MS SB2052

Expands the definition of "retailer" under Mississippi sales tax law to include persons who facilitate sales of tangible personal property belonging to third parties (such as online marketplace platforms)

Broadens "retail sale" to include sales made or facilitated by persons regularly engaged in selling or facilitating sales of tangible personal property

Adds "facilitating the sale of tangible personal property" to the definition of "doing business" in Mississippi, subjecting such facilitators to sales tax collection requirements

Aims to capture sales tax revenue from online marketplace transactions where a platform connects buyers with third-party sellers

Effective date: July 1, 2016