Bill > S1330

This bill amends Chapter 64H of the General Laws to apply sales tax to certain retail sales made over the internet, specifically targeting situations where an out-of-state seller has an agreement with a resident of the Commonwealth (Massachusetts) who, for a commission or other payment, refers customers to the seller, for example, through a website link. If the total sales from such referred customers in Massachusetts exceed $10,000 in the preceding twelve months, the seller is presumed to be a vendor responsible for collecting and remitting sales tax. This presumption can be overcome if the seller can prove that the referring resident did not engage in any solicitation within Massachusetts that would establish a sufficient connection, or "nexus," required by the U.S. Constitution for taxation.