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Wayfair Implementation and Marketplace Facilitator Work Group
This project was approved by the Executive Committee at its meeting on July 31, 2014. The Uniformity Committee subsequently met to discuss the project and consider the scope as well as the make-up of a working group.
Project Description

This work group is intended to discuss and develop concepts or ideas for consideration by states desiring to require marketplace facilitators to collect and remit sales/use tax on marketplace sales, in order to maximize compliance while minimizing the burden on marketplace facilitators and marketplace sellers.

The Uniformity Committee is providing information via this project page to help states that are implementing Wayfair.  If you have information you believe should be posted to this page, please contact Lila Disque.  Please note that information posted to this page is provided for informational purposes only.  Unless otherwise indicated, the inclusion of the information on this page does not indicate endorsement of the Commission or any of its member states.
 

PUBLIC NOTICE & AGENDA

Wayfair Implementation and Marketplace Facilitator Work Group Telephonic Meeting

There are no further meetings at this time.
 
I. Welcome and Introductions.
   
II.   Initial Public Comment Period.
  In accordance with its Public Participation Policy, the Uniformity Committee provides this opportunity for members of the public to address the work group directly on this agenda.  The Chair may also provide for public comment before or during discussion of specific agenda items
 
III. Background Information
 
  • Final White Paper 11-20-18
IV.
Discussion of How the Group Would Like to Proceed
   
V. Adjournment


Wayfair Project Reference Information

 

Agendas, working documents, and other project-related information from previous meetings:

  • Presentation to Uniformity Committee, November 2018 meetings
    • Cover Memo
      Draft White Paper 11-7-18
      Powerpoint
  • Survey Results 10-18-18 (updated) [PDF] [Excel]
    • Survey Comments Received​ 10-18-18
  • Survey Results 10-11-18 (updated) [PDF] 
    • Survey Comments Received​ 10-11-18
  • Prioritized Issues List, 9-11-18
    • Survey Results [PDF] 
    • Survey Comments Received
  • Issues List
    • Comments received re marketplace facilitators work group issue list
      • Scott Peterson (Avalara)
      • Scott Letourneau (Sales Tax System)
      • Response from Scott Letourneau (Sales Tax System), 9-7-18
      • Craig Johnson (Streamlined)
      • Alabama
      • Online Merchants Guild
      • Washington Department of Revenue
      • Anonymous Commenter, 9-11-18
  • Survey on Issues Priority - state comments
  • Draft Prioritized Issues List
  • Marketplace Survey Results from Responding States [PDF] [Excel]
  • State Comments Regarding Definitional Alternatives in Survey [PDF] [Excel]
  • Economic Nexus and Marketplace Collection for Sales Tax
  • Definitions Discussion
  • TaxCloud, Intuit documents
  • Statutes imposing collection duties on marketplace facilitators:
    • Wyoming
    • Rhode Island (‘retail facilitator’ definition and reporting requirements)
    • DC amendment implementing Wayfair (effective 1/1/19) and imposing marketplace facilitator collection requirements (effective 4/1/19)
    • ​Alabama
    • Iowa
    • Minnesota
    • New Jersey
    • Connecticut
    • Oklahoma
    • Pennsylvania
    • Washington
    • South Dakota
    • Kentucky (definitions only—no marketplace facilitator collection requirement)
  • Wayfair Issues - memo presented at Uniformity Committee July 24, 2018
  • Marketplace Facilitator Models - powerpoint presented at Uniformity Committee July 24, 2018
  • Agenda via Teleconference - July 6, 2018
  • Wayfair decision - June 21, 2018
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