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House passes sales-and-use tax bill defining marketplace facilitators after split vote
Utah House of Representatives · March 12, 2019
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Summary
Third substitute Senate Bill 168, which defines marketplace sellers and facilitators and assigns tax collection responsibilities consistent with Wayfair v. South Dakota, passed the House 59-7 after floor debate.
Representative Hawkins presented the third substitute of Senate Bill 168, explaining the bill defines "marketplace seller" and "marketplace facilitator" and confirms that platforms that collect funds — for example Amazon, eBay or Etsy — are responsible for collecting and…
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