SOUTH DAKOTA – Turning Marketplace Facilitators Into Tax Collectors

While most states have been busy retooling their sales tax on remote sellers to conform to the standards set forth by the Supreme Court in its Wayfair decision, the current activity is centered in the marketplace facilitator arena, with more than 20 states currently looking at ways to hold marketplace facilitators responsible for collecting and remitting sales tax on behalf of marketplace sellers. And 10 states have already adopted legislation requiring sales tax collection by marketplace facilitators.