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Staff Report To: Community Services Committee
Report From: Pamela Coulter, Director of Community Services
Meeting Date: October 17, 2018,
Report Code: CS18140
Subject: Agreement between the City and
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The Online Sales and Use Tax Simplification Act (OSMSA) is a federal law that allows states to require online retailers to collect and remit sales tax on purchases made by residents of the state.
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Online retailers who meet certain criteria, such as having a certain amount of sales or number of transactions in a state, are required to file and comply with OSMSA.
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To fill out OSMSA, online retailers must register with the state's tax authority, collect sales tax on purchases made by residents of the state, and file regular reports with the tax authority.
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The purpose of OSMSA is to level the playing field between online retailers and brick-and-mortar stores by ensuring that online retailers collect and remit sales tax on purchases made by residents of a state.
What information must be reported on osmsa?
Online retailers must report sales made to residents of the state, the amount of sales tax collected, and other information required by the state's tax authority.
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