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.

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
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

Legislation does not include origin sales and use tax on third party sales.

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
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

https://taxes.marylandtaxes.gov/default.shtml
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

https://www.dor.ms.gov/Business/Pages/Sales-Use-Tax-landing.aspx
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

https://www.tax.ny.gov/default.htm
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/
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