Outside Section 37

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Sales Tax Treatment of Marketplace Vendors 3

SECTION 37.   Section 1 of chapter 64I of the General Laws is hereby amended by striking out the first paragraph and inserting in place thereof the following:-
Section 1. As used in this chapter the following words shall have the following meanings:
The words ''business'', ''commissioner'', ''engaged in business'', ''engaged in business in the commonwealth'', ''gross receipts'', "marketplace", "marketplace facilitator", "marketplace seller", ''person'', "remote marketplace vendor", "remote retailer", ''retailer'', ''retail establishment'', ''sale'', ''selling'', ''sale at retail'' and ''retail sale'', ''sales price'', ''services'', ''tangible personal property'', ''tax'', ''taxpayer'', ''telecommunications services'', and ''vendor'', shall have the same meanings as in section 1 of chapter 64H.

These sections require online marketplace facilitators to collect and remit Massachusetts sales and use tax on behalf of vendors who sell their goods on the marketplace, provided the marketplace's sales to the Commonwealth exceed a threshold set by the Commissioner of the Department of Revenue. These sections also subject remote sellers to the registration, collection, and remittance requirements of the sales and use tax if the remote seller's sales to the Commonwealth exceed a threshold set by the Commissioner.

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