Effective January 1, 2023

A Marketplace Facilitator is a marketplace that works with third-party sellers to promote their sales. In this case, PhotoDay 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:

State

Effective Date

Marketplace Facilitator Legislation

Alabama

1/1/2019

https://revenue.alabama.gov/2018/07/03/ador-announces-sales-and-use-tax-guidance-for-online-sellers/

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

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

Arkansas

7/1/2019

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

California

10/1/2019

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

Colorado

10/1/2019

https://leg.colorado.gov/bills/hb19-1240

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

https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG-8.pdf?la=en

District of Columbia

4/1/2019

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

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

https://tax.hawaii.gov/

Idaho

6/1/2019

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

Illinois

1/1/2020

For more information, contact the Illinois Department of Revenue

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

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

Kansas

7/1/2021

For more information, contact the Kansas Department of Revenue (https://www.ksrevenue.org/)

Kentucky

7/1/2019

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

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

Maryland

10/1/2019

For more information, contact the Comptroller of Maryland (https://taxes.marylandtaxes.gov/default.shtml)

Massachusetts

10/1/2019

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

Michigan

1/1/2020

For more information, contact the Michigan Department of Treasury

(https://www.michigan.gov/treasury/)

Minnesota

10/1/2018

https://www.revenue.state.mn.us/sales-tax-update-marketplace-providers

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)

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

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

New Mexico

7/1/2019

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

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

For more information please contact the South Dakota Department of Revenue.

Tennessee

10/1/2020

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

Texas

10/1/2019

For more information, contact the Texas Comptroller of Public Accounts (https://comptroller.texas.gov/)

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

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

Washington

1/1/2018

https://dor.wa.gov/find-taxes-rates/retail-sales-tax/tax-obligation-marketplace-facilitators

West Virginia

7/1/2019

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

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/


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