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House passes sales-and-use tax bill defining marketplace facilitators after split vote
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 remitting sales tax on behalf of sellers.
Nut graf: The change aligns Utah law with the U.S. Supreme Court's Wayfair decision on remote sales-tax collection and clarifies obligations for online platforms that facilitate sales.
Sponsor statement and debate: Hawkins said the measure keeps Utah "in line with the Wayfair versus South Dakota law that the Supreme Court passed." Debate was limited on the floor, and the House proceeded to vote.
Vote and next steps: The House recorded 59 yay votes and 7 nay votes for the third substitute to SB 168. The bill will be signed by the speaker pro tem and returned to the Senate for the president's signature.
What to watch: Implementation will require coordination with the Department of Revenue to update collection procedures and outreach to marketplace facilitators and small sellers.
