Minnesota: Effective for sales and purchases made after June 30, 2013, remote sellers that enter into an agreement with a resident of Minnesota whereby the resident receives a commission or other consideration to direct potential customers to the seller will be presumed to have Minnesota nexus for sales and use tax purposes unless rebutted by proof that the resident did not engage in any solicitation in the state on behalf of the retailer.
Additionally, effective for sales made after June 30, 2013, the definition of taxable sales and purchases are expanded to include digital products. These include digital audio works, digital audiovisual works and digital books that are transferred electronically or on tangible medium.
