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Sales Tax Update for Marketplace Providers
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On June 21, 2018, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, overruling its 1992 decision in Quill v. North Dakota.
The Supreme Court’s decision in Wayfair caused Minnesota’s Marketplace Provider provisions in Minnesota Statute 297A.66 to become effective.
Marketplace Providers must register and collect Minnesota sales tax on behalf of remote sellers using their marketplace no later than October 1, 2018.
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