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Multistate Tax Alert: U.S. Senate Approves the Marketplace Fairness Act of 2013

Approves legislation authorizing states to collect sales and use taxes from out-of-state sellers



The U.S. Senate on May 6 approved legislation that generally would make it easier for a state to collect sales and use taxes from sales made by out-of-state or “remote” sellers (such as catalogue or online retailers) that do not have an in-state physical presence. The Marketplace Fairness Act of 2013 (S.743)1 cleared the chamber by a vote of 69-27 and now heads to the House of Representatives for consideration.

In this Tax Alert you can download, we summarize the recent developments affecting nexus for sales and use tax purposes and highlight relevant provisions of the Marketplace Fairness Act.

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