Paul L. Caron

Monday, August 2, 2021

Hellerstein & Appleby: State Marketplace Platforms — The Postscript

Walter Hellerstein (Georgia) & Andrew D. Appleby (Stetson), Platforms: The Postscript, 100 Tax Notes State 1365 (June 28, 2021):

Tax Notes StateWith Missouri’s adoption of platform legislation in May 2021, every state with a sales tax has now adopted marketplace platform legislation. This article provides an updated and, for the moment at least, complete description of state marketplace platform legislation.

As noted at the outset of this discussion, the previous installment of “Platforms” suggested that it would be “The Finale” because “going forward the principal issues will involve implementation.” Although we added this “Postscript” to describe the platform legislation in every state, with appropriate updates and references to current guidance, we can repeat without fear of contradiction that “going forward the principal issues will involve implementation.” We promise that the next installment in this series will be entitled “Platform Litigation.”

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