Department of Taxation and Finance Sales tax collection requirement for marketplace providers New York State Department of Taxation and Finance sent this bulletin at 05/31/2019 02:08 PM EDT Having trouble viewing this email? View it as a webpage. TSB-M-19(2)S, Sales Tax Collection Requirement for Marketplace Providers This TSB-M explains new sales tax collection requirements for certain businesses who sell items on behalf of third parties. To view the entire document, visit TSB-M-19(2)S, Sales Tax Collection Requirement for Marketplace Providers.