Platforms: The Postscript

100 Tax Notes State 1365 (2021)

55 Pages Posted: 2 Aug 2021

See all articles by Walter Hellerstein

Walter Hellerstein

University of Georgia School of Law

Andrew D. Appleby

Stetson University College of Law

Date Written: July 27, 2021

Abstract

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

Suggested Citation

Hellerstein, Walter and Appleby, Andrew D., Platforms: The Postscript (July 27, 2021). 100 Tax Notes State 1365 (2021), Available at SSRN: https://ssrn.com/abstract=3894675

Walter Hellerstein

University of Georgia School of Law ( email )

209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

Andrew D. Appleby (Contact Author)

Stetson University College of Law ( email )

1401 61st Street South
Gulfport, FL 33707
United States
727.562.7327 (Phone)

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