SimpleTrade, Inc., dba BluePallet (BluePallet), as a marketplace facilitator, will calculate, collect, remit and refund sales tax on behalf of its marketplace sellers for items shipped to customers in all applicable states, per applicable law. A marketplace facilitator is, generally, a marketplace that contracts with third party sellers to promote their sale of physical property, digital goods, and services through the marketplace. BluePallet will therefore calculate, collect, remit, and refund state sales tax on sales sold by third party sellers for transactions destined to states where marketplace facilitator and/or marketplace collection legislation is enacted. When local taxes are not included within such legislation; BluePallet will not be responsible for those taxes. An informal state-by-state breakdown of marketplace facilitator laws can be found here.