm#nexus

[mellie]

Looks like a lot of states will be up for grabs tomorrow. I'll start listing winners in the morning.

Thanks for contributing some prizes Deb.

And thanks to those who have entered.

[knight01]

http://codes.ohio.gov/orc/5741.01 Section I discusses "substantial nexus", fortunately Ohio is working toward joining the SSTP: http://www.tax.ohio.gov/channels/bus...aw_changes.stm I say it's fortunate because they aren't looking at pulling a NY or NC style tax.

(I) “Substantial nexus with this state” means that the seller has sufficient contact with this state, in accordance with Section 8 of Article I of the Constitution of the United States, to allow the state to require the seller to collect and remit use tax on sales of tangible personal property or services made to consumers in this state. “Substantial nexus with this state” exists when the seller does any of the following:

(1) Maintains a place of business within this state, whether operated by employees or agents of the seller, by a member of an affiliated group, as defined in division (B)(3)(e) of section 5739.01 of the Revised Code, of which the seller is a member, or by a franchisee using a trade name of the seller;

(2) Regularly has employees, agents, representatives, solicitors, installers, repairmen, salesmen, or other individuals in this state for the purpose of conducting the business of the seller;

(3) Uses a person in this state for the purpose of receiving or processing orders of the seller’s goods or services;

(4) Makes regular deliveries of tangible personal property into this state by means other than common carrier;

(5) Has membership in an affiliated group, as described in division (B)(3)(e) of section 5739.01 of the Revised Code, at least one other member of which has substantial nexus with this state;

(6) Owns tangible personal property that is rented or leased to a consumer in this state, or offers tangible personal property, on approval, to consumers in this state;

(7) Except as provided in section 5703.65 of the Revised Code, is registered with the secretary of state to do business in this state or is registered or licensed by any state agency, board, or commission to transact business in this state or to make sales to persons in this state;

(8) Has any other contact with this state that would allow this state to require the seller to collect and remit use tax under Section 8 of Article I of the Constitution of the United States.

[mellie]

So far (as of noon EST) we have winners in Tx, Oh, Il, Md, Ga, Hi, Fl, NC, NY, Mn, De, Wy

Other states all up for grabs.

Rematt (you win for Il) Sharon, Isellstuff and Knight01 are all winners. Email me your contact info.

(Hint - Some of the answers are very easy to find )

[Sharon.Mostyn]

Thanks, Mellie! I'll send it along now!

[rematt]

Thanks Mellie, but I didn't do anything to win. I know CT is a member of the board, but she really deserves the prize, not me. I do plan on becoming a member soon though.

-rematt

[Carolyn - ShareASale]

Originally Posted by rematt

Thanks Mellie, but I didn't do anything to win. I know CT is a member of the board, but she really deserves the prize, not me. I do plan on becoming a member soon though.

-rematt

I hereby donate my prize to Rematt!!

[CathyM]

California:

http://www.boe.ca.gov/pdf/pub109.pdf - May 2007

If your business is located outside of California, your sales of physical products
delivered to California locations are generally subject to the state’s use
tax. While your customers are responsible for the use tax, you must collect it
from them and pay it to us if you
• Have a permanent or temporary business location in California,
including a warehouse, sales room, or office; or you
• Have any kind of representative or agent in the state, even temporarily,
who makes sales, takes orders, installs or assembles merchandise, or
makes deliveries for you.

[John Powell]

Louisiana RS 47:301(4) This is the state code citation. It was laid out in a blog here also.

[mellie]

Thanks for the public and private responses. I think all states have been spoken for, I'll confirm later this afternoon.
John and Cathy are two more ABW winners.

[rematt]

Originally Posted by Carolyn - ShareASale

I hereby donate my prize to Rematt!!

Thanks Carolyn, I am honored.

-rematt