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Mississippi H.B. 379, introduced in late January, has been approved by the House 106-13 and advanced to the Senate. The bill obligates marketplace facilitators with sales in excess of $250,000 to collect and remit sales and use tax. A person can be a marketplace facilitator even if it does not receive compensation for its services. Additionally, marketplace facilitated sales will not count towards the same $250,000 threshold present in the state’s remote seller law. If passed, the bill will become effective July 1, 2020.