Minnesota Enacts Nation’s First Marketplace Nexus Provision


Stephen Kranz said several states have considered but dropped laws similar to Minnesota’s new requirement that online marketplace providers collect sales and use tax for retailers on their sites. “I would project that we will see some more states consider” such a law, Mr. Kranz continued, “but there won’t be a real trend until we see whether it can work in Minnesota, and whether Minnesota will be challenged in court.”