Connecticut Governor Malloy signed HB 6652, the budget adjustment bill, on June 21 and it became effective immediately. This law amends SB 1239, the main budget bill that passed May 4.
HB 6652 pushes back the effective date of the affiliate nexus tax from July 1 to May 4, 2011.
Besides making the tax retroactive, the new law removed the rebuttable presumption language, captures affiliates that are “located in” rather than “a resident of” Connecticut and narrows the types of commissions received by an affiliate to only the sale of a taxable item or service.
A copy of HB 6652 can be found here: HB 6652