State Of Hawaii Department Of Taxation: Fill & Download for Free

Law enforcement in the United States can be divided into three main levels: local (city or county), state, and national (or federal). Each level has different responsibilities and jurisdictions.Local police departments are responsible for most everyday police work: the cops on the beat, the cars with flashing lights on top, and the detectives investigating cases. As of 2013 there were a total of 12,326 different local police departments in the US.Each city generally has its own municipal police department, funded out of local taxation and answerable to the mayor or city council. The NYPD (City of New York Police Department) employs over 38,000 uniformed officers and around 12,000 support staff, and has an annual budget of $5.6 billion. The Ellendale Police Department in the city of that name in Delaware formerly employed one (1) police officer, but in 2014 took on a second part-time officer.Outside the cities, each county normally has its own law enforcement agency. This can sometimes be a county police force -- organised on similar lines to the municipal police departments described above -- but more usually it is a sheriff's office, which is rather different. Some counties have both, with split responsibilities.In 2015 there were 3,081 sheriff's offices throughout the country, in every state except Alaska and Connecticut. Sheriffs are normally elected for a four-year term by the people of their county, though there are some places with different rules. As with municipal police departments, sheriff's offices can vary dramatically in size, from offices which employ only one or two people (the sheriff and his deputy, just like in the Westerns) up to the Los Angeles County Sheriff's Department with 18,000 employees including about 10,000 sworn deputies.Sheriffs tend to have broader responsibilities than a municipal police department; for example they may be in charge of running the county jail and providing courtroom security and prisoner transportation, as well as the more typical police work. However, there is wide variation between the way sheriff's offices are organised and the powers and responsiblities they possess, from one state to another.There are also a number of specialist police departments, often with very restricted jurisdictions. For example many universities and colleges have their own campus security departments, which employ sworn police officers with full police powers. Airports, port authorities, and national or state parks may also have their own police force.The next level up is the state. Every US state has its own police force, except Hawaii. In most cases, their primary responsibility is enforcing traffic laws on state and interstate highways, and the uniformed state police officer most people are likely to encounter face-to-face will work for the Highway Patrol. The state police force will often also provide training and technical support services to county and municipal police departments within the state; some also provide investigation and detective services, or basic law enforcement in, for example, the state capitol.Police officers working for the state police are usually referred to as troopers, or state troopers. The agency itself is usually called either the [State name] State Police or the [State name] Highway Patrol, or some variation on that. It usually reports to the state's Department of Public Safety, a branch of the state government which in turn is responsible either to the state governor directly or to the state attorney-general.Finally, there is the federal level of law enforcement. Until the 20th century this was relatively low-key, comprising a small number of agencies with specific and narrow responsibilities. There are currently about 120,000 federal law enforcement officials with police powers, most of them working for either the Department of Homeland Security or the Justice Department. These departments report to the President.The Department of Homeland Security was set up in 2002 to coordinate a number of existing agencies. These include the US Coast Guard, whose responsiblities include maritime law enforcement, 'migrant interdiction' and preventing smuggling, as well as non-security-related tasks such as search and rescue. The US Customs and Border Protection agency employs 45,600 sworn agents, working at ports of entry and patrolling the borders with Mexico and Canada. The Transportation Security Agency (TSA) is primarily responsible for security at airports. The US Immigration and Customs Enforcement agency (ICE) with about 20,000 employees is responsible for rounding up and expelling illegal immigrants, and investigating threats to national security.In addition, the rather oddly-named United States Secret Service is also now a part of the Department of Homeland Security -- and is not an intelligence agency. The USSS was originally set up in 1865 to investigate counterfeiting of US currency. It gradually acquired more functions, many of which were later passed over to the FBI when that agency was set up. In 1901 the Secret Service was also given the responsibility of providing protective services to the President and Vice-President, and their families, and visiting foreign dignitaries. That is now their primary responsibility, but they still play a role in, for example, investigating financial crime, fraud, and cybercrime.The Department of Justice, headed by the Attorney-General, was the largest collection of law enforcement agencies until the formation of the Department of Homeland Security.It includes the United States Marshals Service, one of the oldest law enforcement agencies in the country, set up in 1789. The USMS pursues fugitives, executes federal arrest warrants, transports federal prisoners and manages the security of federal courts, and perhaps most famously, operates the national Witness Protection Program.The best-known division of the Justice Department, however, is the Federal Bureau of Investigation, or FBI. Its mandate is to 'detect and prosecute crimes against the United States'; traditionally this primarily involved the investigation of large-scale organised crime and racketeering. The FBI also has counter-terrorism responsibilities and is charged with investigating both foreign espionage and internal subversion. In 2009 the FBI employed 13,000 special agents and 20,000 technical and support staff. It is the closest the US has to a national police agency.The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) was originally responsible for enforcing the taxes and tariffs on tobacco and alcohol, and combatting smuggling.In 1942 it was also given responsibility for enforcing federal firearms laws; this is now their primary area of operation. They employ around 2,400 special agents and 2,600 other personnel.The Drug Enforcement Administration (DEA) was set up in 1973 to enforce anti-drug laws. They have around 5,000 special agents and 5,000 other staff.The Department of Defense has several law enforcement agencies under its wings -- the Pentagon, for example, has its own internal police force, the US Pentagon Police. Each of the armed services has a variety of agencies, such as the US Army Military Police Corps or the Marine Corps Provost Marshal's Office.The National Security Agency (NSA) is also under the Department of Defense. Its mission is signals intelligence and counter-intelligence: surveillance of communications such as radio and TV, telephones, private computers, and the Internet, both in the US and worldwide; and attempting to prevent foreign agencies or criminals doing the same to the US.The US Intelligence Community is the official name, given in 1981, to a collection of 17 separate intelligence agencies which are supervised by the Director of National Intelligence. Many of these agencies are organisationally part of the institutions listed above: for example the Coast Guard has its own in-house intelligence agency, as do the FBI and DEA. The NSA is also part of the Intelligence Community. However, the largest and most important body within the IC is the Central Intelligence Agency (CIA), which is independent of other departments of the government.The CIA was set up in 1947, and is the United States's primary foreign intelligence service. It employs human intelligence assets (spies and informants, in other words) as well as collecting and analysing publicly-available data. The CIA is also the only US agency (as far as we know) authorised to carry out covert operations abroad.To relate this to the UK: municipal and county police departments are similar to territorial police authorities such as the Metropolitan Police, the South Yorkshire Police, the Lancashire Constabulary. Britain does not have the proliferation of really small police departments in each individual town that the US does, however, though there are a small number of such. Also, while there are various projects to give elected officials more direct supervisory and oversight powers over the police, the American idea of actually electing law enforcement officers themselves by a public vote does not happen in Britain.You could argue that Police Scotland -- formed in 2013 by amalgamating the eight existing local police authorities in Scotland - is the equivalent of a State police department. There is no UK equivalent of the state Highway Patrols, unless you count the British Transport Police (who actually police the railway system, not the roads).On a national level, the CIA is the equivalent of SIS (the Secret Intelligence Service, or MI6), GCHQ is the equivalent of the NSA, while the FBI combines the roles of the Security Service (MI5) and the National Crime Agency. There are other national-level or miscellaneous law enforcement agencies, such as Border Force (the equivalent of Customs and Border Protection) or the Civil Nuclear Constabulary, but generally smaller (in relative terms) and less powerful than their US equivalents.We should also not forget the York Minster Police, set up in 1275 to 'keep watch in and about the cathedral'. They currently employ nine officers, and have police arrest powers in the precincts of York's mediaeval cathedral, though they have an agreement with North Yorkshire Police to pass over any serious cases to them. This is believed to be the oldest continuously-operating police force in Britain (if not the world).

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Transitioning to Drupal using a Forest Service curated Drupal distribution)Central Intelligence Agency (Plone)Commerce (Drupal)National Institute of Standards & Technology (CommonSpot)National Oceanic & Atmospheric Administration (DotNetNuke/SharePoint)National Telecommunications & Information Administration (Drupal/Proofpoint)Patent & Trademark Office (Drupal)U.S. Bureau of Economic Analysis (BEA) (IntranetConnections)U.S. Census Bureau (Adobe Experience Manager (AEM))Commodity Futures Trading Commission (Stellent)Consumer Financial Protection Bureau (WordPress/PHP)Consumer Product Safety Commission (EpiServer)Defense (DotNetNuke)Air Force (Broadvision (Portal))Defense Commissary Agency (Home-grown)Defense Finance & Accounting Service (Documentum/Plumtree/BizFlow)Defense Information Systems Agency (Sitecore)Defense Intelligence Agency (None)Defense Office of Military Commissions (DotNetNuke/SharePoint)Education Activity (CommonSpot)Marine Corps Community Services (In-house)Military Health System (Sitecore)Navy Enterprise Maintenance System (Documentum)Navy Personnel Command (Microsoft’s Content Management Server)Office of Naval Research (Sitecore for external, Sharepoint for intranet)Education (Drupal/WordPress)Energy (Drupal)Energy Information Administration (None)Lawrence Livermore Labs (Cascade Server by Hannon Hill)Office of Energy Efficiency & Renewable Energy (OpenText)Office of Scientific & Technical Information (Drupal/Confluence, Sharepoint)Sandia National Laboratories (Cascade Server by Hannon Hill/WordPress, Drupal, SharePoint)Western Area Power Administration (Serena Collage)Environmental Protection Agency (Drupal)Office of WaterRegion 8Farm Credit Administration (Serena Collage [not presently using it])Federal Communications Commission (Drupal/Documentum)Federal Reserve Board of Governors (RedDot)Federal Trade Commission (Drupal)General Services Administration (Percussion)GSA Intranet site (Websphere)Office of Citizen Services and Innovative Technologies (WordPress [DigitalGov - Building the 21st Century Digital Government], Drupal (http://USA.gov/GobiernoUSA.gov), Tumblr [USASearch], CM 1 from Percussion [http://Kids.gov])Health & Human Services (Percussion)Administration for Children & Families (Drupal)Administration on Aging (Content Studio)Center for Medicare & Medicaid Innovation (Percussion)Centers for Disease Control & Prevention (Percussion/Accenture tool)Centers for Medicare & Medicaid Services (Commercial Product)Food & Drug Administration (Oracle/Stellent v.10)National Cancer Institute (Percussion/Internet, Drupal/Intranet)National Cancer Institute/Division of Cancer Epidemiology and Genetics (Plone [Intranet], Percussion [Public-Facing])National Institute of Mental Health (Percussion)National Institutes of Health (Percussion)National Institutes of Health—Office of Human Resources (Percussion)National Library of Medicine (TeamSite/Adobe Contribute, Drupal, Custom built systems)Office of Communications and Education (Percussion)National Institute on Drug Abuse (Drupal)Homeland Security (Interwoven TeamSite)Citizenship & Immigration Services (Vignette)Coast Guard (Broadvision [Intranet])Customs & Border Protection (eXpressroom)Federal Emergency Management Agency (Drupal/TeamSite)Immigration & Customs Enforcement (Interwoven)Transportation Security Administration (Interwoven TeamSite)Housing and Urban Development (Oracle WebCenter)Interior (CommonSpot)U.S. Fish and Wildlife Service’s National Wildlife Refuge System (Ektron CMS 400)National Park Service (CommonSpot)Justice (Currently migrating to Drupal; expected completion: Spring 2015)Environmental & Natural Resources Division (RedDot)National Institute of Justice (SharePoint 2013/EZRO)Labor (None)Bureau of Labor Statistics (In-house system)Employment & Training Administration (webZerve)Library of Congress (Interwoven)Millenium Challenge Corporation (ExpressionEngine)National Aeronautics and Space Administration (Digital Asset Manager, eTouch Systems)Jet Propulsion Laboratory (Plone)Kennedy Space Center (Inmagic Presto)National Archives & Records Administration (Drupal)National Credit Union Administration (MS SharePoint 2010)National Endowment for the Arts (Drupal 7)National Institute of Standards and Technology (Drupal)National Labor Relations Board (Drupal)National Science Foundation (ePublish)Office of Inspector General (None)Office of Personnel Management (Umbraco)Peace Corps (Wagtail for external, Sharepoint for intranet)Pension Benefit Guaranty Corporation (Drupal (Acquia))Recovery Accountability & Transparency Board (SharePoint)Securities & Exchange Commission (Drupal)Senate (Documentum)Small Business Administration (Drupal)Smithsonian Institution (Interwoven)Social Security Administration (None)StateShareAmerica.gov (WordPress)Consular Affairs Percussion [Intranet])U.S. Embassy Websites (WordPress)IRM Business Center (In-house [PortalX 1.3])Tennessee Valley Authority (Dreamweaver/WordPress)Transportation (Drupal)Treasury (Microsoft SharePoint)Bureau of the Public Debt (None)Internal Revenue Service (Commercial Product/Vignette)Office of the Comptroller of the Currency (Commercial Product/SharePoint)U.S. Mint (None [Intranet])United States Agency for International Development (Documentum)U.S. Congress, Congressional Budget Office (Drupal public website, SharePoint intranet)United States Courts (Sitefinity [Intranet])United States Postal Service (Broadvision [e-commerce]/Interwoven [http://usps.gov])Veterans Affairs (TeamSite)Veterans Affairs Information Resource Center (Adobe Contribute)Veterans Health Administration (Interwoven TeamSite)Voice of America (Pangea)White House (Drupal)State GovernmentAgency or website (Tool, product or service)Arizona Government Information Technology Agency (Mambo)California (Broadvision)Department of Fish & Game (DotNetNuke)Georgia Department of Human Services (Vignette)Hawaii Department of Taxation (Plone 3.0.5)Illinois (Microsoft SharePoint)Interstate Commission for Adult Offender Supervision (DotNetNuke Professional Edition)Massachusetts (Percussion)Michigan (Vignette)Missouri Department of Conservation (Drupal)Nevada (Ektron CMS 400 8.6)New York Department of Environmental Conservation (RedDot)TexasParks & Wildlife Department (Plone)Commission on Environmental Quality (Plone)WashingtonDepartment of Retirement Systems (Interwoven TeamSite)Department of Revenue (Drupal)Department of Ecology (Kentico)Employment Security Department (Interwoven TeamSite)Local GovernmentAgency or website (Tool, product or service)Arlington County, Virginia (WordPress)City of Fort Worth, Texas (Ektron)City of Killeen, Texas (Exponent CMS: Open Source Content Management System)City of Newport News (Plone)City of Wheaton, Illinois (Commercial Product/Dreamweaver)County of Santa Clara Public Portal (Vignette)Douglas County, Colorado (Stellent)Morris County, New Jersey (WordPress)I hope this helps :)

They’re not taxing your shipping, the tax is on the item you purchased. It’s called an “Internet Sales Tax” and are now required in 45 states and the District of Columbia (DC). Many countries and jurisdictions around the world apply some type of tax on consumer purchases, including items bought on eBay. Whether the tax is included in the listing price, added at checkout, charged at the border, or paid directly by the buyer depends on the seller's status, the order price, the item's location, and your shipping address.From the eBay site:When you buy an item, taxes may be applicable to your purchase and may vary depending on a variety of factors, such as:Price of the itemNature of the itemDelivery address of your orderEven if you live in a state that does not impose a sales tax, you may still see tax calculated on your order if it is shipped to a state that does impose a tax. Similarly, sales tax may still be applicable if you live outside of the United States.Items delivered to a United States addressFor items shipped to a US address, the tax responsibility falls into the following three categories:Marketplace responsibilityMarketplace responsibility refers to states where eBay collects and remits sales tax on behalf of sellers.If your shipping address is in one of the marketplace responsibility states within the US, applicable sales tax will be collected by eBay and included in the order total at checkout. To find out if your address is in a marketplace responsibility state, you can find the full list of states below.Seller responsibilityIf your shipping address isn't in one of the marketplace responsibility states, but the seller has a responsibility to charge sales tax, eBay provides certain tools to sellers where the applicable taxes may be included at checkout. We recommend you consult your tax advisor.Buyer responsibilityIf neither eBay nor the seller is required to collect sales tax on your purchase, you may be required to pay taxes directly to the state or your local tax authority. For more information we recommend that you consult with your tax advisor.eBay's sales tax collection for US statesBased on applicable tax laws, eBay will calculate, collect, and remit sales tax on behalf of sellers for items shipped to customers in the following states and territories.Please check this page regularly as we are continuously updating the following table as states adopt new laws and regulations regarding sales tax collection.States and territoriesEffective dateAdditional informationAlabamaJuly 1, 2019https://revenue.alabama.gov/sales-use/simplified-sellers-use-tax-ssut/The State of Alabama has a program for simplified sellers use tax (SSUT) under Statute § 40-23-192. eBay has collected simplified sellers use tax on taxable transactions delivered into Alabama and the tax of flat eight percent (8%) will be remitted on the customer's behalf to the Alabama Department of Revenue.ArizonaOctober 1, 2019New TPT law for remote sellers and marketplace facilitators starting October 1, 2019Legislation has been signed into law by Governor Doug Ducey that will require remote sellers and marketplace facilitators that have not been collecting transaction privilege tax (TPT) under current state law to begin filing and paying TPT in Arizona starting October 1, 2019. The legislation is the result of a 2018 ruling by the U.S. Supreme Court in the South Dakota v. Wayfair case. The decision allows states to require out-of-state online businesses without a physical presence to collect and remit tax on sales from transactions in their state. Remote Sellers Effective October 1, 2019, Arizona law requires out-of-state online retailers doing business in the state, where no connection had previously been established, to file and pay transaction privilege tax to the Arizona Department of Revenue (ADOR). Under the new Arizona law, a threshold has been established for remote sellers to pay TPT if their annual gross retail sales or income from online sales into Arizona is more than $200,000 in 2019, $150,000 in 2020 and $100,000 in 2021 and thereafter. Marketplace Facilitators In addition to remote sellers, the new law covers marketplace facilitators, which facilitate the sale of products through their online platforms. Starting October 1, 2019, marketplace facilitators will be required to collect and remit TPT on taxable sales in Arizona made through its platform on its behalf or for at least one remote marketplace seller if gross retail proceeds or income for that marketplace facilitator exceeds $100,000 annually. Remote sellers do not need to collect TPT on transactions when a marketplace facilitator is collecting and remitting TPT for them. In preparation for the October 1 implementation of the new law, the Department of Revenue is now in the process of modifying the agency’s TPT systems and will be providing guidance to remote sellers and marketplace facilitators on when they should begin the TPT licensing process. Until then, remote sellers and marketplace facilitators can find out more on TPT licensing, filing and paying at https://azdor.gov/transaction-privilege-tax/tpt-license/applying-tpt-license . Please note: As part of the legislation, municipal license fees are waived for both remote sellers and online marketplace facilitators. The Department of Revenue notes other online aspects of transaction privilege tax have not changed. This includes online retailers based in Arizona and online merchants outside Arizona with an established physical presence in the state and already paying TPT. Friday, May 31, 2019https://azdor.gov/news-events-notices/news/new-tpt-law-remote-sellers-and-marketplace-facilitators-starting-october-1ArkansasJuly 1, 2019Department of Finance and AdministrationRemote Sellers Remote Seller Beginning July 1, 2019, the Arkansas Legislature will enact Act 822 of the 92nd Legislative Session which requires that on-line and other remote, out-of-state sellers collect state and local sales and use taxes in those states where the seller does not have a physical presence but where they sell and deliver their products and services.  All remote sellers and marketplace facilitators are required to collect and remit Sales and Use tax to the State of Arkansas if within the current or previous year the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded one hundred thousand dollars ($100,000) or two hundred (200) transactions.  Arkansas, as a member of the Streamlined Sales Tax Governing Board, has implemented standards and simplifications that will provide assistance to on-line and remote sellers affected by the Supreme Court’s decision as you transition to collecting and reporting Arkansas state and local sales and use taxes. Working with the Arkansas Department of Finance and Administration We understand the impact that Act 822 of the 92nd Legislative Session will likely have on your business. The Arkansas Department of Finance and Administration is available to provide guidance and assist you in your tax collection and reporting responsibilities. Resources Contact Information Description A remote seller and/or marketplace facilitator is an out-of-state seller that has no physical presence in Arkansas and within the current or previous year their sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded one hundred thousand dollars ($100,000) or two hundred (200) transactions.https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/remote-sellersCaliforniaOctober 1, 2019Please contact the California Department of Tax and Fee Administrationfor further information.ColoradoOctober 1, 2019Marketplace FacilitatorsIn general, a marketplace facilitator must collect and remit all applicable state and state administered local sales taxes for any sales made in Colorado through its marketplace. A marketplace facilitator has all the administrative and substantive rights, obligations, and liabilities of a retailer with respect to any sales made by a marketplace seller or multichannel seller through the facilitator's marketplace. If a marketplace facilitator makes direct sales of its own goods and services through its marketplace, it bears the same sales tax obligations with respect to those sales as any other retailer. See the Colorado Sales Tax Guide for additional information. For more information, review the Marketplace Guide from the Colorado Department of Revenue. It contains information for both marketplace facilitators and marketplace sellers.https://www.colorado.gov/pacific/tax/marketplace-facilitatorEffective 2020, eBay is required to collect sales taxes in certain home rule cities in Colorado.ConnecticutApril 1, 2019https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG-8.pdf?la=eneBay Inc. is registered with DRS to collect Connecticut sales tax and will collect sales tax on all taxable Connecticut sales facilitated on our site.District of ColumbiaMay 1, 2019Effective April 1, Marketplace Facilitators Must Collect District Sales Taxes for its SellersCheck your refund status online. What you will need: -Social security number -Tax year -Your exact refund amounthttps://otr.cfo.dc.gov/release/effective-april-1-marketplace-facilitators-must-collect-district-sales-taxes-its-sellersGeorgiaApril 1, 2020Effective April 1, 2020 the Georgia Department of Revenue has enacted Marketplace Facilitator Legislation. eBay, Inc. is required to collect sales tax from Georgia buyers on behalf of sellers for items shipped to Georgia, unless there is a valid exemption. Please contact the Georgia Department of Revenuefor additional information.HawaiiJanuary 1, 2020Please contact the Hawaii Department of Taxationfor further information.City and County of Honolulu Bicycle Registration FeeAll bicycles in the City and County of Honolulu with 20" or larger wheels are required to be registered. There is a one-time registration fee of $15, and a fee of $5 when transferring ownership of a bicycle. eBay is not collecting bicycle registration fees on behalf of sellers. Buyers should register their bicycles at the main bicycle registration station or by mail, administered by the Department of Customer Services (CSD). See the City and County of Honolulu websitefor additional guidance on bicycle registration.IdahoJune 1, 2019Idaho State Tax CommissionThat news item is more than a year old and isn't available online. Contact our media liaisons for further information. This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.https://tax.idaho.gov/n-feed.cfm?idd=4279IllinoisJanuary 1, 2020https://www2.illinois.gov/rev/research/legalinformation/EmergencyRules/MarketplaceFacilitator/Pages/default.aspxIndianaJuly 1, 2019Please contact the Indiana Department of Revenuefor further information.IowaFebruary 1, 2019Marketplace FacilitatorsA marketplace facilitator generally includes businesses that facilitate retail sales by: Providing infrastructure (i.e. listing the product on the marketplace, communicating offer or acceptance of a retail sale, providing the physical or electronic marketplace, etc.) or support (i.e. customer service, fulfillment or storage services, etc.) for retail sales to occur; and Collecting the sales price, processing payments, or receiving compensation from the retail sale. For a complete description of marketplace facilitators, see Iowa Code section 423.14A . Marketplace facilitators include consignment stores, auctions, and online marketplaces. Who Collects and Remits Iowa Sales Tax on Marketplace Sales? If a marketplace facilitator makes or facilitates $100,000 or more in Iowa sales, the marketplace facilitator must collect and remit Iowa sales tax and applicable local option sales tax on all taxable sales made through its marketplace. The marketplace facilitator must collect Iowa sales tax on all taxable Iowa sales, regardless of the location or sales volume of the marketplace seller. Some states have enacted laws that allow marketplace facilitators and marketplace sellers to agree which party will collect and remit on sales of the seller’s items. Iowa law does not allow for this arrangement. Example : Marketplace M is a marketplace facilitator that collects Iowa sales tax and applicable local option sales tax on Iowa sales facilitated through M's marketplace.  Seller S lists soccer balls for sale on M's marketplace. A purchaser in Iowa buys a soccer ball listed by S on M's marketplace. The soccer ball is delivered to the purchaser's home address in Iowa. M must collect Iowa sales tax and applicable local option sales tax on the sale of the soccer ball. The outcome is the same regardless of whether S is located in Iowa and regardless of S's Iowa sales volume. Sellers that only make Iowa sales through a marketplace that collects Iowa sales tax: If a marketplace seller only makes retail sales in Iowa through a marketplace and the marketplace facilitator collects Iowa sales tax and applicable local option sales tax, the marketplace seller does not need to obtain an Iowa sales tax permit or file Iowa sales tax returns . Iowa sales tax will be reported and paid on a sales tax return filed by the marketplace facilitator. Example: Seller A has $200,000 in gross revenue from Iowa sales. Seller A makes all of its Iowa sales through a marketplace facilitator that collects Iowa sales tax and applicable local option sales tax on sales. Seller A does not need to register for an Iowa sales tax permit or file an Iowa sales tax return. The marketplace facilitator will report the sales tax on the marketplace facilitator’s Iowa sales tax return. Sellers that make Iowa sales through a marketplace that does NOT collect Iowa sales tax: If a marketplace facilitator did not meet the small remote seller exception threshold in calendar year 2018 (and is therefore not requiredhttps://tax.iowa.gov/marketplace-facilitatorsKentuckyJuly 1, 2019https://revenue.ky.gov/News/PublishingImages/Pages/2019-Kentucky-Tax-Changes/2019%20Kentucky%20Tax%20ChangesV3.pdfLouisianaJuly 1, 2020Louisiana SB138 | 2020 | Regular SessionBill Text (2020-06-11) Provides for sales and use tax collection by marketplace facilitators. (7/1/20) (EN SEE FISC NOTE GF RV See Note) [Effective date 7/1/2020.]https://legiscan.com/LA/text/SB138/2020MaineOctober 1, 2019Please contact the Maine Revenue Servicesfor further information.MarylandOctober 1, 2019Please contact the Comptroller of Marylandfor further information.MassachusettsOctober 1, 2019Please contact the Massachusetts Department of Revenuefor further information.MichiganJanuary 1, 2020https://www.michigan.gov/documents/taxes/Marketplace_and_nexus_notice_HBs_4540_to_4543_674741_7.pdfMinnesotaJanuary 1, 2019Sales Tax Update for Marketplace ProvidersOn June 21, 2018, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, overruling its 1992 decision in Quill v. North Dakota. The Supreme Court’s decision in Wayfair caused Minnesota’s Marketplace Provider provisions in Minnesota Statute 297A.66 to become effective. Marketplace Providers must register and collect Minnesota sales tax on behalf of remote sellers using their marketplace no later than October 1, 2018.https://www.revenue.state.mn.us/sales-tax-update-marketplace-providersEffective October 1, 2019 there is no longer a small seller exception for Minnesota and eBay is required to collect sales tax on all sales.MississippiJuly 1, 2020(COMMITTEE SUBSTITUTE)MISSISSIPPI LEGISLATURE 2020 Regular Session To: Ways and Means By: Representative Lamar House Bill 379 (COMMITTEE SUBSTITUTE) AN ACT TO CREATE THE MISSISSIPPI MARKETPLACE FACILITATOR ACT OF 2020; TO AMEND SECTION 27-65-7, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERMS "RETAILER" AND "RETAIL SALE" UNDER THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-65-9, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "DOING BUSINESS" UNDER THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "PERSON DOING BUSINESS IN THIS STATE" UNDER THE MISSISSIPPI USE TAX LAW; TO DEFINE THE TERMS "MARKETPLACE FACILITATOR," "MARKETPLACE SELLER" AND "REMOTE SELLER" UNDER THE MISSISSIPPI USE TAX LAW; TO AMEND SECTION 27-67-11, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO AUDIT A MARKETPLACE FACILITATOR SOLELY FOR SALES MADE BY MARKETPLACE SELLERS AND FACILITATED BY THE MARKETPLACE FACILITATOR; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL NOT AUDIT A MARKETPLACE SELLER FOR SALES FACILITATED BY A MARKETPLACE FACILITATOR EXCEPT TO THE EXTENT A MARKETPLACE FACILITATOR SEEKS RELIEF FROM LIABILITY TO COLLECT AND REMIT USE TAX DUE TO INCORRECT OR INSUFFICIENT INFORMATION GIVEN TO THE MARKETPLACE FACILITATOR BY THE MARKETPLACE SELLER; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-65-7, Mississippi Code of 1972, is amended as follows: 27-65-7.  "Retailer" shall apply to a person making retail sales through vending machines, by maintaining a store, or operating as a transient vendor, or renting or leasing tangible personal property. Retailer also includes persons who facilitate the sale of services or tangible personal property that belongs to a third party. "Retail sales" shall mean and include all sales of tangible personal property except those defined herein as wholesale and those made to a wholesaler, jobber, manufacturer or custom processor for resale or for further processing. "Retail sale" shall include the value of any tangible personal property manufactured or purchased at wholesale which is withdrawn from the business or stock in trade and is used or consumed within this state in the business or by the owner or by any other person, whether or not in the regular course of business or trade. "Retail sale" shall also include a sale invoiced to a retailer but delivered to another person who pays for the merchandise upon taking possession. "Retail sale" shall also include a sale made or facilitated by a person regularly engaged in the sale or facilitation of sales of services or tangible personal property. SECTION 2. Section 27-65-9, Mississippi Code of 1972, is amended as follows: 27-65-9.  (1)  "Business" shall mean and include all activities or acts engaged in (personal or corporate), for benefit or advantage, either direct or indirect, and not exemptihttp://billstatus.ls.state.ms.us/documents/2020/html/HB/0300-0399/HB0379CS.htmNebraskaApril 1, 2019Notice for Remote Sellers and Marketplace Facilitators | Nebraska Department of RevenueEffective April 1, 2019 Responsibility The Nebraska Legislature enacted LB 284 in 2019, clarifying that remote sellers (those without a physical presence) selling tangible property and services subject to Nebraska sales tax must obtain a sales tax permit from the Nebraska Department of Revenue (DOR) and begin collecting and remitting Nebraska and local sales tax if their retail sales (all sales other than resale), including sales made through a Multivendor Marketplace Platform (MMP), in Nebraska exceeded $100,000 in the previous year or current calendar year, or if the seller made 200 or more separate Nebraska retail sales transactions in the prior calendar year or current calendar year. If the remote seller did not exceed either of these thresholds in 2018, when one of the thresholds is exceeded for the first time, the seller must obtain a sales tax permit and begin collecting and remitting sales tax on or before the first day of the second calendar month after the threshold(s) are exceeded. Remote sellers must begin collecting sales tax effective April 1, 2019 if they exceeded the threshold amount in 2018 or by the end of February  2019. Remote sellers exceeding the threshold who make sales through an MMP, also known as a marketplace facilitator, must file sales tax returns reporting all of their Nebraska sales, but are relieved of the duty to collect and remit the sales tax on sales facilitated by the MMP if the MMP has reported and remitted the tax to DOR. LB 284 also provides that MMPs that exceed these same threshold(s) are retailers and must obtain a permit and begin collecting and remitting Nebraska and local sales taxes on sales they facilitate for others that are delivered or sourced to a Nebraska address.  Remote sellers, including MMPs, must begin collecting sales tax on April 1, 2019 if they exceeded the threshold amount in 2018 or the first two months of 2019. The first Nebraska and Local Sales and Use Tax Return, Form 10, for tax period April 2019 was due May 20, 2019. Remote sellers, including MMPs, who exceed the threshold in March or later in 2019 must obtain a sales tax permit and begin collecting and remitting sales tax on or before the first day of the second calendar month after the threshold(s) are exceeded. Remote sellers who exceed the threshold must report all their Nebraska sales to DOR. Sellers using MMPs will be able to take a deduction from total sales for sales made through an MMP that is collecting sales tax on your behalf to arrive at Nebraska net taxable sales.https://revenue.nebraska.gov/businesses/sales-and-use-tax/notice-remote-sellers-and-marketplace-facilitatorsNevadaOctober 1, 2019Please contact the Nevada Department of Taxationfor further information.New JerseyMay 1, 2019Sales and Use Tax Information for Remote Sellers Effective October 1, 2018Home Sales Tax Information for Remote Sellers (P.L. 2018, c. 132) (Effective November 1, 2018) Sales Tax Information for Remote Sellers (P.L. 2018, c. 132) (Effective November 1, 2018) On June 21, 2018, the U.S. Supreme Court overturned the requirement that remote sellers must have a physical presence in a state in order to be required to collect that state’s Sales Tax (South Dakota v. Wayfair) (Wayfair). A remote seller is one who sells tangible personal property, specified digital products, or taxable services for delivery into a state via the Internet, catalog, or telephone, and has no physical presence in that state. As a result of the Wayfair decision, states may now impose Sales Tax collection and remittance obligations on remote sellers. Sellers that have a physical presence in New Jersey, or who are otherwise legally obligated to collect and remit New Jersey Sales Tax, are unaffected by the new law. Economic Threshold Consistent with Wayfair, legislation was enacted that requires certain remote sellers to collect and remit New Jersey Sales Tax. For sales made on and after November 1, 2018 , a remote seller that makes a retail sale of tangible personal property, specified digital products, or taxable services delivered into New Jersey must register, collect, and remit New Jersey Sales Tax if the remote seller meets either of the following criteria (the economic threshold): The remote seller's gross revenue from sales of tangible personal property, specified digital products, or taxable services delivered into New Jersey during the current or prior calendar year, exceeds $100,000 ; or The remote seller sold tangible personal property, specified digital products, or taxable services delivered into New Jersey in 200 or more separate transactions during the current or prior calendar year. A remote seller that does not meet either of these criteria does not have to register with the Division of Revenue and Enterprise Services to collect and remit New Jersey Sales Tax. Marketplace Transactions Remote sellers are not required to collect and remit Sales Tax on the sale of tangible personal property, specified digital products, or taxable services delivered into New Jersey when sold through a marketplace, because the new law requires the marketplace facilitator to collect and remit Sales Tax on all marketplace transactions. The marketplace is required to collect and remit tax, regardless of whether the marketplace seller is above or below either of the economic thresholds. For additional information on Sales Though a Marketplace, see Technical Bulletin 83 . Marketplace Facilitators Request for Delay of Collection and Reporting Requirements We may temporarily suspend or delay the registration, collection, and remittance obligations of a marketplace facilitator for a period not to exceed 180 days with a written request. See Technical Bulletin 83 for guidance. Registration Beginning Novemberhttps://www.state.nj.us/treasury/taxation/remotesellers.shtmlNew MexicoJuly 1, 2019Please contact the New Mexico Taxation and Revenue Departmentfor further information.New YorkJune 1, 2019https://www.tax.ny.gov/pdf/memos/sales/m19-2s.pdfeBay Inc. is a registered New York State sales tax vendor and will collect sales tax on all taxable sales of tangible personal property that it facilitates for delivery to a New York State address.North CarolinaFebruary 1, 2020Please contact the North Carolina Department of Revenuefor further information.North DakotaOctober 1, 2019Please contact the North Dakota Office of State Tax Commissionerfor further information.OhioSeptember 1, 2019Please contact the Ohio Department of Taxationfor further information.OklahomaJuly 1, 2019https://www.ok.gov/tax/documents/Wayfair%20FAQs_083018.pdfPennsylvaniaJuly 1, 2019Online RetailersOnline Retailers Selling Goods and Services to Pennsylvania Customers As outlined in Sales and Use Tax Bulletin 2019-01 , the requirement to collect Pennsylvania’s sales tax is expanded to include businesses making at least $100,000 in annual Pennsylvania gross sales. Act 13 of 2019 has codified this rule, and removed the election and reporting requirements for sellers located outside of Pennsylvania. All marketplace facilitators and online sellers who maintain a place of business by having economic presence (i.e. Pennsylvania annual gross sales of greater than $100,000) must now register, collect and remit Pennsylvania sales tax starting July 1, 2019. If your business has nexus in Pennsylvania under these new standards, the previous Marketplace Sales provisions allowing a choice of either collecting sales tax or providing notices to Pennsylvania customers will no longer apply to you after that date. To be clear, the option that previously existed for online sellers to elect to send their customers notices informing them that they may owe Pennsylvania use tax is no longer available. Additionally, a business that does not maintain a place of business in Pennsylvania (has neither physical nor economic presence) has no Pennsylvania sales tax obligations. Depending on its activities, a single business can be a marketplace facilitator, a marketplace seller or a vendor with only economic presence, or any combination of these activities. What is a marketplace facilitator? A marketplace facilitator contracts with marketplace sellers to list or advertise the sellers’ goods and services for sale through a marketplace. The facilitator directly or indirectly collects the payment from the purchaser, and transmits the payment to the marketplace seller. What is a marketplace seller? A marketplace seller has a contract with a marketplace facilitator in which the facilitator agrees to list or advertise the seller’s goods and services, collect payment from customers and remits the payment back to the seller. Calculating Gross Sales Sellers from outside of Pennsylvania must determine on a year-to-year basis if they have “economic presence” in the state, which requires the collection and remittance of Pennsylvania sales tax. The sales threshold of $100,000 will be measured by calendar year. After the first year, collection will begin in the second quarter to allow taxpayers adequate time to compile their calendar year sales. The collection period is July 1, 2019 through March 31, 2020 using Calendar Year 2018 sales to determine economic presence. The collection period is April 1, 2020 through March 31, 2021 using Calendar Year 2019 sales to determine economic presence. Subsequent years will follow the same collection period. Economic presence in Pennsylvania is measured by sales threshold only. There is no transactional count requirement. Sales are the gross amount on all channels to include taxable and nontaxable sales. Certified Service Providers Any vendor who dohttps://www.revenue.pa.gov/GeneralTaxInformation/Tax%20Types%20and%20Information/SUT/OnlineRetailers/Pages/default.aspxPuerto RicoJanuary 1, 2021http://www.tucamarapr.org/dnncamara/Documents/Measures/44003c94-d391-443b-afe8-bc3576cabb12.pdfRhode IslandJuly 1, 2019http://www.tax.ri.gov/Advisory/ADV_2019_11.pdfSouth CarolinaOctober 1, 2019https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR18-14.pdfSouth DakotaJuly 1, 2019TaxesBusinesses can use South Dakota Department of Revenue to file, pay and find information on taxes, laws and regulations.https://dor.sd.gov/Taxes/Business_Taxes/RemoteSeller.aspxTennesseeOctober 1, 2020https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-15.pdfTexasOctober 1, 2019Please contact the Texas Comptroller of Public Accountsfor further information.UtahOctober 1, 2019Please contact the Utah State Tax Commissionfor further information.VermontJuly 1, 2019Marketplace Facilitatorshttps://tax.vermont.gov/business-and-corp/sales-and-use-tax/marketplaceVirginiaJuly 1, 2019Remote Sellers, Marketplace Facilitators, and Economic NexusWhat is a marketplace facilitator? A marketplace facilitator is any business that contracts with a marketplace seller to facilitate the sale of the seller's products through a physical or electronic marketplace, and: Engages, either directly or indirectly, in any of the following activities: Transmitting or communicating an offer or acceptance between a buyer and a marketplace seller; Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and marketplace sellers together; or Providing a virtual currency that buyers can use to purchase products from the seller; and Conducts any of the following activities with respect to a marketplace seller's products: Payment processing; Fulfillment or storage; Listing products for sale; Setting prices; Branding sales as those of the marketplace facilitator; or Providing customer service or accepting or assisting with returns or exchanges. The following types of businesses are specifically excluded from the definition of marketplace facilitator: A payment processor whose only activity with respect to marketplace sales is to handle payments, and A platform or website that exclusively advertises goods for sale and does not also engage in any of the above activities, either directly or indirectly. Do you need to register? If you are a marketplace facilitator that sold or facilitated the sale of more than $100,000 in annual gross revenue or 200 or more transactions to Virginia customers in the previous or current calendar year, you must register to collect and pay Virginia sales tax by July 1. If you also make direct sales, use your combined direct and facilitated sales to determine if you meet the threshold. How to register When you register, use the checkbox to identify yourself as a marketplace facilitator. If you are already registered with us, you'll need to update your sales tax registration to let us know you're a marketplace facilitator by July 1. Log into your business online services account or fill out the retail sales and use section on Form R-1 . Filing and paying Beginning July 1, you will be responsible for collecting and paying sales tax on behalf of all marketplace sellers for their Virginia sales, unless you qualify for a waiver. If you also sell your own products, you are required to collect sales tax on both facilitated and direct sales. You will need to keep and maintain separate records for your facilitated and direct sales. For more information on general retail sales and use requirements, including sales tax rates, see Retail Sales and Use Tax. Waivers You can apply for a waiver to collect and remit sales taxes if: All of your marketplace sellers are registered to collect sales tax in Virginia; or A specific marketplace seller has sufficient nexus to register to collect sales tax themselves and collection of the tax would create an undue burden for either party. For more information, refer to the Guidelines for Remote Sellers and Marketplace Facilitathttps://tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus#blocktabs-_remote_sellers_marketplace_facilitators_and_economic_nexus-1WashingtonJanuary 1, 2019Marketplace facilitatorsMarketplace facilitator definition A marketplace facilitator is a business that does the following three activities: ( RCW 82.08.010(15) ): 1. Contracts with sellers to facilitate the sale of a marketplace seller’s product through a marketplace for consideration. 2. Engages, directly or indirectly, in transmitting or otherwise communicating the offer or acceptance between the buyer and seller. This does not include merely advertising . 3. Does any of the following activities, directly or indirectly, with respect to the seller's products: Payment processing services. Fulfillment or storage services. Listing products for sale. Setting prices. Branding sales as those of the marketplace facilitator. Taking orders. Providing customer service. Accepting or assisting with returns or exchanges. If you have questions about whether you qualify as a marketplace facilitator, you may request a binding tax ruling . Lodging exception A business is not a marketplace facilitator if they: Provide travel agency services or operate a marketplace providing travel agency services. Enable consumers to purchase lodging in a hotel or similar facility, for a period less than 30 days. The lodging provided cannot be a home, apartment, cabin, or other residential dwelling. Registration requirements Marketplace facilitators making sales to Washington consumers (including sales made on behalf of marketplace sellers) are required to register if they: Have more than $100,000 in combined gross receipts sourced or attributed to Washington. Have physical presence nexus . Have marketplace sellers with physical presence in Washington. Are organized or commercially domiciled in Washington. Monthly report to marketplace sellers Beginning July 1, 2019, marketplace facilitators must provide each of their marketplace sellers with access to information regarding gross Washington sales made on their behalf during the previous month. Facilitators must send this report to sellers by the 15 th of each month. If you do not provide the required notice to sellers by the due date, you will not be eligible for liability relief. Liability relief for marketplace facilitators There are two types of liability relief for marketplace facilitators ( RCW 82.08.0531 ). Type 1: Liability relief—incorrect collection amount A marketplace facilitator is relieved of liability to the extent of the error for not collecting the correct amount of tax only if they meet all of the following criteria: Fully comply with the monthly report requirement. Can show that the error was due to incorrect information given to the facilitator by the seller. Are not affiliated with the seller. Note: If a facilitator is relieved of liability, the marketplace seller is solely liable for the amount of uncollected tax. Type 2: Liability relief—failure to collect tax on taxable sales A marketplace facilitator is provided some liability relief for not collecting tax on taxable sales through their marketplace only if they meet all of thehttps://dor.wa.gov/find-taxes-rates/retail-sales-tax/tax-obligation-marketplace-facilitatorsWest VirginiaJuly 1, 2019Marketplace Facilitators and West Virginia Sales and Use TaxThe term marketplace facilitator is defined in West Virginia Code § 11-15A -1(b)(8) and means a person that contracts with one or more sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person, and engages: Directly, or indirectly, through one or more affiliated persons, in any of the following: Transmitting or otherwise communicating the offer or acceptance between the buyer and seller; Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and sellers together; Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or Software development or research and development activities related to any of the activities described in § 11-15A -1(b)(7)(B) of this code, if such activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and In any of the following activities with respect to the seller's products: (i) Payment processing services; (ii) Fulfillment or storage services; (iii) Listing products for sale; (iv) Setting prices; (v) Branding sales as those of the marketplace facilitator; (vi) Order taking; (vii) Advertising or promotion; or (viii) Providing customer service or accepting or assisting with returns or exchanges. The term marketplace facilitator does not include a payment processor business appointed by a merchant to handle payment transactions from various channels, such as credit cards and debit cards, and whose sole activity with respect to marketplace sales is to handle payment transactions between two parties. The term affiliated person is defined in West Virginia Code § 11-15A -1(b)(1) and means a person that, with respect to another person: Has an ownership interest of more than 5%, whether direct or indirect, in the other person; or Is related to the other person because a third person, or group of third persons who are affiliated persons with respect to each other, holds an ownership interest of more than 5%, whether direct or indirect, in the related persons. The term marketplace seller is defined in West Virginia Code § 11-15A -1(b)(9) and means a seller that makes retail sales through any physical or electronic marketplaces operated by a marketplace facilitator or directly resulting from a referral by a referrer, regardless of whether the seller is required to be registered with the Tax Commissioner as provided in § 11-12 et seq. of this code. The term platform is defined in West Virginia Code § 11-15A -1(b)(12) and means an electronic or physical medium, including, but not limited to, a website or catalog, operated by a referrer. The term referral is defined in West Virginia Code § 11-15A -1(b)(17) and means the transfer by a referrer of a potential customer to a marketplace seller who advertises or lists products for sale on thhttps://tax.wv.gov/business/salesandusetax/ecommerce/marketplacefacilitators/Pages/MarketplaceFacilitators.aspxWisconsinJanuary 1, 2020Department of RevenueFollow javascript: SP.SOD.executeFunc('followingcommon.js', 'FollowDoc', function() { FollowDoc('{ListId}', {ItemId}); }); 0x0 0x0 ContentType 0x01 1100 View in Web Browser /_layouts/15/VisioWebAccess/VisioWebAccess.aspx?listguid={ListId}&itemid={ItemId}&DefaultItemOpen=1 0x0 0x1 FileType vdw 255 View in Web Browser /_layouts/15/VisioWebAccess/VisioWebAccess.aspx?listguid={ListId}&itemid={ItemId}&DefaultItemOpen=1 0x0 0x1 FileType vsdx 255 View in Web Browser /_layouts/15/VisioWebAccess/VisioWebAccess.aspx?listguid={ListId}&itemid={ItemId}&DefaultItemOpen=1 0x0 0x1 FileType vsdm 255 Compliance Details javascript:if (typeof CalloutManager !== 'undefined' && Boolean(CalloutManager) && Boolean(CalloutManager.closeAll)) CalloutManager.closeAll(); commonShowModalDialog('{SiteUrl}'+ '/_layouts/15/itemexpiration.aspx' +'?ID={ItemId}&List={ListId}', 'center:1;dialogHeight:500px;dialogWidth:500px;resizable:yes;status:no;location:no;menubar:no;help:no', function GotoPageAfterClose(pageid){if(pageid == 'hold') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+ '/_layouts/15/hold.aspx' +'?ID={ItemId}&List={ListId}'); return false;} if(pageid == 'audit') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+ '/_layouts/15/Reporting.aspx' +'?Category=Auditing&backtype=item&ID={ItemId}&List={ListId}'); return false;} if(pageid == 'config') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+ '/_layouts/15/expirationconfig.aspx' +'?ID={ItemId}&List={ListId}'); return false;}}, null); 0x0 0x1 ContentType 0x01 898 Edit in Browser /_layouts/15/images/icxddoc.gif?rev=40 /_layouts/15/formserver.aspx?XsnLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 FileType xsn 255 Edit in Browser /_layouts/15/images/icxddoc.gif?rev=40 /_layouts/15/formserver.aspx?XmlLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 ProgId InfoPath.Document 255 Edit in Browser /_layouts/15/images/icxddoc.gif?rev=40 /_layouts/15/formserver.aspx?XmlLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 ProgId InfoPath.Document.2 255 Edit in Browser /_layouts/15/images/icxddoc.gif?rev=40 /_layouts/15/formserver.aspx?XmlLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 ProgId InfoPath.Document.3 255 Edit in Browser /_layouts/15/images/icxddoc.gif?rev=40 /_layouts/15/formserver.aspx?XmlLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 ProgId InfoPath.Document.4 255 View in Browser javascript:(function(){var a=document.createElement('a');a.href=SPClientTemplates.Utility.ReplaceUrlTokens('~site/_layouts/15/xlviewer.aspx?id={ItemUrl}&DefaultItemOpen=1');GoToLinkOrDialogNewWindow(a)})() 0x0 0x1 FileType xlsx 255 View in Browser javascript:(function(){var a=document.createElement('a');a.href=SPClientTemplates.Utility.ReplaceUrlTokens('~site/_layouts/15/xlviewer.aspx?id={ItemUrl}&DefaultItemOpen=1');GoToLinkOrDialogNewWindow(a)})() 0x0 0x1 FileType xlsm 255 View in Browser javascript:https://www.revenue.wi.gov/Pages/Businesses/home.aspxWyomingJuly 1, 2019https://0ebaeb71-a-84cef9ff-s-sites.googlegroups.com/a/wyo.gov/wy-dor/MarketplaceFacilitator.pdfFor more information, click the link-Paying tax on eBay purchasesMany countries and jurisdictions around the world apply some type of tax on consumer purchases, including items bought on eBay. Whether the tax is included in the listing price, added at checkout, charged at the border, or paid directly by the buyer depends on the seller's status, the order price, the item's location, and your shipping address.https://www.ebay.com/help/buying/paying-items/paying-tax-ebay-purchases?id=4771#section3