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An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
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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 Uniformity Committee work group is intended to address issues concerning states implementing
Wayfair
and enacting requirements for marketplace facilitators to collect and remit sales/use tax on marketplace sales. The work group’s goal will be to develop recommendations for maximizing compliance while minimizing the burden on remote sellers, 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.
Final White Paper, July 6, 2020
Revised Work Group Status Report to Uniformity Committee
Wayfair
Project Reference Information
Agendas, working documents, and other project-related information
from previous meetings
:
Results
of state vote on presentation by Beth Sosidka, AT&T, to the Work Group requesting that Multistate Tax Commission send letters to state tax administrators encouraging states to enact the Marketplace Facilitator Sales Tax Collection Model Legislation Approved Unanimously by the National Conference of State Legislatures Executive Committee Task Force on State and Local Taxation, distributed March 2, 2020
Final White Paper
, July 6, 2020
Statutes imposing collection duties on marketplace facilitators:
Alabama
Arkansas
Arizona
California
Assembly Bill
Senate Bill
Colorado
Connecticut
DC amendment implementing Wayfair (effective 1/1/19) and imposing marketplace facilitator collection requirements (effective 4/1/19)
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
North Dakota
Nebraska
New Jersey
New Mexico
New York
Excert from S. 1509 Part G
Nevada
North Carolina
Ohio
Oklahoma
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Virginia
Vermont
Washington
Wisconsin
West Virginia
Wyoming
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