Budget Amendment ID: FY2020-S3-363

GOV 363

Qualified Seller

Mr. Feeney moved that the proposed new text be amended in Section 30 by striking the definition of the term “marketplace seller” and inserting in place thereof the following:-

“Marketplace seller”, a person other than a qualified seller that makes retail sales through a marketplace operated by a marketplace facilitator; provided, however, that a marketplace seller may also be a marketplace facilitator.”

in Section 30 by inserting after the definition of the term “purchaser” the following:-

“Qualified seller”, a person that is certified by the commissioner in his discretion as (i) currently subject to sales taxes under this chapter (ii) satisfying the requirements of section 7 of this chapter to do business in this commonwealth as a vendor, (iii) selling, or being under common control with a qualified seller that sells telecommunications services subject to sales taxes under this chapter, and (iv) either being a person whose ownership interests are publicly traded or being controlled, directly or indirectly, by a person whose ownership interests are publicly traded.

and in line 32 of Section 32 by inserting after the word "facilitator":-

"or a qualified seller"