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Affiliate Nexus Tax Update: Supreme Court to Select Cases in November

Affiliate Nexus Tax Update: Supreme Court to Select Cases in November

scotus sealWe have received word that the US Supreme Court will meet November 26th to decide if it will select the petitions filed by Amazon and Overstock, challenging New York’s affiliate nexus tax law.

If the Supreme Court chooses these cases, it will decide once-and-for-all the constitutionality of affiliate nexus tax laws. If the Supreme Court rules on the side of Amazon and Overstock, affiliate nexus tax laws become null-and-void. This is critically important to the future of the performance marketing industry.

The PMA has contributed two key factors, which experts tell us should have an important impact on the Supreme Court’s decision to select this case:

1. Our amicus brief (‘friend of the court’ filing, which supports the petitioners’ side) does an artful job of describing the devastation to 90,000 affiliate marketers in the 13 states where these laws have passed. We provide the only real world, quantifiable impact resulting from these state laws. PMA members received a bound copy of our amicus brief, printed by the Supreme Court’s official printer and in the same form delivered to Supreme Court justices.

2. Our recent victory in the Illinois Supreme Court, upholding our lower court victory, presented a differing state ruling than New York. And when two states disagree, that is a strong inducement for the Supreme Court to intervene.

We wish Amazon and Overstock the best of luck, and hope the Supreme Court hears this case!

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Performance Marketing Association

The Performance Marketing Association (PMA) is a non-profit trade association founded in 2008. It is the only trade association representing the performance marketing industry.

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