Affiliate Marketing and Nexus

Hello!

I am starting an affiliate program for my SaaS business (online subscriptions).
For context, my business is EU based, I use Paddle for selling (which acts as Merchant of Record) and I will use a third-party software (FirstPromoter) for managing the affiliate program.

Now, I stumbled upon “Affiliate Nexus” (also called “Click-through nexus” or “Amazon tax”).
Basically, if you have Affiliate Nexus you may be required to pay sales tax and/or income tax in some US states.

In my case, I will be the one having a “contract” with an affiliate but Paddle (being the Merchant of record) is the one actually selling my products.

My question is: if because of affiliate marketing I will have nexus in a US state, is this something the Merchant of Record has to deal with (sales tax and income tax) as he is the one selling, or since I have the contract with the affiliate, I am the one having to pay it (e.g. regarding the income tax)?

Thank you in advance for any input.