Internet seller has sales and use nexus with Colorado due to in-state affiliate; collection responsibility depends on location of in-state affiliate

myStateTaxOffice

An in-state affiliate established sales and use tax nexus between Colorado and an out-of-state Internet retailer. The Internet retailer was: (1) "doing business" in Colorado because the in-state affiliate acted as its in-state representative and (2) "presumed" to be doing business in the state under Colorado's controlled group nexus standard. Additionally, affiliate store locations determine what state-collected local sales and use taxes the Internet retailer must collect.



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