Mississippi H.B. 379, introduced in late January, has been approved by the House 106-13 and advanced to the Senate. The bill obligates marketplace facilitators with sales in excess of $250,000 to collect and remit sales and use tax. A person can be a marketplace facilitator even if it does not receive compensation for its
Missouri Proposes Post-Wayfair Legislation
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
Tennessee Proposes Marketplace Facilitator Law
S.B. 2182 was introduced at the request of the governor. The bill would require marketplace facilitators with over $500,000 of annual in-state sales to collect and remit sales and use tax. If passed, the law would take effect on October 1.
Mississippi Proposes Marketplace Facilitator Law
Mississippi law requires “retailers” to collect and remit sales and use tax. In August 2018, the Mississippi DOR issued guidance that remote sellers with in-state sales above $250,000 are retailers required to collect sales and use tax. H.B. 379 would expand the definition of retailer to include persons who facilitate third-party sales with the same
Kansas Proposes Marketplace Facilitator Law; Remote Seller Safe Harbor
Under current Kansas DOR guidance, all remote sellers, regardless of size, are required to collect sales and use taxes. Kansas has introduced two bills to address the taxation of digital sales. H.B. 2537 would introduce a safe harbor for remote sellers with under $100,000 of gross revenues in the state. Additionally, H.B. 2513 would first
New to the Market: Georgia Enacts Marketplace Facilitator Bill
On January 30, 2020, Governor Kemp signed Georgia’s marketplace facilitator bill, H.B. 276, into law. Effective April 1, 2020, the law will require marketplace facilitators to collect and remit sales and use tax on behalf of marketplace sellers. It will apply to marketplace facilitators with sales in excess of $100,000 in the state.
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Marketplace Monday: 2019 Year in Review
For our final Marketplace Monday of 2019, we look back at what happened this year, what people are talking about and what to expect in 2020. Prior to 2019, only seven states had marketplace collection laws or guidance requiring marketplace collection in effect.[1] However, in 2019 a record number of states passed state tax
Marketplace Monday: Hawaii Issues Updated GET Marketplace Guidance
On October 17, 2019, the Hawaii Department of Taxation released Tax Information Release No. 2019-03 (“TIR”), which provided guidance regarding Hawaii’s Gross Excise Tax (“GET”) marketplace collection provisions effective January 1, 2020. On December 13, 2019, the Department issued a Revised 2019-03 to clarify the GET and use tax liability of marketplace facilitators and marketplace
Marketplace Monday: Michigan Legislature Approves Marketplace Collection Law
As we near the end of 2019, Michigan appears to be closing in on being the 39th state to pass a state tax marketplace collection law. The legislation passed a Republican-led Senate unanimously last week, and it is headed to the Governor who is expected to sign the bill.
In addition to marketplace collection requirements,
Marketplace Monday: What are some of the key VAT issues facing marketplace sellers?
The United Kingdom and other European Union member states have been introducing measures to ensure that overseas sellers selling goods in the UK via online marketplaces are paying the right amount of VAT on those goods.
In December 2018, the European Commission announced that beginning in 2021, large online marketplaces will become responsible for ensuring