(1) A marketplace provider shall collect and remit tax on a sale facilitated on behalf
of a marketplace seller, unless the marketplace provider has been granted a waiver
under s. 77.52(3m)(b).
(2) A marketplace provider who collects and remits tax on a sale under sub. (1) shall notify the marketplace seller that the marketplace provider is collecting
and remitting the tax. Only the marketplace provider may be audited and held liable for the tax on the
sale. Except for transactions for which a marketplace provider seeks relief under sub.
(4), a marketplace seller shall not be subject to audit or held liable on marketplace
(4) A marketplace provider is relieved of liability under this section for failure
to collect and remit the correct amount of tax to the extent that the marketplace
provider demonstrates to the satisfaction of the department that the error is due
to insufficient or incorrect information given to the marketplace provider by the
marketplace seller, except that this subsection does not apply if the marketplace
provider and the marketplace seller are related entities, as defined in s. 71.01(9am). A marketplace seller that provides insufficient or incorrect information to the
marketplace provider may be audited and held liable for the tax if the marketplace
provider is relieved of liability under this subsection.
(6) Nothing in this section affects the obligations of a purchaser to remit use tax
on a transaction for which the retailer or marketplace provider and marketplace seller
did not collect and remit the tax.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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