Idaho Full Fee Registration Application: Fill & Download for Free

In order to obtain an Idaho Money Transmitter License (IDMTL) , the following documents should be submitted to the Licensing Authority: the Idaho Department of Finance, along with the requisite application:· Resident/ Registered Agent Details· Bank Account details· Audited financial statements prepared by CPA for the last 2 years. Financial statements should show Applicants continuing net worth of $50,000 plus an additional increase in the net worth of $ 25,000 for every agent location. Maximum required net worth $250,000· List of countries from where the applicant will be receiving money and sending money to· List of states where the applicant is registered as a money transmitter and where applications are pending· Authorized delegate contract· AML Program details· Business Plan· Management Chart and Organizational Chart showing ownership percentage· Company Formation documents· Authorized Agents Locations· Registration with FinCEN as a Money Services Business· Surety bondsIdaho Licenses can be applied directly through paper forms or through NMLS. To apply for an IDMTL, you have to first register with the Nationwide Multistate Licensing System and Registry (NMLS). In NMLS, you will have to first complete a Company Account Request Form and identify a Primary Account Administrator and a Secondary Account Administrator.It’s important to note that an annual report has to be sent to the Director within 30 June every year. License is issued for a period of one year and expires on 31 December. It has to be renewed annually before 15 September (Non-NMLS) and 30 September (NMLS). However, it’s good to know that there is no renewal fee. License Registration Fee costs $100 and the NMLS Processing Fee is also $100. Continuing net worth of $ 50,000 is required plus an additional increase in the net worth of $25,000 for every agent location. Maximum required net worth is $250,000.As a full-service Global Law Firm focused on global I-gaming, Financial Services, Licensing, Asset Management, Securities, International Business & Tax; we value hearing from you, no matter where in the world you are. If you have any question, get in touch with us anytime via email, or visit us at www.empireglobal.partnersE-mail: [email protected] Disclaimer:This website, or this blog post and its contents do not create and are not meant to offer any legal advice, and this is not an advertisement or solicitation but merely a legal-minded expression of fact or opinion meant for public consideration, not to be substituted for legal advice.Full Disclosure - Lionel Iruk, Esq is the principal attorney and manager at Empire Global Partners, PLLC and Iruke Legal, Inc.

Of course, you can drive a new car home without license plates. However, it varies by state because not all states permit you to drive home a new car with no license plate. Typically, every state expects you to register a car with the DMV before driving around legally.By registering, you will get a license plate. You can also get a temporary plate before you drive a new car home. But while you wait for the license plate to arrive, typically by mail, you could drive or tow the vehicle home is the state offers a temporary provision for plates or permits.I have collected the information regarding the laws governing how to drive a new car home without plates for each state. Simply, scroll down for your state and the applicable law.In this section, I will cover all states and the respective laws regarding the moving of a car without a license plate.AlabamaYes, you can drive a car without plates in Alabama with a bill of sale.You are expected to obtain a license plate for a new or a used car within 20 days.The 20-day tag in Alabama costs $2.25 and you will obtain the tag from a qualifying dealer.AlaskaYes, you can drive a car in Alaska without plates with a trip permit according to the Alaska Department of Administration.You must obtain a full registration plate within 30 days. You may refer here for confirmation.ArizonaYou can drive a new car home in Arizona without plates within 30 days after registrations.You require the 30-Day General Use Permit to drive a new or used car in Arizona. Of course, the permit lasts for 30 days, and you would have obtained a license plate within 30 days.The permit costs $15. Visit here for information.ArkansasYou may not drive a car in Arkansas without license plates. I advise you to check in with the local DMV because you can only drive with temporary tags in Arkansas for 30 days.CaliforniaYes, you can drive a new car without plates in California for up to 90 days under the current law.However, you needed a temporary registration which you are to attach to the corner of your windshield.ColoradoIf you buy a car from a licensed dealer, you can drive in Colorado without plates for 60 days.You also require the bill of sale.ConnecticutYou can drive a car in Connecticut without a temporary registration that costs $21 per 10 days to move a car in Connecticut without plates. You will pay $27 for a commercial vehicle with GVWR of 6000lbs or less.Note that you will be charged 6.35% of sales tax for a new car less than $50,000 and a sales tax of 7.75 for a car higher than $50,000.DelawareYou can move or drive a car in Delaware without plates for 5 days. However, you will buy the temporary tag at any DMV office for a fee of $20.You will present your bill of sale or vehicle title, Delaware liability insurance, and vehicle identification number (VIN), and vehicle model/year.FloridaYou can drive a car in Florida without license plates for 30 days, but with a bill of sale and proof of insurance.You may also buy a temporary plate for a fee of $15 and use it alongside your proof of insurance to drive in Florida without plates.GeorgiaYou can drive a new car without plates in Georgia for 7 days.You need, however, your bill of sale and proof insurance. You can as well secure up to 30 days upon contacting the DMV.HawaiiYou can drive a new car you just bought in Hawaii without plates if you have the shipping papers, Hawaii insurance, and a temporary registration issued by the dealership.If you are pulled over for no plates in Hawaii while driving to the inspection station, you will be issued a ticket that informs you to obtain license plates.IdahoYes, you can drive a new car home in Idaho without plates.You have 30 days to move a new car without plates in Idaho and you will be fined $20 if it exceeds 30 days.However, if you are a new resident in Idaho, you have 90 days to obtain permanent license plates at the DMV.IllinoisCan you drive a new car without plates in Illinois? Yes, you can drive a new car without plates in Illinois for 7 days and up to 90 days.Recommended How to Make a Fake Car Title Online 2021 - [Guide]You need the Temporary Registration Permits (TRP) and you will remove the TRP when license plates have been issued.The temporary registration permit in Illinois costs $10 each.IndianaNo, you can’t drive a car without plates in Indiana. It is advisable to drive to the DMV for plates in another car.However, you may collect the 96-hour temporary delivery permit valid for 96 hours. And if you own a vehicle, you can apply for a 30-day temporary registration permit to drive the new vehicle home in Indiana without plates.Temporary registration plates in Indiana costs $3 each.IowaYes, you can drive a new car home without plates in Iowa for 45 days. After 45 days, you will be charged 15% for late payment.State laws in Iowa allow you to drive for 45 days without license plates in Iowa and you need a temporary tag to avoid being pulled over.The cost of a temporary permit in Iowa is $10.KansasYes, you can drive a new car home without plates in Kansas. You require the 60-day permits applicable only to new vehicles that are not yet registered.After registering your vehicle, the 60-day permit is no longer valid. You will need a 30-day temporary license plate to drive a new car in Kansas without license plates.The cost of a temporary permit in Kansas is $13.KentuckyYes, you can drive a new car home in Kentucky with a temporary tag valid for 30 days.However, after registrations, you can only drive the car without plates in Kentucky for 15 days.The cost of tags in Kentucky is $2.LouisianaYou can drive a new car home without plates in Louisiana and you need the 60-day Louisiana temporary tag, which lasts for 60 days.MaineYes, you can drive a new car home without license plates in Maine for 10 days with the 10-day transit plate. Maine transit plate costs $25 and you must carry the transit permit in your vehicle.Also, you may not drive the car outside the routes specified in the transit permit, or risk a fine not less than $25 and not higher than $200.MarylandYes, you can drive a new car home in Maryland with the 30-day temporary registration that lasts for 30 days. The fee for temporary registration in Maryland is $20 and you may not drive the car without plates after 30 days.MassachusettsYes, you can’t drive a new car home without plates in Massachusetts for 10 days after vehicle registration. You can drive without plates for 10 days if the registration is transferred. Moreover, temporary tags are not issued or recognized in Massachusetts.Nevertheless, there is an exception; a non-resident of Massachusetts is allowed to drive without license plates using the temporary tags/plates issued in another state.MichiganYes, you can drive a new car home without license plates in Michigan, but within 3 days. And you must have proof of insurance and title in the car.You may as well purchase either the 30-day or 60-day temporary registration permits to drive a car in Michigan without license plates for 30 and 60 days respectively.The 30-day permit in Michigan is $20 while the 60-day permit in Michigan is $40.MinnesotaYou may not drive without plates in Minnesota unless you obtain the 21-day Minnesota temporary vehicle permit, which lasts for 21 days.The cost of a temporary Minnesota registration trip permit is $15, plus a filing fee of $11 valid for 5 days.MississippiYes, you can drive a new car home in Mississippi within 7 business days. New residents of Mississippi have 30 days of grace period to obtain their license plates.The temporary tag cost $5 in Mississippi.MissouriYou, you can drive a new car home without license plates in Missouri within 30 days from the day you buy the car.If you do not obtain your license plate after 30 days, you will be fined $25 on the 31st day.Note: You can purchase a 60-day or 90-day temporary permit from a car dealer in Missouri if they are qualified, and specific conditions are met.The temporary license plate costs $11 in Missouri.MontanaYes, you may legally drive a car in Montana for 40 days without license plates by displaying the 40-day temporary registration permit.The temporary license plates cost $19.50 in Montana.NebraskaYes, you can drive a new car home in Nebraska, and the grace period lasts for 30 days from the day of the issuance of the 30-day plates.You need the title of the car to obtain the 30-day permit for driving without plates in Nebraska.Note: Non-residents are to pay $20 for the 30-day permit in Nebraska.NevadaYes, you can drive a new car home without license plates in Nevada within 30 days with the 30-day movement permit and active insurance.Moreover, you can obtain the 60-day permit that allows you to drive in Nevada for 60 days without plates. However, out-of-state commercial vehicles of 26,000 pounds or less may obtain a driving permit within 10 days of operating in Nevada. The permit costs $2.New HampshireCan you drive a new car home without license plates in New Hampshire? According to the New Hampshire Department of Safety, Yes, you can drive in New Hampshire without plates but you require a 20-day temporary plate that is valid for 20 days.Recommended How to Report a Stolen CarThe temporary plates go for a fee of $10 in New Hampshire.New JerseyYes, you can drive a new car home without license plates in New Jersey within 30 days if you purchase the car from a dealership. If the vehicle is not new, you are required to get a tag from the local DMV; otherwise, the police will issue you a citation if you are pulled over without license plates in New Jersey.The temporary tag from dealers in New Jersey is valid for 30 and it goes for a fee of $5.New MexicoYes, you can drive a new car home without license plates in New Mexico within 30 days with the 30-day temporary tag or license plate. If you buy the car out of state, you require insurance coverage and tile of the car.The temporary tag in New Mexico costs $5 for every 2 days.New YorkYes, you can drive a new car home without license plates in New York within 30 days. According to the New York Department of Motor Vehicles, you need 30-day in-transit vehicle permits (temporary registrations) to drive in New York after registrations. You may not drive without registering the car.Also, if you purchase the new car in another state, you need the temporary registrations from that state to drive to New York and complete registrations.The in-transit permits in New York cost $12.50.North CarolinaYes, you can drive a new car home without plates in North Carolina within 3 days before registration. After registration, however, you need the 10-day temporary tag in North Carolina to drive without license plates and it is valid for 10 days.This cost of a temporary tag in North Carolina is $10.North DakotaYes, you can drive a new car home without plates in North Dakota within 5 days without registrations with proof of ownership. After registrations, you need a 30-day permit to operate the new car in North Dakota without being pulled over according to the North Dakota DMV.Meanwhile, if you’re driving the new car from North Dakota to another state, you will buy the 30-day permits for a cost of $5 at the local DMV.OhioOf course, you can drive a new car home without plates in Ohio within 45 days using the 45-day temporary tag.The print-on-demand temporary tags in Ohio is valid for 45 days and may be issued by the dealership.Dealerships buy the tags at the cost of $15 and may not sell at a cost higher than $20.OklahomaYes, you can drive a new car home without plates in Oklahoma within 30 days if you buy the car from a dealership that’ll issue you the 30-day tag.If you buy the car from anyone other than the dealership in Oklahoma, you can only drive the car for 5 days without license plates.OregonYou can drive a new car home without plates in Oregon within 30 days after registrations using the 30-day trip permits.Note: The cost of the temporary permit in Oregon varies by the type of car. You may refer to Oregon Driver and Motor Vehicle Services.PennsylvaniaYes, you can drive a new car home without license plates in Pennsylvania within 90 days using the temporary plates issued by the local DMV or Pennsylvania Department of Transportation (PennDOT).However, if you buy a new or used car in Pennsylvania to be taken to another state, you need the 60-day Intransit Tags to drive the car from Pennsylvania to another state.The cost of intransit tags vary in Pennsylvania; you may refer to Pennsylvania DMV for extended information regarding the cost of the intransit tags.Rhode IslandYou can drive a new car home without plates in Rhode Island within 20 days from the date on the bill of sale after purchasing the car from a dealer in Rhode Island.If you buy a car in Rhode Island from an out-of-state dealer, you have 3 days (72 hours) from the date on the bill of sale to drive the car without license plates.If you buy a car in Rhode Island from a private party, you have 2 days (48 hours) from the date on the bill of sale to drive the car without plates.According to the DMV of Rhode Island, the cost of temporary registration is $12 50.South CarolinaYes, you can drive a car you just bought from a dealer without plates in South Carolina within 45 days from the date of purchase on the bill of sales.The cost of a temporary license tag in South Carolina is $5.00.South DakotaAccording to the South Dakota Department of Revenue, you can drive a newly acquired vehicle in South Dakota without plates within 45 days from the day of purchase using the 45-day seller’s permit.After the 45 days, you may obtain a 5 to 15-day permit from the county treasurer in South Dakota for a fee of $1 per day to drive without license plates. You can only buy the permit for 15 days.TennesseeYes, according to the Tennessee Department of Revenue, you can drive a new car home without license plates in Tennessee using the Temporary Operation Permits (Red Tags). Submit your application to the local county clerk.Recommended How to Get a Car Loan with No Job and Money [Bad Credit]Tennessee’s temporary operation permits cost a fee of $10.TexasYes, you can drive a car you just bought in Texas within days using any of the temporary permits in Texas.Texas offers the following temporary permits:3-day (72 hours) and 6-day (144 hours) permit – $25 and $50.One trip permit: Valid for 25 days.30-day permit: Valid for 30 days.Transit permit: Valid for 5 days.The cost of Texas temporary permits varies. See official cost of Texas permit according to Texas Department of Motor Vehicles.UtahYes, you can drive a new vehicle that you just purchased home without license plates in Utah within 96 hours to 60 days depending on the duration of the temporary permit you purchase.According to The Official Website of the State of Utah, a temporary permit costs a fee of $6.VermontOf course, according to the Vermont Department of Motor Vehicles, you can drive a new car home without plates in Vermont within 10 days inside Vermont using the intrastate intransit plates/permits and within 30 days for out-of-state using the interstate intransit plates.Note: Intransit plates cannot be renewed in Vermont.VirginiaYes, according to the Virginia Department of Motor Vehicles, you can drive a car you just bought home without plates in Virginia when you purchase either the Standard Trip Permit or Prospective Purchaser’s Trip Permit valid for 3 days.However, if you pay 1/12 of the fee of the motor vehicle, validity becomes 30 days.The cost of the Virginia trip permit is $5.WashingtonYes, you can drive a new car in Washington without plates within 3 and 60 days by applying for the respective permit from the Washington State Department of Licensing.West VirginiaYes, you can drive a new car you just purchased in West Virginia without plates within 60 days.The cost of temporary plates in West Virginia is $5.WisconsinYes, the state law allows you to drive a new car home in Wisconsin without plates for 2 business days before registration and up to 90 days with temporary tags after registration.WyomingYes, you can drive home a car you just purchased newly in Wyoming without plates within 45 days with the bill of sale and within 60 days with the title of the car.You can as well obtain temporary plates in Wyoming that are good for 30, 60, and 90 days from the treasurer’s office.Buying a Car and Driving it Home without PlatesSometimes, the law may differ between buying a car without plates within a state and out-of-state. In some states, you need special permits such as intransit permits to drive a car to another state, while some states provide grace days to drive out of the state without a temporary license.A common thing is that all states recognize temporary tags, permits, or plates issued in the state you purchase the car.The laws of each state also accommodate non-residents who enjoy more days to drive in a particular state without license plates.When you buy a car from a person other than a certified dealer, you may not be allowed to drive, unless the state laws allow an unregistered vehicle to legally be on the road for a limited number of days. How does the police know how long you drive without plates? They will determine the days using the date of purchase on the bill of sale.Moreover, it is illegal to drive with the license of the person you purchase a used car from. You may use a different car to obtain temporary registration or obtain permits from the local DMV.What Do You Need to Register for License Plates?Depending on the states, the common requirements to register for permanent or temporary license plates are:Title of the carProof of insuranceDrivers licenseReport of vehicle inspectionBill of saleA stipulated registration fee (plus taxes)

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