United States State Sales Tax Economic Nexus for Remote Sellers
Maryland – United States State Sales Tax Economic Nexus for Remote Sellers

United States State Sales Tax Economic Nexus for Remote Sellers MD-M: Maryland: marketplace facilitator rule

From 1 October 2019 a marketplace facilitator meeting either test, counting facilitated and direct sales together, registers and collects Maryland sales and use tax on each retail sale it facilitates. A marketplace seller whose sales are all through a facilitator need not register; one that also sells directly registers as an out-of-state vendor if its direct sales meet the test.

Maintained by Gerard Blokdyk

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