Bill > S1637

This bill aims to ensure fairness in the taxation of online marketplace sales. It amends the existing state tax laws to establish that a seller is not considered to be engaged in business in the state solely through their use of a marketplace facilitator or fulfillment service. The bill also designates marketplace facilitators as the retailers responsible for collecting and remitting the applicable sales and use taxes on behalf of marketplace sellers. Marketplace sellers who have an agreement with a registered marketplace facilitator to collect taxes are not required to collect taxes themselves, provided the facilitator fulfills this obligation. The bill also allows purchasers who have overpaid taxes to a marketplace facilitator to seek a refund directly from the state revenue department.

Budget and Finance

https://malegislature.gov/Bills/191/S1637