Sales tax glossary
What is click-through nexus?
Click-through nexus is a sales tax obligation created when a remote seller pays in-state residents commissions for referring customers through website links, and those referrals pass a set sales level. States adopted these laws before economic nexus existed, and many have since repealed or replaced them.
Example
Under a click-through law, a seller that pays in-state bloggers a commission on referred sales, and passes the state's referral-sales threshold, is presumed to have nexus there.
Why it matters for sellers
Economic nexus has largely overtaken click-through rules, since a seller that meets a click-through test usually meets the economic threshold too. Some click-through laws remain on the books, so affiliate programs are still worth reviewing.
Related terms
This definition is general information, not tax or legal advice. Rules vary by jurisdiction and change over time.
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