The Tax Law has been amended to require marketplace providers to collect sales tax on taxable sales of tangible personal property that they facilitate for marketplace sellers. These amendments apply to sales made on or after June 1, 2019.
On June 24, 2019, the Tax Law was further amended to change the annual sales threshold dollar amount requiring a marketplace provider with no physical presence in the state to register for sales tax from $300,000 to $500,000. This change is effective retroactive to June 1, 2019.
Click below to view Technical Memorandum TSB-M-19(2.1)S