Update for Marketplace Providers


On June 21, 2018, the United States 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 Statutes section 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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