Marketplace facilitator rules

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Marketplace facilitator rules

A marketplace may collect and remit sales tax on facilitated sales, but sellers can still have registration, reporting or direct-sales obligations.

What to do

✓ Identify facilitated vs direct sales✓ Check whether marketplace sales count toward nexus✓ Confirm what the marketplace remits✓ Review state registration/return requirements✓ Keep marketplace statements as evidence

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PROVENANCEStructured ReturnDeck tax dataOfficial authority · effective date · verification date · jurisdiction

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