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In this episode we discuss the top ten issues that should be considered when evaluating and implementing marketplace collection laws. It is excerpted from the third in our series of webcasts on marketplaces. In the prior two webcasts, we talked about...

Earlier today, the D.C. Council voted to amend the Fiscal Year 2021 Local Budget Act of 2020 (“LBA”) and effectively eliminate the proposed sales tax expansion to advertising services and personal information. On July 21st, the Council first attempted...

The California Department of Tax and Fee Administration adopted an emergency regulation to clarify and resolve specified issues with the California Marketplace Facilitator Act (CMFA), as amended . The regulation clarifies, among other things, the registration...

During the July 21st Legislative Meeting, the D.C. Council voted to postpone consideration of the Fiscal Year 2021 Local Budget Act of 2020 (“LBA”) (which establishes the expenditures of D.C. revenue) to Thursday, July 23rd at 12:30 p.m. Prior to that...

In what could best be described as a “tax on talking,” the DC Council will vote on a budget tomorrow that relies on revenue from expanding the sales tax to advertising services and personal information. The rate is generally 3%, but could rise to 7.25...

The DC Council is considering a new sales tax on advertising services, including digital advertising services, and personal information. On July 6, the DC Council released the Committee Print of the Fiscal Year 2021 Budget Support Act of 2020, which...

On June 24, the Rhode Island Governor signed into law S2650 Substitute A , which expands the state’s sales tax base to computer software and specified digital products, including digital audio-visual works, digital audio works, and digital books. The...

Indiana released Information Bulletin #89 updating guidance for remote sellers and marketplace facilitators. The guidance, which became effective July 1, implements SEA 408 . It also notes, among other things, that marketplace facilitators must include...

The recently introduced SB 8627 would require short-term rental platforms to collect and remit sales taxes on behalf of the hosts on rental units leased outside of New York City. A similar measure was introduced last year but died in committee.

On June 30, Mississippi became the latest state to enact a marketplace facilitator law after Governor Tate Reeves signed House Bill 379 , also known as the “Mississippi Marketplace Facilitator Act of 2020.” The law requires most marketplace facilitators...

On June 30, the North Carolina Governor signed into law a wide-ranging tax bill that includes marketplace facilitator rules for meals taxes and clarifies sales tax for download codes. HB 1080 extends marketplace facilitator collection and remittance obligations...

Wisconsin’s Department of Revenue (DOR) released two proposed guidance documents answering common questions and clarifying rules applicable to marketplace sellers and providers. The proposed Marketplace Provider Common Questions generally explains the...

The Arkansas Department of Finance & Administration issued an opinion stating that the provision of certain “virtual services,” including bookkeeping, project management, business analysis, email management, research, and customer service, provided...

The New York State Assembly will consider AB 10706 , the Digital Ad Tax Act or DATA, which would impose a sliding scale of taxes on digital advertising services that use personal information about the people the advertisements are targeting. The tax starts...

On June 30, Tennessee’s governor signed SB 2932 into law as Public Chapter 759. Effective October 1, 2020, the law requires a dealer or marketplace facilitator with no physical presence in the state and $100,000 in total sales in the state in the previous...