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Welcome to the Performance Marketing Association Industry Report, a podcast dedicated to the most pressing issues impacting advertisers, publishers, networks and agencies. This time around we are doing talking about nexus and how it impacts affiliates.
Lisa Picarille hosted and was joined by Stephen Kranz, a partner with the Washington, DC law firm of Sutherland Asbill & Brennan.
He is Sutherland’s general counsel in its State and Local Tax (SALT) Group. Previously he was general counsel for the Council on State Taxation (COST), a trade association based in Washington, D.C., which represents the interests of nearly 600 of the nation’s largest taxpayers on issues of state and local taxation. Prior to joining COST, he spent six years as an Honors Program trial attorney with the U.S. Department of Justice, Tax Division, and two years as the Chief Counsel to the District of Columbia’s Office of Tax and Revenue.
The discussion centered on the legal definition of nexus. We talked about how is nexus currently being applied as it related to Internet companies; how are affiliates different when it comes to establishing nexus; whether states that have enacted the ad tax be challenged on a constitutional level and what are the arguments on both sides.
We also went in-depth about how nexus can it be enforced without passing these ad tax bills, alternatives to the ad tax (such as the Streamlined Sales Tax initiative) as well as statutes being proposed by the Multistate Taxation Commission and how those could impact affiliates and merchants.
For more information on the advertising tax check out the Performance Marketing Association.
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