An Act Regarding the Collection of the Sales and Use Tax by Marketplace Facilitators
Sec. 1. 36 MRSA §1754-B, sub-§1, ¶G, as amended by PL 2013, c. 200, §3, is further amended to read:
Sec. 2. 36 MRSA §1951-C is enacted to read:
§ 1951-C. Collection of sales and use tax by marketplace facilitators
(1) Directly or indirectly, through one or more affiliated persons in any of the following:
(a) Transmitting or otherwise communicating the offer or acceptance between a buyer and seller;
(b) Owning or operating the infrastructure, physical or electronic, or technology that brings buyers and sellers together;
(c) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or
(d) Software development or research and development activities related to any of the activities described in subparagraph (2), if such activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
(2) In any of the following activities with respect to the seller's products:
(a) Payment processing services;
(b) Fulfillment or storage services;
(c) Listing products for sale;
(d) Setting prices;
(e) Branding sales as those of the marketplace facilitator;
(f) Taking orders;
(g) Advertising or promotion; or
(h) Providing customer service or accepting or assisting with returns or exchanges.
(1) Marketplace facilitators to the extent that the marketplace seller collected and remitted sales and use tax and was audited with respect to the relevant sales; or
(2) Marketplace sellers to the extent that the marketplace facilitator collected and remitted sales and use tax and was audited with respect to the relevant sales unless the marketplace facilitator is seeking relief of liability under paragraph E.
Sec. 3. Application. This Act applies to sales occurring on or after November 1, 2019.
This bill ensures that persons making sales through physical or electronic marketplaces of tangible personal property and taxable services subject to the sales and use tax are subject to the same sales and use tax collection and remittance responsibilities as other sellers.