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<p>[QUOTE="justafarmer, post: 3702518, member: 3926"]For perspective - following are the applicable code sections for my State concerning gross receipts/sales tax collections for sales transacted through eBay and other like-kind marketplaces.</p><p><br /></p><p><b>(35)</b> (A) <b>"Forum"</b> means a physical place or electronic location where sales occur.</p><p>(B) <b>"Forum"</b> includes without limitation a:</p><p>(i) Store;</p><p> (ii) Booth;</p><p> (iii) Publicly accessible internet website;</p><p>(iv) Catalog; and</p><p>(v) Place or location similar to the places and locations listed in subdivisions</p><p><br /></p><p><b>(36)</b> <b> "Marketplace facilitator" </b>means a person that facilitates the sale of tangible personal</p><p>property, taxable services, a digital code, a digital magazine, or specified digital products by:</p><p>(A) Listing or advertising tangible personal property, taxable services, a digital code, a digital magazine, or specified digital products for sale in a <b>forum</b>; and</p><p>(B) Either directly or indirectly through an agreement or arrangement with a third party, collecting payment from a purchaser and transmitting the payment to the person selling the tangible personal property, taxable services, a digital code, or specified digital products, regardless of whether the person receives compensation or other consideration in exchange for the person's services in collecting and transmitting the payment;</p><p><b>(37)</b> <b>"Marketplace seller" </b>means a person that has an agreement with a marketplace facilitator under which the marketplace facilitator facilitates sales for the person;</p><p><br /></p><p>Remote sellers and marketplace facilitators.</p><p>(a) A remote seller or a <b>marketplace facilitator</b> that sells or facilitates the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into the State shall collect and remit the applicable sales tax levied under this chapter or the applicable compensating use tax levied under the Compensating Tax Act if in the previous calendar year or in the current calendar year, the remote seller or the marketplace facilitator had aggregate sales of tangible personal property, taxable services, digital codes, or specified digital products subject to sales or use tax within this state or delivered to locations within this state exceeding:</p><p>(1) One hundred thousand dollars ($100,000); or</p><p>(2) Two hundred (200) transactions.</p><p>(b) A sale made through a marketplace facilitator:</p><p>(1) Is a sale of the <b>marketplace facilitator</b> for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section; and</p><p>(2) Is not a sale of the <b>marketplace seller</b> for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section.[/QUOTE]</p><p><br /></p>
[QUOTE="justafarmer, post: 3702518, member: 3926"]For perspective - following are the applicable code sections for my State concerning gross receipts/sales tax collections for sales transacted through eBay and other like-kind marketplaces. [B](35)[/B] (A) [B]"Forum"[/B] means a physical place or electronic location where sales occur. (B) [B]"Forum"[/B] includes without limitation a: (i) Store; (ii) Booth; (iii) Publicly accessible internet website; (iv) Catalog; and (v) Place or location similar to the places and locations listed in subdivisions [B](36)[/B] [B] "Marketplace facilitator" [/B]means a person that facilitates the sale of tangible personal property, taxable services, a digital code, a digital magazine, or specified digital products by: (A) Listing or advertising tangible personal property, taxable services, a digital code, a digital magazine, or specified digital products for sale in a [B]forum[/B]; and (B) Either directly or indirectly through an agreement or arrangement with a third party, collecting payment from a purchaser and transmitting the payment to the person selling the tangible personal property, taxable services, a digital code, or specified digital products, regardless of whether the person receives compensation or other consideration in exchange for the person's services in collecting and transmitting the payment; [B](37)[/B] [B]"Marketplace seller" [/B]means a person that has an agreement with a marketplace facilitator under which the marketplace facilitator facilitates sales for the person; Remote sellers and marketplace facilitators. (a) A remote seller or a [B]marketplace facilitator[/B] that sells or facilitates the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into the State shall collect and remit the applicable sales tax levied under this chapter or the applicable compensating use tax levied under the Compensating Tax Act if in the previous calendar year or in the current calendar year, the remote seller or the marketplace facilitator had aggregate sales of tangible personal property, taxable services, digital codes, or specified digital products subject to sales or use tax within this state or delivered to locations within this state exceeding: (1) One hundred thousand dollars ($100,000); or (2) Two hundred (200) transactions. (b) A sale made through a marketplace facilitator: (1) Is a sale of the [B]marketplace facilitator[/B] for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section; and (2) Is not a sale of the [B]marketplace seller[/B] for purposes of determining whether a person satisfies the criteria stated in subsection (a) of this section.[/QUOTE]
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