Platforms: The Postscript

Authors

Walter Hellerstein, University of Georgia School of LawFollow
Andrew D. Appleby, Stetson University College of Law

Previously published on SSRN.

Abstract

With Missouri’s adoption of platform legislation in May 2021, every state with a sales tax has now adopted marketplace platform legislation. This article provides an updated and, for the moment at least, complete description of state marketplace platform legislation.

Repository Citation

Walter Hellerstein and Andrew D. Appleby, Platforms: The Postscript , 100 Tax Notes State 1365 (2021),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1442