Massachusetts' updated marketplace nexus rules lower the sales threshold from $100,000 to $50,000 for remote sellers and facilitators, broadening the scope of tax obligations. Marketplace facilitators must now use certified software for tax collection, report third-party seller details semi-annually, and face increased penalties for non-compliance. These changes require online marketplaces to enhance their tax reporting and remittance processes, ensuring accurate and timely collection of sales taxes. Sellers on these platforms must ensure their sales are tracked accurately and that the marketplace is correctly handling their tax obligations, increasing overall compliance efforts and operational costs.