Internet Sales Tax Legislation

The internet sales tax legislation remains active in many states. It is important to understand the legislation in each state, as it may affect your affiliate business.

Rakuten LinkShare works closely with the Performance Marketing Association (PMA) to support efforts that advocate for fair tax legislation. Stay informed, voice your opinion, and make sure to let your legislators know that you oppose unfair internet tax legislation in your state. Join the PMA today.

Rakuten LinkShare follows the PMA announcements and information regarding the legislation in each state. We advise our clients to speak to a tax attorney regarding these issues. Click the below to visit the PMA state by state listing page.


Federal legislation on the Marketplace Fairness Act is currently under consideration.

The information contained on this site is not tax or legal advice and is for general information purposes only. LinkShare Corporation (“LinkShare”) is not responsible for the accuracy of such information, and makes no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information or related graphics contained on the website for any purpose. In no event will LinkShare be liable for any loss or damage arising out of, or in connection with, the use of this site.
Through this site you are able to link to other websites which are not under the control of LinkShare. LinkShare has no control over the nature, content and availability of those sites. The inclusion of any links does not imply a recommendation or endorse the views expressed within them.
Please consult your legal counsel for any questions or concerns regarding the impact this information may have on your business or organization.



State by State



Member Groups

 Join the PMA today

Rakuten LinkShare is a charter member of the Performance Marketing Association (PMA).

PMA Twitter Feed

Federal Initiatives

Learn about and be engaged on Federal Internet sales tax initiatives including the Main Street Fairness Act and the Streamlined Sales Tax.

Nexus Aware

Web Seminars

The Internet Tax Landscape (Recorded on June 7, 2011). Click here to view the recording  

Joseph Henchman from the Tax Foundation. Provides great background for the various state-level laws. (Recorded June 8, 2010) click here to view the recording

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