Not a Lexis+ subscriber? Try it out for free.

Tax Law

Mississippi Proposes Marketplace Facilitator Law

Mississippi law requires “retailers” to collect and remit sales and use tax. In August 2018, the Mississippi DOR issued guidance that remote sellers with in-state sales above $250,000 are retailers required to collect sales and use tax. H.B. 379 would expand the definition of retailer to include persons who facilitate third-party sales with the same in-state sales threshold. The bill would take effect upon passage.