Expands definition of marketplace facilitators to include those facilitating retail sales through online marketplaces.

The bill amends the sales tax act to expand the definition of "marketplace facilitator" to include those facilitating retail sales through online marketplaces. It specifies that a marketplace facilitator is liable for the tax imposed under the act, regardless of whether they make only facilitated sales or a combination of direct and facilitated sales. The bill also clarifies that a marketplace facilitator is not liable if the marketplace seller pays the tax or provides a claim of exemption.

Expands definition of marketplace facilitators to include those facilitating retail sales through online marketplaces.

The bill amends the sales tax act to expand the definition of "marketplace facilitator" to include those facilitating retail sales through online marketplaces. It specifies that a marketplace facilitator is liable for the tax imposed under the act, regardless of whether they make only facilitated sales or a combination of direct and facilitated sales. The bill also clarifies that a marketplace facilitator is not liable if the marketplace seller pays the tax or provides a claim of exemption.