Governor O’Malley’s 2013 budget bill includes an “Amazon tax” provision similar to ones that are being considered and have been adopted by other states. The proposed law applies to online retailers located outside the state with affiliates in Maryland who receive benefits for referring potential customers to the out-of-state seller. Under the proposed law, that affiliate relationship is presumed to constitute a presence in Maryland sufficient to require the out-of-state seller to collect Maryland’s 6% sales and use tax on online sales to Maryland customers. If the bill is passed into law Maryland customers are likely to see an increase in the number of online retailers who collect Maryland sales tax.


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