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The United States Supreme Court radically altered the sales tax landscape in 2018 when it decided South Dakota v. Wayfair. In light of this Supreme Court decision, 45 states, plus the District of Columbia, have enacted laws that require marketplaces - businesses that connect sellers and buyers of goods and services - to collect sales and/or use taxes on marketplace transactions. ...Read More

In this episode we discuss the top ten issues that should be considered when evaluating and implementing marketplace collection laws. It is excerpted from the third in our series of webcasts on marketplaces. In the prior two webcasts, we talked about marketplace collection legislative changes in the first one and the marketplace litigation cases and…

Indiana released Information Bulletin #89 updating guidance for remote sellers and marketplace facilitators. The guidance, which became effective July 1, implements SEA 408. It also notes, among other things, that marketplace facilitators must include both transactions made on its own behalf and transactions facilitated on behalf of their sellers when making the determination as…

Wisconsin’s Department of Revenue (DOR) released two proposed guidance documents answering common questions and clarifying rules applicable to marketplace sellers and providers. The proposed Marketplace Provider Common Questions generally explains the DOR registration process and offers other clarifications; for example, it notes that facilitators can prepare a single sales tax return that includes all facilitated…

On June 30, the North Carolina Governor signed into law a wide-ranging tax bill that includes marketplace facilitator rules for meals taxes and clarifies sales tax for download codes. HB 1080 extends marketplace facilitator collection and remittance obligations to local meals taxes, effective July 1, 2020. In addition, the law clarifies that the sale of…

On June 30, Mississippi became the latest state to enact a marketplace facilitator law after Governor Tate Reeves signed House Bill 379, also known as the “Mississippi Marketplace Facilitator Act of 2020.” The law requires most marketplace facilitators to collect sales and use tax on behalf of marketplace sellers beginning on July 1, 2020.…

On June 11, Louisiana’s Governor signed SB 138 into law. The law, which takes effect July 1, will mandate sales tax collection and remittance by marketplace facilitators with either $100,000 of in-state sales or 200 in-state transactions. The law (now known as Act 216) excludes from its requirements third-party payment processors, derivatives clearing organizations,…

The California Department of Tax and Fee Administration has introduced clarifying proposed regulations for its marketplace facilitator regime. The regulations include definitions of statutory terms and clarify that: the $500,000 sales threshold for a marketplace facilitator includes both facilitated sales and direct sales; marketplace facilitators are required to register for a sellers permit or use…