MF-13 - Marketplace Facilitator Laws Do Not Impact Franchise and Excise or Business Tax Nexus Provisions

The marketplace facilitator legislation does not affect the nexus requirements for business tax or franchise and excise tax. The requirements for marketplace facilitators and sellers, including the filing and threshold requirements established in Public Chapter 759 (2020) and effective October 1, 2020, are applicable solely for sales and use tax purposes.

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