Marketplace

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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

On May 4, the California Department of Tax and Fee administration posted Proposed Regulation 1684.5, as well as an April 16 memorandum requesting permission to begin the rulemaking process. The proposed regulations provide definitions for statutory terms, clarify requirements for marketplace facilitators and marketplace sellers to register with the Department for a seller’s permit, and…

The Tennessee Governor signed a bill that requires marketplace facilitators to collect and remit sales and use tax on behalf of third party sellers on April 1, 2020. Under S.B. 2182, marketplace facilitators that made or facilitated total sales of more than $500,000 during the previous 12 months to consumers in Tennessee will be…

The Georgia Department of Revenue released guidance on March 17 clarifying that marketplace facilitators will be required to collect and remit state sales tax being April 1. The bulletin states that marketplace sellers in the state are not required to collect or remit state sales or use tax on retail sales that the marketplace facilitator…

Connecticut H.B. 5458 would include “marketplace facilitators” as persons responsible for the dollar-a-day surcharge imposed on the short-term rental of a passenger vehicle. The legislation incorporates by reference the definition of “marketplace facilitator” in the sales tax code – a person who is compensated for the facilitation of at least $250,000 in retail sales of…

A Louisiana legislator has pre-filed S.B. 138 ahead of the legislative session beginning March 9. The bill would require marketplace facilitators to collect and remit sales and use tax if they have either $100,000 of in-state sales or 200 total in-state sales. A person can be a marketplace facilitator even if it does not receive…