Internet Sales Tax Fairness — Marketplace Nexus — Minnesota
In May 2017, as part of a general revenue law, Minnesota passed a first-in-the-nation law that requires platform, or “marketplace,” retailers to collect sales tax on sales made on the platform by third-party sellers. The requirement will take effect the sooner of July 1, 2019, or when the U.S. Supreme Court modifies its ruling in Quill Corp. v. North Dakota.… Read More