The question of who should collect the tax on marketplace transactions is deeply divisive. Some argue the marketplace providers are liable, others say the tax should be collected by marketplace sellers themselves.
On Oct. 11, the Nexus Committee of the Multistate Tax Commission will meet to discuss the possibility of extending the online marketplace seller tax amnesty program. The application period is currently set to close Oct. 17.
Marketplace sales have largely flown under the radar of state tax authorities. However, a small but growing number of states are now looking to tax them. The most recent, and most surprising, is South Carolina.