fbpx

Upcoming 2019 Marketplace Facilitator Tax Dates

By the end of 2019, more than 15 states would have passed legislation that requires marketplaces like Amazon to collect and remit sales tax.

That’s in addition to states that have already passed legislation in 2018 requiring marketplace providers to collect and remit sales tax.

These states and the District of Columbia require marketplaces to collect and remit sales taxes so far in 2019:

  • Alabama – January 1, 2019
  • District of Columbia – April 1, 2019
  • Iowa – January 1, 2019
  • Nebraska – April 1, 2019
  • South Dakota – March 1, 2019

Other states with rules regarding marketplace provider or marketplace facilitator rules for 2019 are listed below:

  • California – October 1, 2019 (pending)
  • Florida – July 1, 2019 (pending)
  • Indiana – July 1, 2019 (pending)
  • Kentucky – July 1, 2019
  • Maryland – October 1, 2019 (pending)
  • New Mexico – July 1, 2019 (pending)
  • New York – September 1, 2019 (pending)
  • North Dakota – October 1, 2019
  • Texas – September 1, 2019 (pending)
  • Vermont – July 1, 2019 (pending)
  • Virginia – July 1, 2019
  • West Virginia – July 1, 2019
  • Wyoming – July 1, 2019

This is by no means a complete list. Revisions may change the start date, or bills may not pass.

Visit the state’s tax department website for more information regarding remote sales tax collection, marketplace facilitator rules, economic nexus, or pending legislation related to the June 2018 Wayfair decision.

The links below will lead you directly to the relevant bill from each state.

California

California is considering Bill AB-147 that will require marketplace facilitators to collect and remit sales tax. If signed, the start date will be October 1, 2019.

Florida

If passed and signed, SB 1112 will go into effect for sales made on and after July 1, 2019.

Indiana

Read more about SB 322 from Indiana’s legislative website. If passed, this will go into effect July 1, 2019.

Kentucky

HB 354 will go into effect on July 1, 2019.

Maryland

SB 728 will require marketplace facilitators to collect on and after October 1, 2019.

New Mexico

New Mexico uses a gross receipts tax, which is usually passed onto the customer. HB 579 would require marketplace providers to collect and remit gross receipts taxes starting July 1, 2019.

New York

New York Bill A03347 will require marketplace providers to collect sales tax starting September 1, 2019.

North Dakota

Read the text of SB 2338 to learn more about how North Dakota is requiring marketplace facilitators to collect sales tax starting on October 1, 2019.

Texas

HB 1525 if passed and signed will go into effect for September 1, 2019.

SB 890 is also pending with the same effective date of September 1, 2019.

Vermont

H. 117 will require marketplace facilitators to collect on July 1, 2019 if passed and signed.

Virginia

SB 1083 requires marketplace facilitators to collect sales tax effective July 1, 2019.

West Virginia

House Bill 2813 requires marketplace facilitators to collect sales tax effective July 1, 2019.

Wyoming

HB 69 was signed on February 15, 2019 and requires marketplace facilitators to collect sales tax effective July 1, 2019.

Other states may have pending legislation or effective dates in 2020. If you sell on Amazon, you can view more information about marketplace taxes through this Amazon link.

eBay sellers can visit the marketplace tax collection list as well. Note the different start dates.

If you use SellerZen to automate integration between Amazon and QuickBooks Online, we’ll also handle marketplace facilitator taxes. Click on the link below in the related articles section to learn more.

Starting on January 1, 2020, the list will expand and include more states that require marketplace providers and facilitators to collect and remit sales taxes.

View related articles: