Marketplace Tax Collection : PropertyRoom

WHAT IS A MARKETPLACE FACILITATOR?

A Marketplace Facilitator is a marketplace that contracts with third-party sellers/merchants to promote their sale of physical property, digital goods, and services through the marketplace. As a result, PropertyRoom.com is deemed to be a marketplace facilitator for third-party sales facilitated through www.PropertyRoom.com.

Marketplace Facilitator legislation is a set of laws that shifts the sales tax collection and remittance obligations from a third-party seller to the marketplace facilitator. As the marketplace facilitator, PropertyRoom.com will now be responsible to calculate, collect, and remit tax on sales sold by third-party sellers for transactions destined to states where Marketplace Facilitator and/or Marketplace collection legislation is enacted. In certain states, local taxes are not included within Marketplace Facilitator Legislation; PropertyRoom.com is not responsible for remittance for those taxes.

Marketplace Facilitator legislation is currently in effect in the following states:

State	Effective Date	Marketplace Facilitator Legislation
Alabama	7/1/2019	https://www.revenue.alabama.gov/sales-use/marketplace-facilitators/
Alaska	4/1/2020	For a list of jurisdictions/municipalities that have enacted marketplace collection, visit the following link: https://arsstc.org
Arizona	10/1/2019	https://azdor.gov/business/transaction-privilege-tax-tpt/retail-sales-subject-tpt/out-state-sellers/frequently-asked-questions
Arkansas	7/1/2019	https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/remote-sellers
California	10/1/2019	https://cdtfa.ca.gov/industry/wayfair.htm
Colorado	10/1/2019	https://tax.colorado.gov/marketplace-facilitators
Connecticut	7/1/2019	https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG-8.pdf?la=en
District of Columbia	7/1/2019	https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/Wayfair%20Response%20Notice%20%281%202%202019%29_0.pdf
Florida	7/1/2021	https://floridarevenue.com/taxes/tips/Documents/TIP_21A01-03.pdf
Georgia	4/1/2020	https://dor.georgia.gov/marketplace-facilitators
Hawaii	1/1/2020	https://files.hawaii.gov/tax/news/announce/ann18-10_amended.pdf
Idaho	7/1/2019	https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3620e/
Illinois	1/1/2020	https://www.ilga.gov/legislation/publicacts/fulltext.asp?Name=101-0009
Indiana	7/1/2019	https://www.in.gov/dor/business-tax/remote-seller-information/marketplace-facilitators/
Iowa	7/1/2019	https://tax.iowa.gov/south-dakota-v-wayfair
Kansas	7/1/2021	https://www.ksrevenue.gov/taxnotices/notice21-14.pdf
Kentucky	7/1/2019	For more information, contact the Kentucky Department of Revenue (https://taxanswers.ky.gov/Pages/index.aspx)
Louisiana	7/1/2020	https://revenue.louisiana.gov/Miscellaneous/Summary%20of%20Marketplace%20Facilitator%20Legislation.pdf
Maine	10/1/2019	https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1064&item=1&snum=129
Maryland	10/1/2019	https://marylandtaxes.gov/forms/Tax_Publications/Tax_Alerts/SUT_Tax_Alert_Sept2019.pdf
Massachusetts	10/1/2019	https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs
Michigan	1/1/2020	https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/marketplace-facilitator-seller-faqs
Minnesota	7/1/2019	https://www.revenue.state.mn.us/sales-tax-marketplace-providers
Mississippi	7/1/2020	https://www.dor.ms.gov/news/notice-to-marketplace-facilitators
Nebraska	7/1/2019	https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs
Nevada	10/1/2019	https://tax.nv.gov/Home/Features/Marketplace_Facilitators_and_Marketplace_Sellers/
New Jersey	7/1/2019	https://www.state.nj.us/treasury/taxation/pdf/pubs/sales/tb83.pdf
New Mexico	7/1/2019	For more information, contact New Mexico Taxation & Revenue (https://www.tax.newmexico.gov/)
New York	7/1/2019	https://www.tax.ny.gov/pdf/memos/sales/m19-2-1s.pdf
North Carolina	2/1/2020	https://www.ncdor.gov/taxes-forms/sales-and-use-tax/marketplace-facilitators-and-marketplace-sellers
North Dakota	10/1/2019	https://www.tax.nd.gov/business/sales-and-use-tax/marketplace-facilitator
Ohio	9/1/2019	For more information, contact the Ohio Department of Taxation (https://tax.ohio.gov/home)
Oklahoma	7/1/2019	For more information, contact the Oklahoma Tax Commission (https://www.ok.gov/tax).
Pennsylvania	7/1/2019	https://www.revenue.pa.gov/TaxTypes/SUT/OnlineRetailers/Pages/default.aspx
Rhode Island	7/1/2019	https://www.tax.ri.gov/Advisory/ADV_2019_11.pdf
South Carolina	7/1/2019	https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/IL19-14.pdf
South Dakota	7/1/2019	https://dor.sd.gov/media/e0ajtwlg/marketplace-provider-bulletin.pdf
Tennessee	10/1/2020	https://revenue.support.tn.gov/hc/en-us/sections/360009672231-Sales-Tax-Collection-by-Marketplace-Facilitators
Texas	10/1/2019	https://comptroller.texas.gov/taxes/sales/marketplace-providers-sellers.php
Utah	10/1/2019	https://tax.utah.gov/sales/marketplace-facilitators
Vermont	7/1/2019	https://tax.vermont.gov/business-and-corp/sales-and-use-tax/marketplace
Virginia	7/1/2019	https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus
Washington	7/1/2019	https://dor.wa.gov/find-taxes-rates/retail-sales-tax/tax-obligation-marketplace-facilitators
West Virginia	7/1/2019	https://tax.wv.gov/Business/SalesAndUseTax/ECommerce/MarketplaceFacilitators/Pages/MarketplaceFacilitators.aspx
Wisconsin	1/1/2020	https://www.revenue.wi.gov/Pages/Businesses/marketplace-providers-sellers.aspx
Wyoming	7/1/2019	https://www.wyoleg.gov/Legislation/2019/HB0069

Marketplace Tax Collection

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