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The Mississippi Senate has passed HB 379, a marketplace facilitator bill, by a vote of 43-0. The bill requires marketplace facilitators with annual in-state revenues above $250,000 to collect and remit sales tax. The Senate amended the House bill – adding an exemption for third-party food delivery and adding an election for marketplace sellers with more than $1 billion in national revenue (including sales of affiliates and franchised entities) to directly collect sales and use tax. The amended bill must now be re-considered by the House, which passed the original bill in late February by a vote of 106-13. If signed into law, the marketplace facilitator rule will be effective July 1, 2020.