63-3620E. COLLECTION OF TAX BY MARKETPLACE FACILITATORS. (1) A marketplace facilitator shall register with the state tax commission and collect, report, and pay state sales and use taxes on any retail sale facilitated by the marketplace facilitator. A marketplace facilitator shall not collect, report, or pay any local sales tax or any other tax or assessment that is not imposed by this chapter.
(2) A marketplace facilitator that has physical presence in this state but has not previously facilitated a retail sale in the state of Idaho shall have forty-five (45) days to comply with this section upon completion of the marketplace facilitator’s first facilitated retail sale in Idaho.
(3) A marketplace facilitator that does not have physical presence in this state must comply with this section once the combined total of its own sales and any sales it facilitates for retailers or authorized agents of the retailer exceeds one hundred thousand dollars ($100,000).
(4) A marketplace facilitator is not liable under this section for failure to file, collect, and remit sales and use taxes if the marketplace facilitator demonstrates that the error was due to incorrect or insufficient information given to the marketplace facilitator by the retailer or authorized agent of the retailer. This subsection shall not apply if the marketplace facilitator and the retailer or authorized agent of the retailer are related parties.
(5) No class action on behalf of customers may be brought against a marketplace facilitator in any court of this state that arises from or is in any way related to an overpayment of sales or use tax collected on sales facilitated by the marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim. Nothing in this subsection affects a customer’s right to seek a refund as provided under section 63-3626, Idaho Code.
(6) The state tax commission may waive penalties and interest if a marketplace facilitator seeks liability relief and the state tax commission finds that a reasonable cause exists.
History:
[63-3620E, added 2019, ch. 320, sec. 3, p. 950.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Section 63-3601 - TITLE OF ACT.
Section 63-3602 - DEFINITIONS.
Section 63-3604 - IN THIS STATE — IN THE STATE.
Section 63-3604B - INCLUDES AND INCLUDING.
Section 63-3605E - MARKETPLACE FACILITATOR.
Section 63-3605J - MODULAR BUILDING.
Section 63-3605L - MOTOR VEHICLE.
Section 63-3606 - NEW MANUFACTURED HOME.
Section 63-3606C - NEW PARK MODEL RECREATIONAL VEHICLE.
Section 63-3607A - PRIMARY OR PRIMARILY.
Section 63-3609 - RETAIL SALE — SALE AT RETAIL.
Section 63-3611 - RETAILER ENGAGED IN BUSINESS IN THIS STATE.
Section 63-3613 - SALES PRICE.
Section 63-3615 - STORAGE — USE.
Section 63-3615A - SUBSTANTIAL NEXUS.
Section 63-3616 - TANGIBLE PERSONAL PROPERTY.
Section 63-3619 - IMPOSITION AND RATE OF THE SALES TAX.
Section 63-3620 - PERMITS — ISSUANCE — REVOCATION — PENALTIES.
Section 63-3620B - AGREEMENTS TO COLLECT AND REMIT SALES TAX.
Section 63-3620C - PROMOTER SPONSORED EVENTS.
Section 63-3620E - COLLECTION OF TAX BY MARKETPLACE FACILITATORS.
Section 63-3621 - IMPOSITION AND RATE OF THE USE TAX — EXEMPTIONS.
Section 63-3621A - USE TAX ON TRANSIENT EQUIPMENT.
Section 63-3622 - EXEMPTIONS — EXEMPTION CERTIFICATES AND RESALE CERTIFICATES — PENALTIES.
Section 63-3622A - PROHIBITED TAXES.
Section 63-3622B - OUT-OF-STATE CONTRACTS.
Section 63-3622C - MOTOR FUELS SUBJECT TO TAX.
Section 63-3622D - PRODUCTION EXEMPTION.
Section 63-3622E - CONTAINERS.
Section 63-3622G - HEATING MATERIALS.
Section 63-3622I - LITERATURE.
Section 63-3622J - SCHOOL, CHURCH AND SENIOR CITIZEN MEALS.
Section 63-3622K - OCCASIONAL SALES.
Section 63-3622L - DE MINIMIS SALES.
Section 63-3622M - LIQUOR SALES.
Section 63-3622N - PRESCRIPTIONS.
Section 63-3622O - EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS.
Section 63-3622P - PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.
Section 63-3622Q - OUT-OF-STATE SHIPMENTS.
Section 63-3622S - RADIO AND TELEVISION BROADCASTING EQUIPMENT.
Section 63-3622T - EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS.
Section 63-3622U - FUNERAL SERVICES.
Section 63-3622W - IRRIGATION EQUIPMENT AND SUPPLIES.
Section 63-3622X - POLLUTION CONTROL EQUIPMENT.
Section 63-3622Y - TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT.
Section 63-3622Z - SALES BY INDIAN TRIBES.
Section 63-3622AA - EXEMPTION FOR OFFICIAL DOCUMENTS.
Section 63-3622BB - RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY.
Section 63-3622CC - RAILROAD ROLLING STOCK.
Section 63-3622DD - PARTS FOR RAILROAD ROLLING STOCK.
Section 63-3622FF - PURCHASES MADE WITH SNAP BENEFIT CARDS.
Section 63-3622II - MONEY-OPERATED DISPENSING EQUIPMENT.
Section 63-3622JJ - LOGGING EXEMPTION.
Section 63-3622KK - INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES.
Section 63-3622LL - MEDIA MEASUREMENT SERVICES EXEMPTION.
Section 63-3622MM - LIVESTOCK SOLD AT LIVESTOCK MARKETS.
Section 63-3622NN - CLEAN ROOMS.
Section 63-3622OO - LABOR FOR NEW VEHICLE ACCESSORIES.
Section 63-3622PP - IDAHO COMMEMORATIVE SILVER MEDALLIONS.
Section 63-3622RR - RESEARCH AND DEVELOPMENT.
Section 63-3622SS - HUNTING OR SHOOTING SPORTS.
Section 63-3622TT - CUSTOM MEAT PROCESSING.
Section 63-3622UU - PERSONAL PROPERTY TAX ON RENTALS.
Section 63-3622VV - IDAHO INFORMATION TECHNOLOGY EQUIPMENT.
Section 63-3622WW - IDAHO SEMICONDUCTORS FOR AMERICA ACT.
Section 63-3623 - RETURNS AND PAYMENTS.
Section 63-3623A - TAXES AS STATE MONEY.
Section 63-3623B - AMUSEMENT DEVICES.
Section 63-3624 - ADMINISTRATION.
Section 63-3625 - SECURITY FOR TAX.
Section 63-3626 - REFUNDS, LIMITATIONS, INTEREST.
Section 63-3627 - RESPONSIBILITY FOR TAXES.
Section 63-3628 - SUCCESSORS’ LIABILITY.
Section 63-3629 - DEFICIENCY DETERMINATIONS.
Section 63-3630 - JEOPARDY DETERMINATIONS.
Section 63-3631 - REDETERMINATION.
Section 63-3632 - INTEREST ON DEFICIENCIES.
Section 63-3633 - PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION.
Section 63-3634 - ADDITIONS AND PENALTIES.
Section 63-3634A - AUTHORITY TO ENTER AGREEMENTS.
Section 63-3635 - COLLECTION AND ENFORCEMENT.
Section 63-3637 - SALES TAX DISTRIBUTION — DEFINITIONS.
Section 63-3638 - SALES TAX — DISTRIBUTION.
Section 63-3638A - SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.
Section 63-3640 - CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX.