Sections 24 and 33 of this bill impose a tax on a retail sale in this State of specified digital products electronically transferred to a person and on the use of specified digital products electronically transferred to a person in a transaction in this State for which the tax was not collected at the time of sale. Section 23 of this bill establishes requirements for determining the place where a sale of specified digital products takes place for the purpose of the tax. Under sections 24 and 33, the rate of the tax is the same as the sales and use tax rate imposed in the county determined pursuant to section 24. Under section 100 of this bill, the requirement to impose, collect and remit the tax is imposed on a retailer if, in the immediately preceding calendar year or the current calendar year, the retailer had more than a $100,000 of gross revenue from certain transactions that took place in this State or 200 or more such transactions that took place in this State. Sections 1-22, 25-32, 34-99 and 101-117 of this bill provide for the administration, collection and enforcement of the tax in the same manner as the sales and use tax. Section 131 of this bill establishes January 1, 2024, as the effective date of this bill. Section 94 of this bill requires a person who directly or indirectly facilitates retail sales of specified digital products to collect and remit the tax if, in the immediately preceding calendar year or the current calendar year, the facilitator had more than $100,000 of gross receipts from certain transactions made to customers in this State or made or facilitated 200 or more transactions, on its own behalf or on behalf of a seller, unless the facilitator enters into an agreement with a seller whereby the seller agrees to assume responsibility for the collection and imposition of the tax. Section 95 of this bill provides that such a facilitator is not liable for the payment of the tax under certain circumstances. Section 96 of this bill requires certain persons who receive a fee in exchange for listing or advertising a product for a seller but do not collect money or other consideration from a customer to impose, collect and remit the tax if 200 or more retail sales to customers in this State result from referrals made by the person or the cumulative gross receipts of sales resulting from such referrals exceed $100,000, unless the person complies with certain notice requirements and makes a monthly report to the Department of Taxation. Sections 118-128 of this bill make conforming changes.

Statutes affected:
As Introduced: 360.261, 360.2937, 360.300, 360.417, 360.510, 360B.030, 360B.063, 360B.080, 360B.290, 360B.320, 360B.483
BDR: 360.261, 360.2937, 360.300, 360.417, 360.510, 360B.030, 360B.063, 360B.080, 360B.290, 360B.320, 360B.483