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 | |
Arkansas | 7/1/2019 | https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/remote-sellers |
California | 10/1/2019 | |
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 | |
Florida | 7/1/2021 | For more information, contact the Florida Department of Revenue (https://floridarevenue.com/) |
Georgia | 4/1/2020 | For more information, contact the Georgia Department of Revenue (https://dor.georgia.gov) |
Hawaii | 1/1/2020 | https://files.hawaii.gov/tax/news/announce/ann18-10_amended.pdf |
Idaho | 7/1/2019 | |
Illinois | 1/1/2020 | https://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 | |
Kansas | 7/1/2021 | For more information, contact the Kansas Department of Revenue (https://www.ksrevenue.org/) |
Kentucky | 7/1/2019 | https://taxanswers.ky.gov/Sales-and-Excise-Taxes/Pages/Remote-Retailers-FAQs.aspx |
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 | |
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 |
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 (https://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 | |
New Mexico | 7/1/2019 | |
New York | 7/1/2019 | For more information, contact the New York Department of Taxation and Finance (https://www.tax.ny.gov/default.htm). |
2/1/2020 | For more information, contact the North Carolina Department of Revenue (https://www.ncdor.gov/). | |
North Dakota | 10/1/2019 | |
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 | |
Rhode Island | 7/1/2019 | |
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 | |
Texas | 10/1/2019 | For more information, contact the Texas Comptroller of Public Accounts (https://comptroller.texas.gov/) |
Utah | 10/1/2019 | |
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 | |
1/1/2020 | For more information, contact the Wisconsin Department of Revenue (https://www.revenue.wi.gov/pages/home.aspx). | |
Wyoming | 7/1/2019 |