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General Assembly Raised Bill No. 5477
February Session, 2022
LCO No. 3268
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING SALES TAX REMITTANCE FOR CERTAIN
MARKETPLACE FACILITATOR TRANSACTIONS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsections (a) and (b) of section 12-408e of the general 1
statutes are repealed and the following is substituted in lieu thereof 2
(Effective from passage): 3
(a) As used in this section: 4
(1) "Marketplace facilitator" means any person who (A) facilitates 5
retail sales of at least two hundred fifty thousand dollars during the 6
prior twelve-month period by marketplace sellers by providing a forum 7
that lists or advertises tangible personal property subject to tax under 8
this chapter or taxable services, including digital goods, for sale by such 9
marketplace sellers, (B) directly or indirectly through agreements or 10
arrangements with third parties, collects receipts from the customer and 11
remits payments to the marketplace sellers, and (C) receives 12
compensation or other consideration for such services; 13 Raised Bill No. 5477
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(2) "Marketplace seller" means any person who has an agreement 14
with a marketplace facilitator regarding retail sales of such person, 15
whether or not such person is required to obtain a permit under section 16
12-409; and 17
(3) "Forum" means a physical or electronic place, including, but not 18
limited to, a store, a booth, an Internet web site, a catalog or a dedicated 19
sales software application, where tangible personal property or taxable 20
services are offered for sale. 21
(b) (1) A marketplace facilitator shall be considered the retailer of 22
each sale such facilitator facilitates on its forum for a marketplace seller. 23
Each marketplace facilitator shall [(1)] (A) be required to collect and 24
remit for each such sale any tax imposed under section 12-408, [(2)] (B) 25
be responsible for all obligations imposed under this chapter as if such 26
marketplace facilitator was the retailer of such sale, and [(3)] (C) in 27
accordance with the provisions of subdivision (3) of section 12-426, keep 28
such records and information as may be required by the Commissioner 29
of Revenue Services to ensure proper collection and remittance of [said] 30
such tax. 31
(2) The provisions of subdivision (1) of this subsection shall not apply 32
to the facilitation by a marketplace facilitator of the rental of a passenger 33
motor vehicle or rental truck on behalf of a rental company, as those 34
terms are defined in section 12-692. 35
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage 12-408e(a) and (b)
FIN Joint Favorable