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/

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/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

Georgia

4/1/2020

For more information, contact the Georgia Department of Revenue (https://dor.georgia.gov

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

Louisiana

7/1/2020

For more information, contact the Louisiana Department of Revenue (https://revenue.louisiana.gov/).

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

Michigan

1/1/2020

For more information, contact the Michigan Department of Treasury (https://www.michigan.gov/treasury/

Minnesota

7/1/2019

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

Mississippi

7/1/2020

For more information, contact the Mississippi Department of Revenue (https://www.dor.ms.gov/Business/Pages/Sales-Use-Tax-landing.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 Carolina

2/1/2020

For more information, contact the North Carolina Department of Revenue (https://www.ncdor.gov/). 

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

Tennessee

10/1/2020

https://revenue.support.tn.gov/hc/en-us/sections/360009672231-Sales-Tax-Collection-by-Marketplace-Facilitators

Texas

10/1/2019

For more information, contact the Texas Comptroller of Public Accounts (https://comptroller.texas.gov/)

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

Wisconsin

1/1/2020

For more information, contact the Wisconsin Department of Revenue (https://www.revenue.wi.gov/pages/home.aspx). 

Wyoming

7/1/2019

http://revenue.wyo.gov/