TaxProf Blog

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 laws in Might 2021, each state with a gross sales tax has now adopted market platform laws. This text gives an up to date and, for the second not less than, full description of state market platform laws.

As famous on the outset of this dialogue, the earlier installment of “Platforms” instructed that it might be “The Finale” as a result of “going ahead the principal points will contain implementation.” Though we added this “Postscript” to explain the platform laws in each state, with acceptable updates and references to present steerage, we are able to repeat with out concern of contradiction that “going ahead the principal points will contain implementation.” We promise that the following installment on this sequence can be entitled “Platform Litigation.”

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