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

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

A marketplace facilitator that sold or facilitated more than $100,000 or 200 or more transactions to Virginia customers in the previous or current calendar year registers as a marketplace facilitator and collects on facilitated sales; it may request a waiver where all its sellers are registered or collection would be an undue burden for a seller with its own nexus. A seller whose Virginia sales all go through a facilitator need not register; one with direct sales over the test registers for those only.

Maintained by Gerard Blokdyk

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