I sent an email RI tax dept asking about how to rebut the presumption of nexus. I used an example of an affiliate who does not solicit in Rhode Island or do anything of that nature other than getting natural search engine marketing. (I gave more detailed information in my email)

Their response is that having relationships with RI residents who get compensated for sales creates a nexus that cannot be rebutted. They said that using RI residents to generate sales equals soliciting. Their response also seems to indicate that OPM would create a nexus.

This of course assumes the $5,000 threshold is met.

Not good news for finding "easy" working solutions.

(Not sure when or how to rebut the presumption of nexus; I was just told that in the case I described it would be impossible to rebut)

Probably time for RI affiliates to hire a sales & use tax attorney to dig deeper.