Page 680

House Bill No. 5506

Public Act No. 22-118 680 of 739

Sec. 483. Subsections (a) and (b) of section 12-408e of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2023): (a) As used in this section: (1) "Marketplace facilitator" means any person who (A) facilitates retail sales of at least two hundred fifty thousand dollars during the prior twelve-month period by marketplace sellers by providing a forum that lists or advertises tangible personal property subject to tax under this chapter or taxable services, including digital goods, for sale by such marketplace sellers, (B) directly or indirectly through agreements or arrangements with third parties, collects receipts from the customer and remits payments to the marketplace sellers, and (C) receives compensation or other consideration for such services; (2) "Marketplace seller" means any person who has an agreement with a marketplace facilitator regarding retail sales of such person, whether or not such person is required to obtain a permit under section 12-409; and (3) "Forum" means a physical or electronic place, including, but not limited to, a store, a booth, an Internet web site, a catalog or a dedicated sales software application, where tangible personal property or taxable services are offered for sale. (b) (1) A marketplace facilitator shall be considered the retailer of each sale such facilitator facilitates on its forum for a marketplace seller. Each marketplace facilitator shall [(1)] (A) be required to collect and remit for each such sale any tax imposed under section 12-408, [(2)] (B) be responsible for all obligations imposed under this chapter as if such marketplace facilitator was the retailer of such sale, and [(3)] (C) in accordance with the provisions of subdivision (3) of section 12-426, keep such records and information as may be required by the Commissioner