Why don’t affiliates establish nexus for out-of-state merchants?
Affiliates provide a form of Internet-based advertising similar to traditional print ads distributed by catalog retailers. They post ads on their own Web sites for their advertisers and are paid when a user clicks on the ad and takes an agreed-upon action, like making a purchase or filling in a form. Posting an ad for a merchant does not qualify the affiliate’s locale as a physical presence for that merchant.
