An evolving issue is proposed statutes similar to the Colorado statue regarding sales and use tax notice and reporting requirements. The AICPA has commented on the Multistate Tax Commission's proposed draft model statute on this.
Overview of the Marketplace Fairness Act of 2013 and Related Issues Regarding State Tax of Remote/Online Sales
Trends in Sales and Use Tax for Remote Sellers (The Tax Adviser, 2/13)
Colorado’s “Amazon” Law Requiring Out-of-state Retailers to Report Sales Held to be Unconstitutional, April 5, 2012
How States can Improve Sales and Use Tax Collection (Corporate Tax Insider, 10/29/12)
Back to School: Sales Tax Nexus Lessons (Corporate Tax Insider, 8/23/12)
Affiliate Nexus and State Sales Tax (Grabbing Remote Vendors via the "Amazon" law), including:
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