Click through nexus is where a remote seller has an agreement with an in-state agent who makes a referral that results in a sale. These referral agents are in turn paid a commission for any sales that they produce. This is the equivalent to traditional physical presence nexus laws where a company has an independent sales agent go into a state to procure sales. Currently 19 states have click through nexus laws. They are Connecticut, Georgia, Illinois, Iowa, Kansas, Louisiana, Maine, Michigan, Minnesota, Mississippi, Missouri, Nevada, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, Tennessee, and Vermont. Thresholds for remote sellers with click through nexus are as follows; Connecticut $100,000, Georgia, Louisiana, Michigan $50,000 respectively, and Rhode Island $5,000. All other states have a threshold of $10,000 in gross receipts (sales volume).