Daily Tax Report: State

State of Wayfair: Maryland’s Marketplace Measure Moving

Feb. 28, 2019, 9:00 PM

Maryland has added its name to the growing list of states with marketplace facilitator bills or laws.

Online marketplace facilitators like Etsy, eBay, and Amazon Marketplace that host remote sellers on their platforms would be required to collect and remit sales and use tax in the state starting July 1, under its bill.

The measure (S.B. 728) would establish tax collection and licensing requirements for marketplaces that facilitate transactions by third-party sellers. Under the bill, when a remote vendor sells a product or service through an online marketplace, the marketplace—not the vendor—would be on the hook for collecting...

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