Marketplace Tax Collection
A Marketplace Facilitator is defined as a marketplace that contracts with third party sellers to promote their sale of physical property, digital goods, and services through the marketplace. As a result, Chrono24 is deemed to be a marketplace facilitator for third party sales facilitated through Chrono24's global marketplaces. Chrono24 is responsible for tax on sales facilitated on its platform. Sellers who sell directly outside of the platform may still be liable for the tax on those sales.
Marketplace Facilitator legislation is a set of laws that shifts the sales tax collection and remittance obligations from a third party seller to the marketplace facilitator. As the marketplace facilitator, Chrono24 will now be responsible for calculating, collecting, remitting, and refunding state sales tax on sales made by third party sellers for transactions destined to states where Marketplace Facilitator and/or Marketplace Collection legislation is enacted. In certain states, local taxes are not included in the Marketplace Facilitator legislation; Chrono24 is not responsible for those taxes.
Marketplace Facilitator legislation is currently in effect in the following states:
| State | Effective Date | Marketplace Facilitator Legislation |
|---|---|---|
| Alabama | 2019-01-01 | https://revenue.alabama.gov/2018/07/03/ador-announces-sales-and-use-tax-guidance-for-online-sellers/ |
| Alaska | 2019-01-01 |
For a list of jurisdictions/municipalities that have enacted marketplace collection, visit the following link: https://arsstc.org |
| Arizona | 2019-10-01 | https://azdor.gov/news-events-notices/news/new-tpt-law-remote-sellers-and-marketplace-facilitators-starting-october-1 |
| Arkansas | 2019-07-01 | https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/arkansas-remote-seller-frequently-asked-questions-faqs |
| California | 2019-10-01 | https://www.cdtfa.ca.gov/industry/MPFAct.htm |
| Colorado | 2019-10-01 |
Legislation does not include Colorado home rule city sales and use tax on third party sales when the city has not adopted an applicable marketplace facilitator ordinance. https://leg.colorado.gov/bills/hb19-1240 |
| Connecticut | 2018-12-01 | https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG-8.pdf?la=en |
| DC | 2019-04-01 | https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/Wayfair%20Response%20Notice%20%281%202%202019%29_0.pdf |
| Florida | 2021-07-01 |
For more information, contact the Florida Department of Revenue https://floridarevenue.com |
| Georgia | 2020-04-01 |
For more information, contact the Georgia Department of Revenue https://dor.georgia.gov |
| Hawaii | 2020-01-01 | https://tax.hawaii.gov/ |
| Idaho | 2019-06-01 | https://tax.idaho.gov/n-feed.cfm?idd=4279 |
| Illinois | 2020-01-01 |
For more information, contact the Illinois Department of Revenue |
| Indiana | 2019-07-01 |
For more information, contact the Indiana Department of Revenue https://www.in.gov/dor/ |
| Iowa | 2019-01-01 | https://tax.iowa.gov/south-dakota-v-wayfair |
| Kansas | 2021-07-01 |
For more information, contact the Kansas Department of Revenue https://www.ksrevenue.org/ |
| Kentucky | 2020-07-01 | https://revenue.ky.gov/Pages/index.aspx |
| Louisiana | 2020-07-01 |
For more information, contact the Louisiana Department of Revenue https://revenue.louisiana.gov/ |
| Maine | 2019-10-01 | https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1064&item=1&snum=129 |
| Maryland | 2019-10-01 |
For more information, contact the Comptroller of Maryland |
| Massachusetts | 2019-10-01 | https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs |
| Michigan | 2020-01-01 |
For more information, contact the Michigan Department of Treasury https://www.michigan.gov/treasury/ |
| Minnesota | 2018-10-01 | https://www.revenue.state.mn.us/sales-tax-update-marketplace-providers |
| Mississippi | 2020-07-01 |
For more information, contact the Mississippi Department of Revenue |
| Nebraska | 2019-04-01 |
For more information, contact the Nebraska Department of Revenue https://www.revenue.nebraska.gov/index.html |
| Nevada | 2019-10-01 |
For more information, contact the Nevada Department of Taxation https://tax.nv.gov/ |
| New Jersey | 2018-11-01 | https://www.state.nj.us/treasury/taxation/index.shtml |
| New Mexico | 2019-07-01 | http://www.tax.newmexico.gov/ |
| New York | 2019-06-01 |
For more information, contact the New York Department of Taxation and Finance |
| North Carolina | 2020-02-01 |
For more information, contact the North Carolina Department of Revenue https://www.ncdor.gov/ |
| North Dakota | 2019-10-01 |
For more information, contact the North Dakota Tax Commissioner https://www.nd.gov/tax/ |
| Ohio | 2019-09-01 |
For more information, contact the Ohio Department of Tax Commission https://www.tax.ohio.gov/ |
| Oklahoma | 2018-07-01 |
For more information, contact the Oklahoma Tax Commission https://www.ok.gov/tax |
| Pennsylvania | 2018-04-01 | https://www.revenue.pa.gov/Pages/default.aspx |
| PuertoRico | 2020-07-01 |
For more information, contact the Puerto Rico Department of Treasury http://www.hacienda.gobierno.pr/ |
| Rhode Island | 2019-07-01 | http://www.tax.ri.gov/Advisory/ADV_2019_11.pdf |
| South Carolina | 2019-04-29 |
For more information, contact the South Carolina Department of Revenue https://dor.sc.gov/ |
| South Dakota | 2019-03-01 |
For more information, contact the South Dakota Department of Revenue |
| Texas | 2019-10-01 |
For more information, contact the Texas Comptroller of Public Accounts https://comptroller.texas.gov/ |
| Utah | 2019-10-01 |
For more information, contact the Utah Department of Tax Commission https://tax.utah.gov/ |
| Vermont | 2019-06-07 |
For more information, contact the Vermont Department of Taxation https://tax.vermont.gov/ |
| Virginia | 2019-07-01 | https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus |
| Washington | 2018-01-01 | https://dor.wa.gov/find-taxes-rates/retail-sales-tax/tax-obligation-marketplace-facilitators |
| West Virginia | 2019-07-01 | https://public.wvtax.gov/Business/SalesAndUseTax/ECommerce/MarketplaceFacilitators/Pages/MarketplaceFacilitators.aspx |
| Wisconsin | 2020-01-01 |
For more information, contact the Wisconsin Department of Revenue https://www.revenue.wi.gov/pages/home.aspx |
| Wyoming | 2019-07-01 |
For more information, contact the Wyoming Department of Revenue https://revenue.wyo.gov/ |