Just days after Amazon.com did the same, another online retailer has dropped its marketing relationships with Web sites based in Rhode Island in the wake of a sales tax-collection requirement included in the budget signed yesterday by Gov. Donald L. Carcieri.

Overstock.com said it sent notices today to its affiliates in Rhode Island, North Carolina, California and Hawaii informing them that it was ending its affiliate relationships there rather than begin collecting sales tax from customers in the states. The company did not say how many businesses would be affected.