Sorting Out the Sharing Economy

An Overview of Sales Tax Collection Obligations in the States 

For transactions flowing through the sharing economy that are subject to state and local sales and use
tax, one of the major questions is: Who is responsible for collecting and remitting the tax due—the owner
of the property, provider of the services, or the third-party facilitator? Existing state tax laws and rules,
drafted for a different era, often provide no clear answer for sharing economy transactions. Find out more in this special report