Effective January 1, 2023
A Marketplace Facilitator is a marketplace that works with third-party sellers to promote their sales. In this case, PhotoDay, a Snapshots, Inc. brand, acts as the facilitator for studios’ sales.
In order to comply with legislation surrounding marketplace facilitators, PhotoDay will now take care of calculating, collecting, remitting, and refunding state sales tax on sales sold by studios where this legislation applies. In certain states, this does not include local taxes, and as such, PhotoDay will not be responsible for their calculation or remitting.
Marketplace Facilitator legislation is currently in effect in the following states:
Marketplace Facilitator legislation is currently in effect in the following states:
State | Effective Date | Marketplace Facilitator Legislation |
Alabama | 1/1/2019 | |
Alaska | 4/1/2020 | For a list of jurisdictions/municipalities that have enacted marketplace collection, visit the following link: https://arsstc.org |
Arizona | 10/1/2019 | For more information contact the Arizona Department of Revenue https://azdor.gov/ |
Arkansas | 7/1/2019 | |
California | 10/1/2019 | |
Colorado | 10/1/2019 | 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. |
Connecticut | 12/1/2018 | |
District of Columbia | 4/1/2019 | |
Florida | 7/1/2021 | For more information, contact the Florida Department of Revenue https://floridarevenue.com/ |
Georgia | 4/1/2020 | For more information, contact the Georgia Department of Revenue https://dor.georgia.gov |
Hawaii | 1/1/2020 | For more information, contact the Hawaii Department of Taxation https://tax.hawaii.gov/ |
Idaho | 6/1/2019 | |
Illinois | 1/1/2020 | For more information, contact the Illinois Department of Revenue https://tax.illinois.gov/ Legislation does not include origin sales and use tax on third party sales. |
Indiana | 7/1/2019 | For more information, contact the Indiana Department of Revenue https://www.in.gov/dor/ |
Iowa | 1/1/2019 | |
Kansas | 7/1/2021 | For more information, contact the Kansas Department of Revenue https://www.ksrevenue.org/ |
Kentucky | 7/1/2019 | For more information, contact the Kentucky Department of Revenue https://revenue.ky.gov/Pages/index.aspx |
Louisiana | 7/1/2020 | For more information, contact the Louisiana Department of Revenue https://revenue.louisiana.gov/. |
Maine | 10/1/2019 | |
Maryland | 10/1/2019 | For more information, contact the Comptroller of Maryland https://taxes.marylandtaxes.gov/default.shtml |
Massachusetts | 10/1/2019 | |
Michigan | 1/1/2020 | For more information, contact the Michigan Department of Treasury https://www.michigan.gov/treasury/ |
Minnesota | 10/1/2018 | |
Mississippi | 7/1/2020 | For more information, contact the Mississippi Department of Revenue https://www.dor.ms.gov/Business/Pages/Sales-Use-Tax-landing.aspx |
Missouri | 1/1/2023 | For more information, contact the Missouri Department of Revenue https://dor.mo.gov/ |
Nebraska | 4/1/2019 | For more information, contact the Nebraska Department of Revenue https://www.revenue.nebraska.gov/index.html |
Nevada | 10/1/2019 | For more information, contact the Nevada Department of Taxation https://tax.nv.gov/ |
New Jersey | 11/1/2018 | For more information, contact the New Jersey Division of Taxation https://www.state.nj.us/treasury/taxation/index.shtml |
New Mexico | 7/1/2019 | For more information, contact the New Mexico Taxation and Revenue Department https://www.tax.newmexico.gov/ |
New York | 6/1/2019 | For more information, contact the New York Department of Taxation and Finance https://www.tax.ny.gov/default.htm. |
North Carolina | 2/1/2020 | For more information, contact the North Carolina Department of Revenue https://www.ncdor.gov/. |
North Dakota | 10/1/2019 | For more information, contact the North Dakota Office of State Tax Commissioner https://www.nd.gov/tax/ |
Ohio | 9/1/2019 | For more information, contact the Ohio Department of Tax Commission https://www.tax.ohio.gov/. |
Oklahoma | 7/1/2018 | For more information, contact the Oklahoma Tax Commission https://www.ok.gov/tax. |
Pennsylvania | 4/1/2018 | For more information contact the Pennsylvania Department of Revenue https://www.revenue.pa.gov/Pages/default.aspx |
Puerto Rico | 7/1/2020 | For more information, contact the Puerto Rico Department of Treasury http://www.hacienda.gobierno.pr/. |
Rhode Island | 7/1/2019 | For more information, contact the Rhode Island Division of Taxation http://www.tax.ri.gov/ |
South Carolina | 4/29/2019 | For more information, contact the South Carolina Department of Revenue https://dor.sc.gov/ |
South Dakota | 3/1/2019 | |
Tennessee | 10/1/2020 | |
Texas | 10/1/2019 | For more information, contact the Texas Comptroller of Public Accounts https://comptroller.texas.gov/taxes/sales/ |
Utah | 10/1/2019 | For more information, contact the Utah State Tax Commission https://tax.utah.gov/ |
Vermont | 6/7/2019 | For more information, contact the Vermont Department of Taxes https://tax.vermont.gov/. |
Virginia | 7/1/2019 | |
Washington | 1/1/2018 | |
West Virginia | 7/1/2019 | |
Wisconsin | 1/1/2020 | For more information, contact the Wisconsin Department of Revenue https://www.revenue.wi.gov/pages/home.aspx. |
Wyoming | 7/1/2019 | For more information, contact the Wyoming Department of Revenue https://revenue.wyo.gov
|
Please note: New Hampshire, Oregon, Montana, and Delaware do not have state sales tax.
Related Articles: