California State Boad of Equalization issues "FAQs" on New Click-Through Nexus

The California State Board of Equalization (SBE) has issued guidance in the form of “Frequently Asked Questions” on recently enacted law. http://www.boe.ca.gov/sutax/abx1-28faq.htm Assembly Bill 155 retroactively repealed and then reenacts with delay the “click-through” nexus and remote seller collection requirements that were enacted earlier this year on June 28, 2011. These new law provisions will not become operative until either September 15, 2012, or January 1, 2013, depending on the status of certain federal and state legislation.