Section 38 Sales Tax Treatment of Marketplace Vendors 4

Section 4 of said chapter 64I is hereby amended by inserting after the word "vendor", in line 1, the following words:- , including a remote retailer,.

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.