In a recently posted private letter ruling, the Colorado Department of Revenue held that based on the provided facts involving an online marketplace that connects purchasers with third-party retailers that sell goods and independent third parties that provide delivery and related services, the fee that the online marketplace charges for a subscription-based membership is not subject to Colorado sales or use tax.
Source Deloitte
Latest Posts in "United States"
- Update Sales and Use Tax: Tax Base and Taxability Updates Across Various States
- Introduction to U.S. Sales Tax Exemptions
- Nexus and Marketplace: Recent Tax Regulation Updates Across California, Georgia, Hawaii, and Louisiana
- California proposes rules for determining proper allocation of Technology Transfer Agreement values
- US Postpones Tariffs on Pharmaceuticals and Wooden Products