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Roughly half of all states include marketplace-facilitated sales when measuring a company’s sales against the state’s nexus thresholds. So even though a company is not responsible for collecting or remitting the taxes generated by marketplace-facilitated sales, many states will still count them when determining whether a company has to register for a sales tax license.
Additionally, marketplace orders are required in state filings as exempt transactions in accordance with the state’s Marketplace Facilitator Law.
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