Bill > S1762

This bill aims to establish provisions for the collection of sales tax by marketplace facilitators and vendors who make sales into the Commonwealth of Massachusetts. The key provisions include: 1. Defining key terms such as "delivery," "delivery company," "marketplace facilitator," and "marketplace seller." 2. Requiring vendors and marketplace facilitators with over $100,000 in annual sales into Massachusetts to register, collect, and remit all applicable sales and use taxes. 3. Holding marketplace facilitators responsible for collecting and remitting sales tax on all taxable sales facilitated through their platforms, regardless of whether the marketplace seller is registered to collect taxes. 4. Prohibiting class-action lawsuits against marketplace facilitators related to overpayment of sales tax. 5. Allowing the Department of Revenue to audit marketplace facilitators and sellers, but limiting assessments to avoid double taxation. 6. Authorizing the Commissioner of Revenue to establish a vendor discount to compensate for the incremental expenses incurred by vendors in collecting and remitting sales taxes outside of Massachusetts.

Budget and Finance

https://malegislature.gov/Bills/191/S1762