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On June 4, 2020, the Mississippi Senate Finance Committee passed HB 379, which would require marketplace facilitators with more than $250,000 in sales into the state over a 12-month period to collect and remit sales and use tax starting July 1, 2020. The Committee also added an exemption for food delivery services and a provision allowing marketplace sellers with more than $1 billion in national sales to collect and remit taxes instead of turning the tax obligations over to marketplace facilitators. If passed by the state Senate, the amended version would still need to be passed by the state House. If passed, the legislation would take effect July 1, 2020. Mississippi is one of three states that have remote-seller collection obligations but lack marketplace facilitator laws.