On July 1, 2022, a statewide 27 cent per sale delivery fee took effect in Colorado. The fee applies to retailers or marketplace facilitators that collect sales or use tax on the sale of tangible personal property that is sold and delivered (including delivery performed by a third party) to a purchaser in Colorado. The

In Letter Ruling 22-02 (publicly released last week), the Tennessee Department of Revenue ruled that fees a marketplace facilitator charges for connecting buyers and sellers and processing payments are not subject to sales tax. The taxpayer in the ruling was a “delivery network company” under Tennessee law. It connects third-party sellers of tangible personal property

Oklahoma enacted S.B. 1339 which amends the definition of “marketplace facilitator” to include a person that facilitates not only retail sales of tangible personal property but all retail sales. S.B. 1339 also provides that the marketplace facilitator’s tax collection obligation applies to any other taxes administered by the Oklahoma Tax Commission which are levied by

The Wisconsin Department of Revenue recently published updated guidance that states that marketplace providers are responsible for the collection and remittance of the Wisconsin premier resort taxes. For purposes of collection and remittance responsibilities, a marketplace provider in Wisconsin is a person who facilitates a retail sale on a seller’s behalf by listing or advertising

The North Carolina Department of Revenue issued a private letter ruling finding that a business-to-business online platform where businesses list inventory for sale for other businesses to order and pay was a marketplace facilitator responsible for collecting and remitting tax on sales that took place over its platform. The platform was not open to the

The Nevada Tax Commission proposed draft regulations implementing sales and use tax collection requirements for marketplace sellers and facilitators without a physical presence in Nevada. In determining whether marketplace sellers or marketplace facilitators meet the Nevada threshold of $100,000 in gross receipts from Nevada retail sales or 200 separate retail sales not for resale through

The Minnesota Department of Revenue has released updated guidance regarding the state’s requirement that out-of-state marketplace providers collect and remit Minnesota sales tax if their total sales (including facilitated sales) over the prior 12-month period total either 200 or more retail sales shipped to Minnesota, or more than $100,000 in retail sales shipped to Minnesota.

The California Department of Tax and Fee Administration (CDTFA) revised its revised Publication 109, Internet Sales to add information relating to local sales taxes. Updated Publication 109 clarifies that online retailers are required to allocate sales among local jurisdictions, either directly or through a “countywide pool.” California generally imposes a 7.25% sales tax (with 1%

Recent developments for Illinois’ marketplace facilitator tax law.

The latest

  • October 1 – The Illinois Department of Revenue releases Sales and Use Tax Form CRT-63 “Sales Through Marketplace Facilitator Certificate.” (PDF). This certificate, which must be renewed annually, must be provided by marketplace facilitators to marketplace sellers.  The certificate must be maintained with

On September 30, California Governor Gavin Newsom signed AB 1402, which amends California’s sales and use tax law to require marketplace facilitators to register, collect, and remit certain fees on the retail sale of various items of tangible personal property sold in California. Under current law, a marketplace facilitator that facilitates the retail sale