HB2813 HFA Summers 3-9



Delegate Summers moves to concur in the Senate amendment with further amendment on page two, following subdivision (2), by inserting two new subdivisions to read as follows:

(3) Notwithstanding the provisions of subsections (a), (b) and (e), with respect to each marketplace seller, the Tax Commissioner shall grant a waiver from the requirements of subsections (a) and (e) to a marketplace facilitator if the marketplace facilitator demonstrates that the marketplace seller already is registered under 11-12. If such waiver is granted, the tax levied under this chapter shall be collectible from the marketplace seller.

(4) A marketplace facilitator may elect to enter into a voluntary collection agreement with the Tax Commissioner on behalf of one or more marketplace sellers in lieu of this section..