Bill > SB0930

This bill amends the General Sales Tax Act to clarify the nexus requirements for marketplace facilitators. It requires marketplace facilitators to remit sales tax on all taxable sales made by the facilitator or facilitated for marketplace sellers, regardless of whether the marketplace seller has nexus with the state. The bill also provides relief from liability for marketplace facilitators in certain situations, and allows delivery network companies that facilitate qualified delivery network sales to deduct or exclude the sales tax paid to the marketplace seller from their own tax liability. The bill defines key terms like "marketplace facilitator," "marketplace seller," "delivery network company," and "delivery network courier."