On May 24th Louisiana lawmakers tossed their hat into the Amazon Bill arena and introduced HB641. This bill, if enacted would add affiliate nexus and “click-through nexus” provisions to the sales and use tax laws.
Affiliate Nexus: The definition of dealer would be expanded.
Click-Through Nexus: The definition of “engaging in business” would be expanded to include “the solicitation of business through an independent contractor or any other representative pursuant to an agreement with a Louisiana resident or business under which the resident or business, for a commission, referral fee, or other consideration of any kind, directly or indirectly refers potential customers, whether by link on an Internet website or otherwise, to the seller.”
As of 5/25 the bill is pending House final passage.
The text of the bill as introduced can be viewed at: http://www.legis.state.la.us/billdata/streamdocument.asp?did=749549