Ohio is the most recent of states to have enacted a click-through nexus provision. To date, 24 other states have adopted (by statute or otherwise) some form of either an affiliate nexus or a click-through nexus provision.
Under an affiliate nexus provision, a rebuttable presumption of nexus is typically established for an out-of-state seller that has an in-state affiliate selling similar products, storing inventory, or engaging in other activities that potentially assist the out-of-state entity in building or maintaining a marketplace in the state. Under a click-through nexus provision, a rebuttable presumption of nexus is established for an out-of-state seller that enters into an agreement with an in-state seller who, for consideration, refers potential customers to the out-of-state seller. This referral typically occurs via a web link on the in-state seller’s website.