It appears this question references Alaska, but assuming it pertains to Arizona:

Click-through nexus in Arizona affects remote sellers by imposing sales tax obligations based on referral-based sales. Key impacts include:

1. Threshold Requirements: Remote sellers with affiliates or partners that refer customers via links must comply with Arizona’s sales tax laws if referred sales exceed the economic nexus threshold of $50,000.

2. Tax Collection: Sellers must collect and remit TPT on sales generated through click-through referrals once thresholds are met, ensuring compliance with local tax rates.

3. Reporting Obligations: Accurate tracking of referral-driven sales is necessary to determine tax liabilities, requiring robust analytics and accounting systems.

4. Compliance Complexity: Remote sellers must navigate varying local regulations, as different municipalities may have specific rules regarding click-through referrals and tax responsibilities.

5. Increased Administrative Burden: Managing click-through relationships and ensuring proper tax remittance can be resource-intensive, particularly for businesses with extensive affiliate networks.

Overall, click-through nexus in Arizona necessitates diligent monitoring of referral-based sales and adherence to tax collection requirements, ensuring remote sellers remain compliant and avoid penalties while supporting state and local revenues.