Platforms: The Postscript
100 Tax Notes State 1365 (2021)
55 Pages Posted: 2 Aug 2021
Date Written: July 27, 2021
With Missouri’s adoption of platform legislation in May 2021, every state with a sales tax has now adopted marketplace platform legislation. This article provides an updated and, for the moment at least, complete description of state marketplace platform legislation.
Keywords: state tax, sales tax, marketplace, platform, Wayfair, taxation
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