California Director of Finance Ana Matosantos has certified that federal law authorizing states to require a seller to collect sales or use taxes on the sales of goods or services to in-state purchasers without regard to the location of the seller was not enacted by July 31, 2012, the deadline specified in Ch. 313 (A.B. 155), Laws 2011. A.B. 155 delayed implementation of a law that enacted click-through and affiliate nexus. As a result of the certification, those click-through and affiliate nexus provisions are operative September 15, 2012. Details of the legislation enacted in 2011 are discussed in previous stories. (TAXDAY, 2011/07/05, S.1 ; TAXDAY, 2011/09/26, S.3 )
Letter , Department of Finance, Office of the Director, August 15, 2012
