-Expands sales tax liability to include retailers entering into an agreement under which an individual or individuals in the state directly or indirectly refers potential purchasers of tangible personal property to the retailer, including by a link or Internet Website (Sec. 3).
-Exempts retailers from the expanded sales tax liability if the total cumulative sales price from all of the retailer's sales of tangible personal property to purchasers in the state within the preceding 12 months is $10,000 or less (Sec. 3).
-Exempts retailers from the expanded sales tax liability if the retailer can demonstrate that the individual in this state with whom the retailer has an agreement did not engage in referrals in the state on behalf of the retailer that would satisfy the requirements of the commerce clause of the U.S. Constitution (Sec. 3).
-Exempts from the expanded sales tax liability an agreement under which a retailer purchases advertisements from an individual or individuals in this state (Sec. 3).