Tennessee and other states, including Hawaii, South Carolina, Indiana, Michigan and Utah appear to be emboldened to enact click-through nexus legislation during their current legislative sessions. These states are proposing legislation similar to the New York law that will adopt a rebuttable presumption that out-of-state retailers have nexus in the taxing state. This article explains the continued uncertainty in this area of the law despite the decision by the United States Supreme Court not to review the New York law.

Republished with permission. This article first appeared in The Bureau of National Affairs, Inc. Bloomberg BNACopyright©, March 2014, Volume 12, Number 3 Issue.

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