CT SB00417

Lowers the lottery ticket threshold for delinquent taxpayer checks from $5,000 to $2,000, effective July 1, 2018, when the Connecticut Lottery Corporation verifies winners against delinquent taxpayer lists supplied by the Commissioner of Revenue Services.

Establishes "marketplace facilitators" as retailers required to collect and remit sales tax on all facilitated sales, effective December 1, 2018, with a $250,000 gross receipts threshold for defining marketplace facilitators.

Requires marketplace facilitators to comply with all sales tax obligations and creates a safe harbor allowing marketplace sellers with valid permits to exclude facilitated sales from their taxable receipts if the facilitator has agreed in writing to collect tax or provided a certificate of collection.

Provides a temporary 5% liability reduction and penalty waiver for marketplace facilitators making good faith collection efforts on sales occurring between December 1, 2018 and December 31, 2019, if unaffiliated with the marketplace seller.

Establishes requirements for "referrers" (persons earning over $125,000 annually from product listings or advertisements) to post consumer notices about sales tax obligations and provide annual reports to the Department of Revenue Services identifying sellers on their platforms, effective December 1, 2018.