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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
In 2018, in
South Dakota v. Wayfair,
the U.S. Supreme Court overruled
Quill's
physical-presence nexus standard for state sales tax jurisdiction. Soon after, the MTC Uniformity Committee established a work group to advise on the development of a white paper that would identify important issues and the pros and cons of state approaches to implementing
Wayfair.
In particular, the work group focused on how to define marketplace facilitators and the imposition of sales tax collection obligation on those marketplace facilitators. The work group also focused on developing bright-line dollar/sales thresholds to take the place of the physical-presence standard.The project concluded in 2020 but MTC staff have continued to update the final white paper to take into account more recent developments.
Information on 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 - Updated as of July 2021
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 2021
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)
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
North Dakota
Nebraska
New Jersey
New Mexico
New York
Excerpt 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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