Marketplace Tax Collection

 

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://revenue.alabama.gov/2018/07/03/ador-announces-sales-and-use-tax-guidance-for-online-sellers/

Arizona

10/1/2019

https://azdor.gov/news-events-notices/news/new-tpt-law-remote-sellers-and-marketplace-facilitators-starting-october-1

Arkansas

7/1/2019

https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/remote-sellers

California

10/1/2019

http://cdtfa.ca.gov/industry/wayfair.htm

Colorado

10/1/2019

https://www.colorado.gov/pacific/tax/sales-tax-information-out-state-retailers

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

Hawaii

1/1/2020

http://files.hawaii.gov/tax/news/announce/ann18-10_amended.pdf

Idaho

7/1/2019

https://tax.idaho.gov/n-feed.cfm?idd=4279

Illinois

1/1/2020

http://www.ilga.gov/legislation/publicacts/fulltext.asp?Name=101-0009

Indiana

7/1/2019

For more information, contact the Indiana Department of Revenue (https://www.in.gov/dor/)

Iowa

7/1/2019

https://tax.iowa.gov/south-dakota-v-wayfair

Kentucky

7/1/2019

https://taxanswers.ky.gov/Sales-and-Excise-Taxes/Pages/Remote-Retailers-FAQs.aspx

Maine

10/1/2019

https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1064&item=1&snum=129

Maryland

10/1/2019

https://legiscan.com/MD/bill/HB1301/2019

Massachusetts

10/1/2019

https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs

Minnesota

7/1/2019

https://www.revenue.state.mn.us/businesses/sut/Pages/Marketplace-Providers.aspx

Nebraska

7/1/2019

For more information, contact the Nebraska Department of Revenue (http://www.revenue.nebraska.gov/index.html)

Nevada

10/1/2019

For more information, contact the Nevada Department of Taxation (https://tax.nv.gov/)

New Jersey

7/1/2019

https://www.state.nj.us/treasury/taxation/index.shtml

New Mexico

7/1/2019

http://realfile.tax.newmexico.gov/FYI-105%20-%20Gross%20Receipts%20&%20Compensating%20Taxes%20-%20An%20Overview.pdf

New York

7/1/2019

For more information, contact the New York Department of Taxation and Finance (https://www.tax.ny.gov/default.htm).

North Dakota

10/1/2019

https://www.nd.gov/tax/remoteseller/

Ohio

9/1/2019

For more information, contact the Ohio Department of Tax Commission (https://www.tax.ohio.gov/).

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/GeneralTaxInformation/Tax%20Types%20and%20Information/SUT/MarketPlaceSales/Pages/Marketplace-Facilitators.aspx

Rhode Island

7/1/2019

http://www.tax.ri.gov/Advisory/ADV_2019_11.pdf

South Carolina

7/1/2019

For more information, contact the South Carolina Department of Revenue (https://dor.sc.gov/)

South Dakota

7/1/2019

https://dor.sd.gov/taxes/business_taxes/MarketplaceProvider.aspx

Texas

10/1/2019

https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1064&item=1&snum=129

Utah

10/1/2019

https://le.utah.gov/~2019/bills/static/SB0168.html

Vermont

7/1/2019

For more information, contact the Vermont Department of Taxes (https://tax.vermont.gov/).

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

Wyoming

7/1/2019

http://revenue.wyo.gov/