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affiliate nexus tax

The Performance Marketing Association’s mission is to advance and protect responsible performance marketing. One of our main goals is to advocate on behalf of the businesses that comprise the performance marketing industry and we’ve vigorously done so, since 2008.

As 2014 is shaping up to be an interesting year for performance marketing with Do-Not-Track, Consumer Privacy and FTC Compliance legislation on the table along with additional Internet sales tax reform legislation, the PMA will be working diligently to provide leadership and guidance to protect against the unconstitutional laws that threaten our industry.

To that end, we want to keep you updated on the Federal and State legislative activity concerning Internet sales tax (both passed and proposed), so that you can be aware of how it may impact your business.

Internet Sales Tax Reform Around the United States

  • Please click on the YELLOW states below to review the state’s respective law/statute.
  • GREEN states indicate a bill, or bills that were ruled invalid through the court process.
  • RED states indicate a bill that is introduced and being considered by state legislature.


This information is not tax or legal advice, it does not necessarily represent the PMA’s position(s). It is provided as a courtesy for your convenience. The PMA shall not be responsible for the accuracy of such information, especially considering a portion of the information may be provided by third parties. We therefore disclaim all liability and responsibility arising from any reliance placed on such information. You should consult with your own legal and tax advisors before taking or refraining from taking any actions.

The email that thousands of Affiliate Marketers in Illinois hoped would come – finally did.  

Amazon revised their terms as such:

November 20, 2013 version – full link here

“In addition, if at any time following your enrollment in the Program you become a resident of Arkansas, Colorado, Maine, Minnesota, Missouri, North Carolina, or Rhode Island, you will become ineligible to participate in the Program, and this Operating Agreement will automatically terminate, on the date you establish residency in that state.”

“We’re pleased to announce that the Amazon Associates program is again open to residents of the State of Illinois.

The US Supreme Court announced today that they have officially denied the petitions filed by Amazon and Overstock, to appeal New York’s affiliate nexus tax law.

We are terribly disappointed in this outcome. There are over 80,000 online affiliate marketers in the US who have had their incomes devastated by various states’ attempts to regulate interstate commerce. Aside from the different rulings from Illinois and New York, the laws don’t work. They don’t compel e-retailers to collect sales tax. The states who have passed these laws have actually lost income tax revenue from the small businesses forced to move out-of-state or down-size.

Today, November 26th, 2013, the Supreme Court announced some cases it would grant review, and the Court did not include the Amazon/Overstock petition in its list of considered cases.   There is a chance the petition is being held over for review or for a later conference. We will know more on Monday December 2nd, when the Court lists the cases that are officially denied. 

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.

  Performance Marketing Association Wins Suit Challenging Validity of Illinois Affiliate Nexus Law Supreme Court Upholds 2012 Circuit Court Decision   CAMARILLO, CALIFORNIA, OCTOBER 18, 2013 – The Performance Marketing Association (PMA) today received news that the Illinois Supreme Court reaffirmed the circuit court decision, declaring that the state’s “affiliate...

The PMA has issued the following press release: Performance Marketing Association Congratulates US Senate for Passing Marketplace Fairness Act  The 76,000 small Internet businesses wiped out by states’ unconstitutional attempts at regulating interstate commerce are closer to getting back in business. CAMARILLO, May 6, 2013 – The Performance...