Multistate Tax Commission

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, April 10, 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, April 10, 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
- Maine
- Maryland
- Michigan
- Minnesota
- Massachusetts
- 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