Tax & Accounting Blog

Pennsylvania Introduces Click-Through-Nexus Bill

Indirect Tax, Sales and Use Tax, Sales Tax Nexus October 13, 2011

On October 3rd the Pennsylvania House introduced HB 14, an affiliate/click-through nexus bill. If the bill is enacted as it is currently drafted, it would expand the definition of “maintaining a place of business in this Commonwealth” for sales & use tax purposes to include the following provisions:

– A click-through nexus provision;

– A provision that presumes nexus for members of the same “integrated business enterprise” if any of the members of the group have nexus by directly, or indirectly through an agent or representative, maintaining or using a physical place of business or regularly soliciting orders; and

– An affiliate nexus provision

The bill also contains a notification requirement for non-collecting retailers.

HB14 has been referred to the House Committee on Finance.