Tax & Accounting Blog

LA: Amazon Bill Introduced

Indirect Tax, Sales and Use Tax, Sales Tax Nexus June 2, 2011

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: