Marketplace Facilitators That Meet Nexus Thresholds Must Collect Tax in Mississippi

Jul 17th, 2020

Effective July 1, 2020, marketplace facilitators with sales exceeding $250,000 in Mississippi during any consecutive 12-month period are required to collect and remit sales tax for sales they facilitate. Additionally, sales facilitated by a third-party delivery service that deliver food from a restaurant to a customer are not considered to be retail sales. So, third-party food delivery service businesses do not qualify as marketplace facilitators.