FALSE ALARM according to the PMA:

West Virginia did NOT pass what we have come to call an ‘affiliate nexus tax’, although some analysts refer to a recently passed law with the same term. The law passed in West Virginia implicates subsidiaries or controlled groups of corporations, which are often legally referred to as ‘affiliates.’ The West Virginia law does not contain ‘click through nexus’ language, which would have impacted advertising and affiliate marketers.