House Bill 239 Summary

• Defines "marketplace facilitator" as a person that contracts with sellers to facilitate sales through physical or electronic marketplaces and engages in specified activities including transmitting offers, operating marketplace infrastructure, processing payments, fulfilling orders, or providing customer service.

• Requires marketplace facilitators and out-of-state retailers with cumulative gross receipts exceeding $100,000 to register with the state tax commission and collect state sales and use taxes (not local taxes).

• Directs all state sales and use taxes collected by out-of-state marketplace facilitators and retailers to be distributed to a state refund account for current refund claims, with remaining funds going to the tax relief fund created in section 57-811.

• Prohibits class action lawsuits against marketplace facilitators by customers for overpayment of sales or use taxes and allows the state tax commission to waive penalties and interest upon finding reasonable cause.

• Effective date: June 1, 2019.