Recent developments for Illinois’ marketplace facilitator tax law.

The Latest

  • June 9the Illinois Department of Revenue issues updated FAQs for marketplace facilitators, marketplace sellers and remote sellers.
  • June 8 – IDOR revises its “Leveling the Playing Field Retailer Flowchart” (PDF).
  • June 3 – IDOR publishes “What’s New in 2021 for Remote

On May 30, 2021, the Illinois Legislature passed S.B. 2066, which creates an exemption and retroactive credit for marketplace sellers for transactions in 2020 where tax was paid by the marketplace seller and the marketplace facilitator. Previously, Illinois’s marketplace law imposed a use tax (UT) obligation on a marketplace facilitator on all taxable sales

On May 7, 2021, the Washington Department of Revenue issued Excise Tax Advisory 3223.2021, providing guidance on the proper taxation of grocery food and restaurant delivery services provided through marketplace facilitators. Marketplace facilitators that are facilitating the retail sale of prepared food or groceries through its marketplace are responsible for collecting and remitting sales

Missouri is set to enact economic nexus requirements, asserting a sales and use tax collection obligation on remote sellers and marketplace facilitators. On May 14, 2021, the Missouri Legislature passed S.B. 153, which the governor is widely expected to sign. Upon signing, Missouri will join the other 44 states and the District of Columbia

On April 26, 2021, the California Assembly voted to approve A.B. 1402, which in addition to sales tax would extend the requirements of a marketplace facilitator law to fees administered pursuant to the California Fee Collection Procedures Law that are imposed on the retail sale of tangible personal property in the state. The bill

On May 3, the Kansas Legislature overrode Governor Kelly’s veto of SB 50.  As a result, marketplace facilitators will now be required to collect sales and use tax beginning July 1, 2021 if they exceed a $100,000 nexus threshold.  The legislation also requires marketplace facilitators to collect 911 fees beginning April 1, 2022. Please

On April 16, 2021, Governor Laura Kelly vetoed S.B. 50, which would require sales and use tax collection by marketplace facilitators and would set a remote seller tax collection threshold. Marketplace facilitators would be required to collect and remit these taxes if, during the current or immediately preceding calendar year: (1) the marketplace facilitator

On April 12, 2021, the Florida legislature presented S.B. 50 to Governor DeSantis, which would require sales tax collection from a person whose remote sales to Florida exceed $100,000 per year. It states that a person whose “taxable remote sales in the previous calendar year” exceed $100,000 has a “substantial number of remote sales” and

On March 11, 2021, the Florida House Ways and Means Committee approved H.B. 15. This bill and its Senate companion, S.B. 50, which was previously approved by the Senate Appropriations Committee, would require sales tax collection from a person whose remote sales to Florida exceed $100,000 per year and would require a “marketplace

The Illinois Department of Revenue issued responses to Frequently Asked Questions regarding marketplace facilitators, marketplace sellers, and remote retailers. The Department considers food ordering and delivery services to be marketplace facilitators if they: (1) list or advertise food or drink for sale by a marketplace seller in a marketplace; and (2) either directly or indirectly,