- The Streamlined Sales Tax Governing Board has approved guidance defining “Delivery Network Companies” (DNCs) as entities operating online platforms for facilitating sales and delivery of goods from local merchants to customers.
- This guidance addresses how states should treat DNCs for sales and use tax purposes, specifically regarding registration, collection, and remittance requirements, and whether DNCs can request refunds like other sellers.
- It also covers other DNC-related sales and use tax concerns, including deductions, reductions, or credits for taxes paid to contracted and non-contracted merchants.
Source Deloitte
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