Altering the distribution of certain sales and use tax revenue; altering the definition of "vendor", under the sales and use tax, to include certain marketplace facilitators and marketplace sellers; requiring a marketplace facilitator to collect the sales and use tax on certain sales to a buyer in the State; providing that a marketplace facilitator is not liable for a failure to collect certain sales and use taxes except under certain circumstances; requiring certain out-of-state sellers to pay the tobacco tax on certain items; etc.
Bill File Type: Regular
Effective Date(s): October 1, 2019, July 1, 2020
( 11-101, 11-403.1, 11-501, 11-502, 11-502.1, 11-701, 11-702, 11-703, 11-705, 11-712, 12-101, 12-302, 13-901, 2-1303 )
Last Updated: 2/3/2020 2:32 PM