[May 28, 2019] Effective October 1, 2019, marketplace facilitators selling into Texas are required to collect and remit Texas sales tax as retailers when they process sales for marketplace sellers. The law, which was signed on May 24, requires the marketplace facilitator to certify to each marketplace seller that the marketplace facilitator assumes the rights and duties of the seller for all sales tax collection requirements for all sales made by the marketplace seller through the marketplace. The legislation states that the Comptroller’s office may adopt rules and regulations to carry out these requirements and also may exempt certain marketplace facilitators from the previously mentioned collection requirements.
A copy of the bill can be found here.
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