New York, North Carolina, and Rhode Island are the only states to have enacted affiliate nexus taxes, but according to The Bureau of National Affairs, Inc’s recent 2010 Survey of State Tax Departments, 14 additional states indicated that “that an Amazon-type arrangement with an in-state affiliate would trigger nexus if the affiliate was paid less than $10,000 during the year,” according to BNA’s Steve Roll.

The states? Arizona, Florida, Iowa, Maryland, Missouri, Nevada, New Mexico, North Dakota, Pennsylvania, South Dakota, Tennessee, Texas, Washington, and the District of Columbia.

These 14 states (technically 13 states and DC) may be taking what Roll refers to as the “subtle approach” of taxation. Roll says that “The fact that 14 additional states said that they would find nexus for in-state affiliates, suggests that these jurisdictions may believe that the ‘Amazon-law’ approach fits within their sales tax nexus policy---without the need for enacting legislation.”

Roll continues, “The survey results reflect an ongoing trend: cash-strapped states are aggressively pursuing new theories for establishing nexus and enforcing tax obligations against online vendors or their customers. So far there have been no adverse court rulings to deter them.”