Proposed Federal Legislation - Nexus Marketplace Fairness Act of 2013 Grants states authority to compel remote sellers (online and catalog retailers) to collect and remit sales/use tax The Act requires states to simplify their sales tax laws States are eligible to require collection by remote sellers by either: - Being SST member state - Implementing the Act's minimum simplification requirements Small Seller Exception – applies to remote sellers with total gross annual revenue of less than $ 1 million 21
{}