Opkrævning af afgifter for markedspladser
En markedspladsfacilitator er defineret som en markedsplads, der indgår kontrakter med tredjepartssælgere med henblik på at fremme deres salg af fysísk ejendom, digitale varer og tjenester gennem markedspladsen. Som en følge heraf, anses Chrono24 som en markedspladsfacilitator for tredjepartssalg, der fremmes gennem Chrono24's globale markedsplads. Chrono24 er ansvarlig for afgifter på salg, der muliggøres på deres platform. Sælgere, der sælger direkte uden for platformen, kan stadig være ansvarlige for afgifter på disse salg.
Lovgivningen for markedspladsfacilitatorer er en række love, der flytter opkrævningen af moms og overførsler fra en tredjepartssælger til markedspladsfacilitatoren. Som markedspladsfacilitator vil Chrono24 nu være ansvarlig for udregning, opkrævning, overførsel og tilbagebetaling af delstatsmoms for salg, der foretages af tredjepartssælgere med henblik på transaktioner ift. delstater, hvor lovgivning for markedspladsfacilitatorer og/eller markedspladsopkrævning er vedtaget. I bestemte delstater er lokale afgifter ikke omfattet af lovgivningen for markedspladsfacilitatorer; Chrono24 er ikke ansvarlig for disse afgifter.
Lovgivningen for markedspladsfacilitatorer gælder p.t. for de følgende delstater:
| Delstat | Ikrafttrædelsesdato | Lovgivning for markedspladsfacilitatorer |
|---|---|---|
| Alabama | 2019-01-01 | https://revenue.alabama.gov/2018/07/03/ador-announces-sales-and-use-tax-guidance-for-online-sellers/ |
| Alaska | 2019-01-01 |
For en liste over jurisdiktioner/lokale myndigheder, der har vedtaget markedspladsopkrævning, så følg det følgende link: https://arsstc.org |
| Arizona | 2019-10-01 | https://azdor.gov/news-events-notices/news/new-tpt-law-remote-sellers-and-marketplace-facilitators-starting-october-1 |
| Arkansas | 2019-07-01 | https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/arkansas-remote-seller-frequently-asked-questions-faqs |
| California | 2019-10-01 | https://www.cdtfa.ca.gov/industry/MPFAct.htm |
| Colorado | 2019-10-01 |
Lovgivningen omfatter ikke Colorado bys egne regler for salg og gør brug af afgifter for tredjepartssalg, hvis byen ikke har overtaget en gældende forordning for markedspladsfacilitatorer. https://leg.colorado.gov/bills/hb19-1240 |
| Connecticut | 2018-12-01 | https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG-8.pdf?la=en |
| DC | 2019-04-01 | https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/Wayfair%20Response%20Notice%20%281%202%202019%29_0.pdf |
| Florida | 2021-07-01 |
For mere information, så kontakt Florida Department of Revenue https://floridarevenue.com |
| Georgia | 2020-04-01 |
For mere information, så kontakt Georgia Department of Revenue https://dor.georgia.gov |
| Hawaii | 2020-01-01 | https://tax.hawaii.gov/ |
| Idaho | 2019-06-01 | https://tax.idaho.gov/n-feed.cfm?idd=4279 |
| Illinois | 2020-01-01 |
For mere information, så kontakt Illinois Department of Revenue |
| Indiana | 2019-07-01 |
For mere information, så kontakt Indiana Department of Revenue https://www.in.gov/dor/ |
| Iowa | 2019-01-01 | https://tax.iowa.gov/south-dakota-v-wayfair |
| Kansas | 2021-07-01 |
For mere information, så kontakt Kansas Department of Revenue https://www.ksrevenue.org/ |
| Kentucky | 2020-07-01 | https://revenue.ky.gov/Pages/index.aspx |
| Louisiana | 2020-07-01 |
For mere information, så kontakt Louisiana Department of Revenue https://revenue.louisiana.gov/ |
| Maine | 2019-10-01 | https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1064&item=1&snum=129 |
| Maryland | 2019-10-01 |
For mere information, så kontakt Comptroller of Maryland |
| Massachusetts | 2019-10-01 | https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs |
| Michigan | 2020-01-01 |
For mere information, så kontakt Michigan Department of Treasury https://www.michigan.gov/treasury/ |
| Minnesota | 2018-10-01 | https://www.revenue.state.mn.us/sales-tax-update-marketplace-providers |
| Mississippi | 2020-07-01 |
For mere information, så kontakt Mississippi Department of Revenue |
| Nebraska | 2019-04-01 |
For mere information, så kontakt Nebraska Department of Revenue https://www.revenue.nebraska.gov/index.html |
| Nevada | 2019-10-01 |
For mere information, så kontakt Nevada Department of Taxation https://tax.nv.gov/ |
| New Jersey | 2018-11-01 | https://www.state.nj.us/treasury/taxation/index.shtml |
| New Mexico | 2019-07-01 | http://www.tax.newmexico.gov/ |
| New York | 2019-06-01 |
For mere information, så kontakt New York Department of Taxation and Finance |
| North Carolina | 2020-02-01 |
For mere information, så kontakt North Carolina Department of Revenue https://www.ncdor.gov/ |
| North Dakota | 2019-10-01 |
For mere information, så kontakt North Dakota Tax Commissioner https://www.nd.gov/tax/ |
| Ohio | 2019-09-01 |
For mere information, så kontakt Ohio Department of Tax Commission https://www.tax.ohio.gov/ |
| Oklahoma | 2018-07-01 |
For mere information, så kontakt Oklahoma Tax Commission https://www.ok.gov/tax |
| Pennsylvania | 2018-04-01 | https://www.revenue.pa.gov/Pages/default.aspx |
| PuertoRico | 2020-07-01 |
For mere information, så kontakt Puerto Rico Department of Treasury http://www.hacienda.gobierno.pr/ |
| Rhode Island | 2019-07-01 | http://www.tax.ri.gov/Advisory/ADV_2019_11.pdf |
| South Carolina | 2019-04-29 |
For mere information, så kontakt South Carolina Department of Revenue https://dor.sc.gov/ |
| South Dakota | 2019-03-01 |
For mere information, så kontakt South Dakota Department of Revenue |
| Texas | 2019-10-01 |
For mere information, så kontakt Texas Comptroller of Public Accounts https://comptroller.texas.gov/ |
| Utah | 2019-10-01 |
For mere information, så kontakt Utah Department of Tax Commission https://tax.utah.gov/ |
| Vermont | 2019-06-07 |
For mere information, så kontakt Vermont Department of Taxation https://tax.vermont.gov/ |
| Virginia | 2019-07-01 | https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus |
| Washington | 2018-01-01 | https://dor.wa.gov/find-taxes-rates/retail-sales-tax/tax-obligation-marketplace-facilitators |
| West Virginia | 2019-07-01 | https://public.wvtax.gov/Business/SalesAndUseTax/ECommerce/MarketplaceFacilitators/Pages/MarketplaceFacilitators.aspx |
| Wisconsin | 2020-01-01 |
For mere information, så kontakt Wisconsin Department of Revenue https://www.revenue.wi.gov/pages/home.aspx |
| Wyoming | 2019-07-01 |
For mere information, så kontakt Wyoming Department of Revenue https://revenue.wyo.gov/ |