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税務と会計03 1月, 2023
Sales & use tax post-Wayfair decision - marketplace nexus
Marketplace Nexus
This chart indicates whether a state has marketplace nexus provisions.
Note that state nexus statutes are subject to federal constitutional restrictions. However, in South Dakota v. Wayfair, Inc. (Dkt. No. 17-494, June 21, 2018), the U.S. Supreme Court overruled Quill Corp. v. North Dakota (504 U.S. 298 (1992)) and held that physical presence is no longer required to establish sales and use tax nexus.
| STATE | COMMENT | CITATION |
| Alabama MARKETPLACE NEXUS: Yes |
Marketplace facilitators with sales into Alabama made through the marketplace of $250,000 or more for the preceding 12 months, must either:
We recommend you reference cited authority for more information. |
Ala. Code §40-23-190 Ala. Code §40-23-191 Ala. Code §40-23-199.2 Ala. Admin. Code r. 810-6-2-.90.04 SSUT Marketplace FAQs |
| Arizona MARKETPLACE NEXUS: Yes |
Effective Oct. 1, 2019 for marketplace facilitators with gross retail proceeds or income over $100,000 annually. CCH Explanation: Arizona 60-025 |
Ariz. Rev. Stat. §42-5043 |
| Arkansas MARKETPLACE NEXUS: Yes |
A marketplace facilitator is required to collect sales tax if, in the previous or current calendar year, it had aggregate sales within the state, or deliveries to locations within the state, exceeding: $100,000; or 200 transactions. |
Ark. Code. Ann. §26-52-103 Ark. Code. Ann. §26-53-124 Ark. Code. Ann. §26-53-111 |
| California MARKETPLACE NEXUS: Yes |
Applicable October 1, 2019, a marketplace facilitator is considered the seller and retailer for each sale facilitated through its marketplace. Such a facilitator that meets both of the following requirements is the retailer selling or making the sale of tangible personal property sold through its marketplace:
We recommend you reference cited authority for more information. |
Cal. Rev. & Tax. Code §6043 |
| Colorado MARKETPLACE NEXUS: Yes |
Effective Oct. 1, 2019 for marketplace facilitators with retail sales of tangible personal property, commodities, or specified services that exceeded $100,000 in the previous year. CCH Explanation: Colorado 60-025 |
Colo. Rev. Stat. §39-26-102 |
| Connecticut MARKETPLACE NEXUS: Yes |
Effective December 1, 2018, a marketplace facilitator will be considered the retailer of each sale the facilitator facilitates on its forum for a marketplace seller. Each marketplace facilitator:
We recommend you reference cited authority for more information. |
Conn. Gen. Stat. §1 2-407(a)(12) Conn. Gen. Stat. §12-408e |
| District of Columbia MARKETPLACE NEXUS: Yes |
Effective April 1, 2019, for marketplace facilitators with:
|
D.C. Code Ann. §47-2202, D.C. Code Ann. §47-3931 |
| Florida MARKETPLACE NEXUS: Yes, effective July 1, 2021 |
Effective July 1, 2021, out-of-state retailers and marketplace providers with no physical presence in Florida are required to collect Florida’s sales and use tax on sales of taxable items delivered to purchasers in Florida if the out-of-state retailer or marketplace provider makes a substantial number of remote sales into Florida. A “substantial number of remote sales” is defined as any number of taxable remote sales in the previous calendar year in which the sum of the sales prices exceeded $100,000. We recommend you reference cited authority for more information. CCH Explanation: Florida 60-025 |
Fla. Stat. §212.0596, Fla. Stat. §212.05965 |
| Georgia MARKETPLACE NEXUS: Yes |
Effective April 1, 2020, for marketplace facilitators with sales within Georgia in the prior or current taxable year that exceed $100,000. |
Ga. Code. Ann. §48-8-2(8)(M.1)-(M.2), (8)(P), Ga. Code. Ann. §48-8-30(c.1)(1) |
| Hawaii MARKETPLACE NEXUS: Yes |
Effective January 1, 2020, marketplace facilitators are the sellers of tangible personal property, intangible property or services for sales and use tax purposes. |
Haw. Rev. Stat. §237-2.5 |
| Idaho MARKETPLACE NEXUS: Yes |
A “marketplace facilitator” must register with the Commission, collect, report, and remit state-level Idaho sales and use tax on sales they facilitate in their marketplace if they meet either set of these criteria:
We recommend you reference cited authority for more information. |
Idaho Code §63-3620E |
| Illinois MARKETPLACE NEXUS: Yes (effective January 1, 2020) |
Effective January 1, 2020, a marketplace facilitator that meets either of the following economic thresholds will be a retailer required to collect and remit sales and use tax:
We recommend you reference cited authority for more information. |
35 ILCS 105/2d 35 ILCS 110/2d |
| Indiana MARKETPLACE NEXUS: Yes |
Effective July 1, 2019, marketplace facilitators are retail merchants when they engage in certain activities for sellers on their marketplace. The marketplace may be physical or on the internet. A marketplace facilitator must register, collect, and remit sales and use tax if it has economic nexus with Indiana and the retailer itself does not have nexus with Indiana. |
Ind. Code §6-2.5-1-21.9 |
| Iowa MARKETPLACE NEXUS: Yes |
Marketplaces are required to collect Iowa sales tax on behalf of sellers using the marketplace. A remote seller must collect Iowa sales tax if it sells $100,000 or more in products and/or services. |
Iowa Code §423.14A |
| Kansas MARKETPLACE NEXUS: Yes |
A marketplace facilitator with annual gross receipts from sales sourced to Kansas in excess of $100,000, must collect and remit sales tax. Any marketplace facilitator who meets the $100,000 threshold for the first time in the current calendar year must collect tax on cumulative gross receipts from sales into the state in excess of $100,000 during the current calendar year. CCH Explanation: Kansas 60-025 |
AGO 2019-08, Uncodified Sec. 2, S.B. 50, Laws 2021 |
| Kentucky MARKETPLACE NEXUS: |
Effective July 1, 2019, for marketplace facilitators with:
|
Ky. Rev. Stat. Ann. §139.340 Ky. Rev. Stat. Ann. §139.450 |
| Louisiana MARKETPLACE NEXUS: No |
Remote sellers selling through a marketplace or similar arrangement may register and voluntarily collect. CCH Explanation: Louisiana 60-025 |
|
| Maine MARKETPLACE NEXUS: Yes |
CCH Explanation: Maine 60-025 | Me. Rev. Stat. Ann. tit. 36, §1951-C |
| Maryland MARKETPLACE NEXUS: Yes |
Md. Code Ann. 11-403.1 | |
| Massachusetts MARKETPLACE NEXUS: Yes |
Effective October 1, 2019, for marketplace facilitators with sales within Massachusetts in the prior or current taxable year that exceed $100,000. CCH Explanation: Massachusetts 60-025 |
Mass Regs. Code tit. 830, §64H.1.7 |
| Michigan MARKETPLACE NEXUS: Yes |
CCH Explanation: Michigan 60-025 | Mich. Comp. Laws §205.52d |
| Minnesota MARKETPLACE NEXUS: Yes |
Remote marketplace providers must collect and remit tax if, over the prior 12-month period, they make either:
We recommend you reference cited authority for more information. |
Minn. Stat. §297A.66, Remote Seller FAQ |
| Mississippi MARKETPLACE NEXUS: Yes |
Effective July 1, 2020, a "person doing business in this state," who is consequently required to collect and remit sales or use tax, includes any marketplace facilitator, marketplace seller, or remote seller with sales that exceed $250,000 in any consecutive 12-month period. We recommend you reference cited authority for more information. CCH Explanation: Mississippi 60-025 |
Miss. Code. Ann. §27-67-3 |
| Missouri MARKETPLACE NEXUS: Yes (effective January 1, 2023) |
Effective January 1, 2023, marketplace facilitators that engage in business activities within Missouri must register with the Department of Revenue to collect and remit use tax on sales delivered into Missouri through the marketplace facilitator's marketplace by or on behalf of a marketplace seller. Such retail sales include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace. We recommend you reference cited authority for more information. CCH Explanation: Missouri 60-025 |
Mo. Rev. Stat. §144.752 |
| Nebraska MARKETPLACE NEXUS: Yes |
Multivendor marketplace platforms with over $100,000 in sales or 200 or more transactions in the state annually, must collect tax. CCH Explanation: Nebraska 60-025 |
Neb. Rev. Stat. §77-2701.13 |
| Nevada MARKETPLACE NEXUS: Yes |
Effective October 1, 2019, for marketplace facilitators with:
|
Nev. Rev. Stat. §372.105 Nev. Rev. Stat. §374.110 Nev. Rev. Stat. §377.040 Reg. No. R189-18 |
| New Jersey MARKETPLACE NEXUS: Yes |
Sales tax collection is required in New Jersey if, during the current or prior calendar year, a remote seller exceeds:
We recommend you reference cited authority for more information. |
New Jersey Division of Taxation, N.J. Stat. Ann. §54:32B-3.5, TB-83 |
| New Mexico MARKETPLACE NEXUS: Yes |
A person or marketplace provider is doing business in New Mexico if they have gross receipts from sales in New Mexico of $100,000 or more. As part of the economic nexus rules, gross receipts subject to the tax includes receipts collected by a marketplace provider from sales, leases and licenses of tangible personal property; and sales of licenses and sales of services or licenses for use of real property that are sourced to New Mexico. CCH Explanation: New Mexico 60-025 |
N.M. Stat. Ann. §7-9-4
|
| New York MARKETPLACE NEXUS: |
A business that has no physical presence in New York, but meets the following requirements in the immediately preceding four sales tax quarters, is required to register and collect/remit sales tax:
We recommend you reference cited authority for more information. |
N.Y. Tax Law, §1101(b)(8)(i)(E) N.Y. Tax Law, §1101(b)(8)(iv) Important Notice N-19-1 |
| North Carolina MARKETPLACE NEXUS: Yes |
A remote seller is required to register, and collect and remit North Carolina sales and use tax if, in the previous or current calendar year, the retailer had one or more of the following: (1) the remote seller has gross sales in excess of $100,000 sourced to North Carolina; or (2) the remote seller has 200 or more separate transactions sourced to North Carolina (“threshold”). We recommend you reference cited authority for more information. CCH Explanation: North Carolina 60-025 |
N.C. Gen. Stat. §105-164.8, Directive SD-18-6 |
| North Dakota MARKETPLACE NEXUS: Yes |
Out-of-state sellers with no physical presence in North Dakota are subject to sales and use tax if, in the previous calendar year or the current calendar year the seller's gross sales from the sale of tangible personal property and other taxable items delivered in North Dakota exceed $100,000.
NOTE: Previously, North Dakota had a 200 or more separate transactions threshold, too. It was eliminated retroactively to tax years beginning on or after January 1, 2019. |
N.D. Cent. Code §57-39.2-02.2 N.D. Cent. Code §57-40.2-02.3 N.D. Cent. Code §57-39.2-02.3 N.D. Cent. Code §57-40.2-02.4 |
| Ohio MARKETPLACE NEXUS: Yes |
A seller or marketplace facilitator has substantial nexus if, in the current or preceding calendar year, it (i) has gross receipts exceeding $100,000 from sales into Ohio, or (ii) engages in 200 or more separate sales transactions in Ohio. We recommend you reference cited authority for more information. CCH Explanation: Ohio 60-025 |
Ohio Rev. Code Ann. §5741.01 |
| Oklahoma MARKETPLACE NEXUS: Yes |
Remote sellers: By July 1, 2018, and by June 1 of each calendar year starting in 2019, a “remote seller” who had at least $10,000 ($100,000 effective November 1, 2019) in aggregate Oklahoma sales in the preceding 12-calendar-month period must file an election with the Oklahoma Tax Commission to:
Marketplace facilitators and referrers: By July 1, 2018, and by June 1 of each calendar year starting in 2019, a “remote seller,” “marketplace facilitator,” or “referrer” who had at least $10,000 in aggregate Oklahoma sales in the preceding 12-calendar-month period must file an election with the Oklahoma Tax Commission to:
CCH Explanation: Oklahoma 60-025
|
Okla. Stat. tit. 68, §1392 |
| Pennsylvania MARKETPLACE NEXUS: Yes |
A marketplace facilitator that meets the $100,000 economic nexus threshold must collect tax on all Pennsylvania sales. This applies even if the sale is on behalf of a marketplace seller that does not have any nexus with Pennsylvania.
|
72 P.S. §7213.1(a) 72 P.S. §7201(b)(3.5) Sales and Use Tax Bulletin 2019-01 Uncodified Sec. 33, Act 13 (H.B. 262), Laws 2019
|
| Rhode Island MARKETPLACE NEXUS: Yes |
CCH Explanation: Rhode Island 60-025 |
R.I. Gen. Laws §44-18.2-3 |
| South Carolina MARKETPLACE NEXUS: Yes |
Economic nexus occurs when gross sales into South Carolina are more than $100,000 in this or the last calendar year. CCH Explanation: South Carolina 60-025 |
S.C. Code Ann. §12-36-1340 |
| South Dakota MARKETPLACE NEXUS: Yes |
Effective March 1, 2019, for marketplace facilitators with:
|
S.D. Codified Laws §10-45-2 |
| Tennessee MARKETPLACE NEXUS: Yes |
Effective October 1, 2020, a marketplace facilitator who made or facilitated total sales to consumers in Tennessee that exceeded $100,000 during the previous 12-month period must collect and remit sales or use taxes. |
Tenn. Code. Ann. §67-6-501 Tenn. Code. Ann. §67-6-102 Tenn. Code. Ann. §67-6-501 |
| Texas MARKETPLACE NEXUS: Yes |
Effective October 1, 2019, for marketplace providers with $500,000 or more in gross revenue from sales into Texas. |
34 Tex. Admin. Code §3.286 |
| Utah MARKETPLACE NEXUS: Yes |
Marketplace facilitators are required to collect tax if, in the previous or current calendar year, the marketplace facilitator makes sales on behalf of or facilitates sales on behalf of one or more marketplace sellers that:
We recommend you reference cited authority for more information. |
Utah Code Ann. §59-12-102 Utah Code Ann. §59-12-107.6 |
| Vermont MARKETPLACE NEXUS: Yes |
Effective June 1, 2019, the definition of "vendor" is expanded to include:
Moreover, the definition of "persons required to collect tax" also is expanded to include marketplace facilitators with respect to retail sales made on behalf of a marketplace seller. |
Vt. Stat. Ann. tit. 32, §9701 Vt. Stat. Ann. tit. 32, §9713 |
| Virginia MARKETPLACE NEXUS: Yes |
Marketplace facilitators are required to register, collect and remit retail sales and use tax if the facilitator engages in certain activities on a marketplace platform and exceeds the state's economic threshold. The economic threshold is:
We recommend you reference cited authority for more information. |
Va. Code Ann. §58.1-612 Guidelines for Remote Sellers and Marketplace Facilitators |
| Washington MARKETPLACE NEXUS: Yes |
Marketplace facilitators with more than $100,000 in cumulative gross receipts in Washington in the current or prior calendar year are required to collect tax. CCH Explanation: Washington 60-025 |
Wash. Rev. Code §82.08.0531 |
| West Virginia MARKETPLACE NEXUS: Yes |
Collection requirements are applicable to sales by marketplace facilitators or referrers made on and after July 1, 2019. A marketplace facilitator, referrer, or remote seller is required to collect sales and use tax when:
We recommend you reference cited authority for more information. |
W. Va. Code §11-15A-6b |
| Wisconsin MARKETPLACE NEXUS: Yes |
Effective January 1, 2020, a marketplace provider is liable for the tax imposed on the entire sales price charged to the purchaser, including any amount charged by the marketplace provider for facilitating the sale, from the sale, license, lease or rental of tangible personal property, or items, property, or goods or services. CCH Explanation: Wisconsin 60-025 |
Wis. Stat. §77.51(13gm) |
| Wyoming MARKETPLACE NEXUS: Yes |
Marketplace facilitators are subject to the economic nexus thresholds:
Remote sellers with over $100,000 in sales to Wyoming or 200 or more transactions in the current or prior calendar year, have nexus. |
Wyo. Stat. Ann. §39-15-501 |
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