[Kristin Kinsey]

I believe it would be highly beneficial if we kept a centralized running list of the current states under hearing with the links to the bill/law language, and how they define a nexus.

Currently in Affect:

New York
Nexus: $10,000 in Revenue in Previous 4 Quarters
Language/Memo: http://www.nystax.gov/pdf/memos/sales/m08_3s.pdf

North Carolina
Nexus: $10,000 in previous 4 Quarters by NC Affiliates to NC Residents
Language/Memo: http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2009&BillID=s202

Rhode Island
Nexus: $5,000 in Revenue in Previous 4 Quaters
Language/Memo: http://www.rilin.state.ri.us/BillText/BillText09/HouseText09/Article-016-SUB-A-as-amended.pdf

Pending:

California - Vetoed!
Nexus: $10,000 in Revenue in Previous 4 Quarters
Language/Memo: (In Budget Bill) http://www.leginfo.ca.gov/pub/09-10/bill/asm/ab_0151-0200/ab_178_cfa_20090424_114707_asm_comm.html

Tennessee
Nexus: $2,000 in previous 4 quarters Tn Affiliates to Tn residents
Language/Memo:




States that are Safe:
Alabama
Oregon
New Hampshire
Montana
California - Nexus Vetoed By Gov.
Hawaii - ? Intent to Veto
Minnesota

[Kristin Kinsey]

1) The person or entity engages in or solicits business
with twenty or more persons within this State; or

2)The sum of the value of the person or entity's income,
gross proceeds, gross rental, or gross rental proceeds
attributable to sources in this State equals or exceeds
$100,000.

Is this right for Hawaii Nexus or has it been changed since this document I am reading and linked above?: 20 or more affiliates, or if the company makes $100,000 or more within that state?

[zooma230]

I believe the Hawaii bill is under SB 1678. Following is a link to that bill: http://www.capitol.hawaii.gov/session2009/bills/SB1678_HD1_.htm

There is not any verbiage in this document that specifies a set number of partners to qualify for nexus. Also, the dollar amount is $10,000.

[mellie]

Hawaii is HB1405 $10,000 in previous 4 quarters in sales from all Hawaii affiliates to Hawaii residents.
http://www.capitol.hawaii.gov/session2009/Bills/HB1405_CD1_.HTM

(SB1678 pertains to amendments that Hawaii needs to have in place for SSTP membership)

[zooma230]

Thanks for the clarification.

[pjvesperman]

This is a great idea. Very useful to see this in one place. Thanks Kristin

[mellie]

Tennessee SB1741 and HB1947 $2,000 in previous 4 quarters Tn Affiliates to Tn residents

[pjvesperman]

North Carolina H558 $10,000 during the preceding four quarterly periods

[Kristin Kinsey]

My pleasure. It was purely selfish ;)

Can a mod please modify the first post to include the additional information that is in this thread so we have a central post?

[mellie]

North Carolina actually has it as part of their budget bill which is back in committee. Budget bill is S 202.

[MattMcWilliams]

Great idea Kristin. Thanks a bunch!

[mellie]

Link to NC Budget bill

http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2009&BillID=s202

You'll want to look at last file version (currently vers. 6) . Nexus clause is still there around page 268

[mellie]

Another point of clarification, California is also part of the pending budget. I'll post the info in a few but just want to make sure everyone knows that they should be following the budget bill and not AB178.