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Department of Taxation and Finance

Sales tax advisory opinions - 2019 (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
 

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Sales tax advisory opinions - 2019 (TSB-A)
Number Issue
TSB-A-19(1)S Whether, as a result of operating an online marketplace in which Petitioner facilitates taxable sales by independent software vendors, Petitioner qualifies as a vendor for sales tax purposes.

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