Section 33

Section 33 Sales Tax Treatment of Marketplace Vendors 3

Section 1 of chapter 64I of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out, in line 4, the word "person" and inserting in place thereof the following words:- , "marketplace", "marketplace facilitator", "marketplace seller", "person", "remote marketplace facilitator", "remote marketplace seller", "remote retailer".