Al
So how does this make ebay or Reverb a nexus retailer if they are not the one selling the item?
I'm just speculating, but if they're offering that shipping label/ protection service that Richard mentions here:
http://www.letstalkguild.com/ltg/sh...rb-Shipping-Label-Shipping-Protection-Service
then I suspect that's enough to raise them above the level of a simple listings host.
Additionally, as in eBay's case, if offering buyer/seller protection is facilitating the sale of the item, I think I could make a pretty good case that they've become a broker.
If you hook up a buyer and a seller and charge some type of service fee for it, as both of them do, then you are by definition a broker.
If you're holding somebody's money until a shipment is verified, I think a pretty good case can be made that you're a broker.
Here in CA brokers have to have resale certificates to be exempt from sales tax, and they must collect sales tax from their (buyer) customers or else pay it themselves.
For chattel property, at least.
Don't know about real estate.
Why would they be allowed to charge a sales tax for individual sellers who don’t meet the $100k/200 threshold? Seems like a case of CYA because they don’t want to or don’t understand how to manage per the ruling, so are forcing a tax even when not required.
Don't know, the way I read that article was that it's up to individual sates to decide, but since I don't have any skin in the game I'm not too interested in the ins/outs, I was just saying "yeah, there've been changes, here's some leads if you want to dig deeper".
I imagine that there's a similar process to something in place here in CA for resellers with resale tax exemption certificates: If you paid tax on something you purchased for resale, you claim it back when you pay the state the sales tax you collected.
Apparently all those rules are going to vary by state, note that quote said:
"Looking
strictly at the South Dakota economic nexus legislation addressed in the case,
South Dakota’s law minimizes the burden on online and out-of-state sellers".