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

Join us on March 18 at 12 pm ET for a webcast providing an overview of sales and use tax laws imposed on marketplaces. Nearly every state has enacted a marketplace collection statute, but there are many variations. This webcast will provide an overview of marketplace collection statutes, and describe their similarities and differences.

CLE

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

Missouri lawmakers have proposed H.B. 1957, which would require vendors engaging in business activities in Missouri with gross receipts from in-state sales of tangible personal property totaling $100,000 or more during a 12-month period to collect and remit use tax. The bill would also require marketplace facilitators that reach the economic nexus threshold by