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October 30th, 2015, 01:10 PM #1Wyoming and Tax Nexus
Got this from an colleague working with a merchant who is highly scrutinizing nexus on a state by state basis.
Even though Wyoming has not enacted a click through nexus statue; in recent ruling the Wyoming Supreme Court complicated the question of whether an online affiliate marketing program establishes sales/use tax nexus for an out-of-state retailer. In Travelocity.com LP, et al. v. Wyoming Department of Revenue, the court considered whether online travel companies (OTCs) had a nexus with Wyoming, and, if so, whether the OTCs were liable for collecting sales and lodging tax on hotel bookings.
Since it is unclear at this time whether the Wyoming Supreme Courtís discussion of online affiliate marketing programs in Travelocity.com will be used as justification to assert sales/use tax nexus against other online retailers we have elected to not engage Publishers in this state.
October 30th, 2015, 01:16 PM #2
That is like comparing apples to bananas! Yes, both are online, but there are very specific issues about Travelocity that involve tax rates on hotel rooms and have absolutely nothing to do with affiliate marketing. Hopefully your colleague can help the merchant understand the difference and know that Wyoming affiliates are quite safe to work with!
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