Massachusetts' click-through nexus policy mandates that online and remote businesses collect and remit sales tax if they exceed $5,000 in referral sales annually. This ensures that digital transactions contribute to state revenue, promoting fairness between local and remote sellers. The policy requires businesses to accurately track referral sales, notify customers of tax obligations, and report taxable sales. Failure to comply can result in penalties, encouraging businesses to implement robust tracking and reporting systems. This policy aligns tax obligations with economic presence, ensuring remote businesses contribute fairly to Massachusetts' sales tax revenues.