Following in New York’s footsteps, North Carolina is set to enact a similar Amazon Affiliate Tax, by which we mean that sales generated by someone in North Carolina via an affiliate program will be taxed (New York enacted an affiliate sales tax last year, over which New York was promptly sued).

A New York court has upheld New York’s affiliate sales tax law, dubbed “The Amazon Tax”, which requires that sales tax be collected for all sales originating in New York pursuant to a commission agreement (such as an affiliate program), regardless of the fact that the merchant is not actually in New York – such as Amazon.