Regarding the Collection of the Sales and Use Tax by Marketplace Facilitators

Last updated: Jun 21, 2019

Details about this bill
Category: Taxation
Status: Passed
Sponsor: Representative Ryan Tipping, House 123
Session: 129
Bill #: LD 1452


Support. This is a RAM initiated bill.

UPDATE 6/20/19: The governor has signed the bill into law.

UPDATE: This bill has been removed from the Special Appropriations table and sent to the governor for action.

UPDATE: This bill has passed the House and Senate under the hammer. 


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.