A Marketplace Facilitator, is an entity that uses its own physical or electronic marketplace to facilitate sales of physical property, digital goods, and services between third-party buyers and sellers. 

Marketplace Facilitator legislation is a set of laws that shift sales tax collection and remittance obligations from a third-party seller to the marketplace facilitator. 

Consequently, Biashara Street is considered a Marketplace Facilitator for third-party sales facilitated through our global marketplace. 

To learn more about the legislation, kindly visit the state website at the link provided.

Marketplace Facilitator legislation is currently in effect in the following states:

State

Effective Date

Marketplace Facilitator Legislation

Alabama

01/01/2019

https://revenue.alabama.gov/2018/07/ador-announces-sales-and-use-tax-guidance-for-online-sellers/

Alaska

04/01/2020

For a list of jurisdictions/municipalities that have enacted marketplace collection:  https://arsstc.org/about/code/

Arizona

10/01/2019

https://azdor.gov/news-events-notices/news/new-tpt-law-remote-sellers-and-marketplace-facilitators-starting-october-1

Arkansas

07/01/2019

https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/arkansas-remote-seller-frequently-asked-questions-faqs

California

10/01/2019

https://www.cdtfa.ca.gov/industry/MPFAct.htm

Colorado

10/01//2019

The legislation does not include Colorado Home Rule City Sales and Use Tax on third-party sales when the city has not adopted an applicable marketplace facilitator ordinance. https://leg.colorado.gov/bills/hb19-1240

District of Columbia

04/01/2019

https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/Wayfair%20Response%20Notice%20%281%202%202019%29_0.pdf

Florida

07/01/2021

https://floridarevenue.com/pages/default.aspx

Georgia

04/01/2020

https://dor.georgia.gov/

Hawaii

01/01/2020

https://tax.hawaii.gov/

Idaho

06/01/2019

https://tax.idaho.gov/n-feed.cfm?idd=4279

Illinois

01/01/2020

The legislation does not include Origin Sales and Use Tax on third-party sales.

https://www2.illinois.gov/rev/research/taxinformation/sales/Pages/Sales-and-Use-Tax-Definitions.aspx

Indiana

07/01/2019

https://www.in.gov/dor/

Iowa

01/01/2019

https://tax.iowa.gov/south-dakota-v-wayfair

Kansas

07/01/2021

https://www.ksrevenue.org/

Kentucky

07/01/2019

https://revenue.ky.gov/Pages/index.aspx

Louisiana

07/01/2020

https://revenue.louisiana.gov/

Maine

10/01/2019

https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1064&item=1&snum=129

Maryland

10/01/2019

https://www.marylandtaxes.gov/

Massachusetts

10/01/2019

https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs

Michigan

01/01/2020

https://www.michigan.gov/TREASURY/

Minnesota

10/01/2018

https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers

Mississippi

07/01/2020

https://www.dor.ms.gov/Business/Pages/Sales-Use-Tax-landing.aspx

Nebraska

04/01/2019

https://revenue.nebraska.gov/index

Nevada

10/01/2019

https://tax.nv.gov/

New Jersey

11/01/2018

https://www.state.nj.us/treasury/taxation/index.shtml

New Mexico

07/01/2019

https://www.tax.newmexico.gov/

New York

06/01/2019

https://www.tax.ny.gov/

North Carolina

02/01/2020

https://www.ncdor.gov/

North Dakota

10/01/2019

https://www.nd.gov/tax/

Ohio

09/01/2019

https://tax.ohio.gov/wps/portal/gov/tax/

Oklahoma

07/01/2018

https://oklahoma.gov/tax.html

Pennsylvania

04/01/2018

https://www.revenue.pa.gov/Pages/default.aspx

Puerto Rico

07/01/2020

http://www.hacienda.gobierno.pr/

Rhode Island 

07/01/2019

http://www.tax.ri.gov/Non-collecting%20retailers/index.php

South Carolina

04/29/2019

https://dor.sc.gov/

South Dakota

03/01/2019

https://dor.sd.gov/businesses/taxes/sales-use-tax/#remote

Tennessee

10/01/2020

https://revenue.support.tn.gov/hc/en-us/sections/360009672231-Sales-Tax-Collection-by-Marketplace-Facilitators

Texas

10/01/2019

https://comptroller.texas.gov/taxes/sales/remote-sellers-marketplace-faq.php

Utah

10/01/2019

https://tax.utah.gov/forms/pubs/pub-37.pdf

Vermont 

06/07/2019

https://tax.vermont.gov/

Virginia

07/01/2019

https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus

Washington

01/01/2018

https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/marketplace-facilitators

West Virginia

07/01/2019

https://public.wvtax.gov/Business/SalesAndUseTax/ECommerce/MarketplaceFacilitators/Pages/MarketplaceFacilitators.aspx

Wisconsin

01/01/2020

https://www.revenue.wi.gov/Pages/FAQS/ise-remote-sellers.aspx#rst2

Wyoming

07/01/2019

https://revenue.wyo.gov/



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