New York State of Mind

* The biggest concern for direct marketers is their relationships with affiliate marketing programs located within New York. Under the new law, these agreements are deemed as in-state, commissioned sales representatives, thus creating nexus and making the out-of-state merchant liable to collect sales tax on all purchases as a result of these affiliate programs. This includes links to New York-based Web sites, which the state views as an electronic form of a sales representative, Isaacson said.