77.523 Liability of marketplace providers, retailers, the extent to which the seller’s transactions are being processed and marketplace sellers. (1) A marketplace provider shall by the certified service provider. collect and remit tax on a sale facilitated on behalf of a market(4) A person that provides a certified automated system is replace seller, unless the marketplace provider has been granted a sponsible for the system’s proper functioning and is liable to this waiver under s. 77.52 (3m) (b). state for tax underpayments that are attributable to errors in the (2) A marketplace provider who collects and remits tax on a system’s functioning. A seller that uses a certified automated syssale under sub. (1) shall notify the marketplace seller that the tem is responsible and liable to this state for reporting and remitmarketplace provider is collecting and remitting the tax. Only the marketplace provider may be audited and held liable for the tax ting sales and use tax. (5) A seller that has a proprietary system for determining the on the sale. Except for transactions for which a marketplace provider seeks relief under sub. (4), a marketplace seller shall not amount of tax that is due on transactions and that has signed an be subject to audit or held liable on marketplace provider agreement with the states that are signatories to the agreement, as defined in s. 77.65 (2) (a), establishing a performance standard transactions. (4) A marketplace provider is relieved of liability under this for the system is liable for the system’s failure to meet the perforsection for failure to collect and remit the correct amount of tax to mance standard. 77.522
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. History: 2019 a. 10.