Perspectives

Remote seller sales & use tax update: Marketplace Fairness Act reintroduced

Multistate tax alert | April 3, 2015

This tax alert summarizes the Marketplace Fairness Act of 2015 and highlights other recent developments concerning remote seller nexus for sales and use tax purposes.

Marketplace Fairness Act of 2015

A bipartisan group of US Senators recently introduced the Marketplace Fairness Act of 2015 (S. 698; the “MFA 2015”).1 If adopted into law, MFA 2015 generally would make it easier for a state to collect sales and use taxes from sales made by out-of-state or “remote” sellers (such as catalog or online retailers) that do not have an in-state physical presence. Similar legislation was approved by the US Senate in the 113th Congress, but was not passed by the US House of Representatives before the 113th Congress concluded on January 3, 2015, resulting in the need to re-introduce the legislation in the 114th Congress.

1 S. 698, 114th Cong. (2015). The text of MFA 2015 is accessible at: https://www.congress.gov/bill/114th-congress/senate-bill/698/text

Multistate Tax alert archive

The Multistate Tax Alert Archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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