Sales Made Through a Marketplace
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If a retail sale is made through a marketplace and the marketplace facilitator is required to collect sales tax from the purchaser, the marketplace facilitator is also liable for the retail delivery fee if the purchased item is delivered by motor vehicle. A marketplace seller who is not liable for sales tax on the sale is also not liable for the retail delivery fee. For additional information about marketplace sales, please see Department publication Sales Tax Topics: Marketplace Facilitators, available at on the Sales and Use Tax Guidance Publications webpage.