On January 13th New Mexico joined the list of states which have introduced click-thru-nexus bills this year. SB 95 would provide a rebuttable presumption that a person with no physical presence in New Mexico is engaged in business for New Mexico retail sales and use tax purposes and to have nexus with the state if the person enters into an agreement with an affiliate physically present in New Mexico under which the affiliate, for a commission or other consideration, would directly or indirectly refer potential customers, whether by a link on an Internet site or otherwise, to that person. The presumption would be applicable only if the cumulative gross receipts from sales by that person to customers in New Mexico who are referred to that person by all affiliates with this type of agreement with the person are in excess of $10,000 during the preceding 12-month period ending on June 30 of any year.
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