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Marketplace Sales & Use Tax Information
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Marketplaces

Marketplace Information

Marketplace Terminology

Certain provisions of HB19-1240 have changed the sales tax obligations for businesses and individuals who sell products via online marketplaces. This law also defined the different aspects of a retail transaction:

  • Marketplace -a physical or electronic forum, including, but not limited to, a store, a booth, an internet website, a catalog, or a dedicated sales software application, where tangible personal property, commodities, or services are offered for sale, lease, or rental.

  • Marketplace Facilitator -an individual or legal entity that operates a marketplace

  • Marketplace Seller -someone who sells goods through a marketplace facilitator

  • Multichannel Seller -someone who sells through a marketplace facilitator, but also sells products directly to customers online or in a physical store.

Your Marketplace Questions Answered

This video has the answers to many frequently asked questions about marketplaces.

If you cannot see the the video above, click here to view it on YouTube.