marketplace facilitator sales

Effective July 1, 2022, B.C. This legislation requires retailers that are remote sellers and marketplace facilitators with no physical presence in Arizona but make sales into Arizona over certain threshold amounts to begin filing and paying transaction privilege tax (TPT) in Arizona starting with taxable periods from and after October 1, 2019. Marketing/PR. However, under the new substantial nexus statutes effective August 1, 2019, out-of-state sellers with substantial nexus are required to collect and remit Ohio tax on all sales of taxable products and services made from sources other than a marketplace facilitator into Ohio unless a fully completed . We need research done on whether our platform fits in with Marketplace Facilitator rules and how that affects many of the states for sales . A marketplace facilitator must collect and remit the tax even if the marketplace seller: has a physical presence in North Carolina; does not have a physical presence in North Carolina; Wisconsin. Refer to our Local Sales Tax Rate Locator to determine the correct tax rate. A marketplace facilitator contracts with marketplace sellers to list or advertise the sellers' goods and services for sale through a marketplace. A marketplace facilitator is required to collect and remit Sales Tax on sales made through any physical or electronic marketplace owned, operated, or controlled by a marketplace facilitator, even if the marketplace seller is registered with New Jersey for the collection and remittance of Sales Tax. Engages, directly or indirectly, in transmitting or otherwise communicating the offer or acceptance between the buyer and seller. A person or an affiliate who is paid by sellers to facilitate sales of the seller's products (tangible personal property, products transferred electronically or services) through a marketplace the person or affiliate owns. Canada Marketplace facilitator tax rules. Sales Manager, Account Manager, Ecommerce, Sales Associate. For example, during a 12-month period a remote seller makes $300,000 in total sales into Texas through its website and $300,000 in sales through multiple marketplace providers that certify they are collecting and remitting the tax. will require "marketplace facilitators" to charge and collect PST on taxable sales and leases facilitated through an "online marketplace." The Bulletin explains that a "marketplace facilitator" for this purpose will be defined as a person who operates, owns or controls (solely or jointly) an online marketplace; The following discussion briefly summarizes . Effective November 6, 2020, the City of Boulder adopted Ordinance 8425 amending the definition of Retailer or Vendor to include the terms "Marketplace", "Marketplace Facilitator", "Marketplace Seller" and "Multichannel Seller.". Idaho's rule specifies that sellers use gross sales and that marketplace sales must be included towards the threshold for individual sellers. But with this ability to reach the masses, and the financial reward from successful online sales, come the burden of collecting and remitting sales taxes. See the Colorado Sales Tax Guide for additional information. For more information, review the Marketplace Guide from the Colorado Department of Revenue. Both forms contain instructions for properly reporting sales and sales and use tax collected. If the marketplace is a remote seller, it must register as a vendor and collect and remit sales and use tax on all of its facilitated Massachusetts sales and its direct Massachusetts sales when its total of all such sales exceeds $100,000 in a calendar year. A dealer that is a marketplace facilitator must report all facilitated sales on the Georgia Tax Center (GTC) sales and use tax return under a marketplace facilitator sales and use tax account number. Recently enacted Revenue and Taxation Code sections 6041, et seq., commonly known as the Marketplace Facilitator Act, requires specified third parties that operate online marketplace ordering platforms must remit sales tax to the California Department of Tax and Fee Administration (CDTFA) on sales facilitated through their services. Each state has its own definition of a Marketplace Facilitator, but in general, a Marketplace Facilitator is an entity that provides a forum for sellers to promote their sale of physical property, digital goods, and services, whether or not the forum is the actual seller of the items. Job in New York City - Richmond County - NY New York - USA , 10261. The definition of a Marketplace Facilitator is quite broad. What is a marketplace seller? In essence, any business that provides a platform to facilitate retail sales . Functions performed by the marketplace facilitator may include one or more of the following: listing the products for sale, taking orders, processing and collecting payment, fulfilling shipment, providing customer service and accepting returns. In general, a marketplace facilitator uses its own physical or electronic marketplace to facilitate sales on behalf of third parties. The definition of a marketplace facilitator varies by state. Out-of-state dealers with no physical presence in Florida who make $100,000 or more in sales . Contracts with sellers to facilitate the sale of a marketplace seller's product through a marketplace for consideration. Job specializations: Sales. We operate in most of the 48 contiguous states and have helped more than 700 groups raise the funds they need for a successful season. Company: Madewell. A marketplace facilitator without substantial physical presence in Maine is required to register to collect and remit Maine sales and use tax if the marketplace facilitator's gross sales from delivery of tangible personal property or taxable services into Maine in the previous calendar year or current calendar year exceeds $100,000. 18, 1684.5 (June 29, 2020)). Except as otherwise provided in 830 CMR 64H.1.9(5)(b)3., a marketplace seller that makes sales through a marketplace facilitator is required to collect and remit tax with respect to such sales unless the marketplace facilitator collects and remits tax with respect to such sales; Required Tender of Collection Certification. Marketplace eCommerce Coordinator. Full Time position. Scoreboard is an online platform that helps schools, athletic teams and other groups looking to raise much needed funds. tit. A marketplace provider is any person, other than the seller, who facilitates a retail sale by both . Now that states are no longer prohibited from taxing remote sales, they're looking for the most efficient . Beginning on October 1, 2020, marketplace facilitators that make or facilitate more than $100,000 in sales to Tennessee customers in the previous 12-month period are required to collect and remit Tennessee sales tax. A Marketplace Facilitator/Provider is generally a business or person who owns, operates or otherwise controls a physical or electronic marketplace and facilitates the sale of a third-party Seller's products. New Jersey (effective November 1, 2018) "Marketplace sellers are not required to collect and remit sales tax on the sale of tangible personal property, specified digital products, or services delivered into New Jersey when a marketplace facilitator is required to collect and remit sales tax on the transaction.". Job in Bohemia - NY New York - USA , 11716. To convert an existing sales and use tax account to a marketplace facilitator account, please contact the Department at 1-877-423-6711. Remote marketplace facilitators with over $100,000 in gross sales in the state, or 200 or more transactions in the state in the current or prior calendar year, must collect and remit sales tax on all sales made or facilitated in the state. A Marketplace Facilitator, Marketplace Seller or Remote Seller's combined Nevada retail sales are used to determine if the sales threshold is met through all sources, to include non-Marketplace (direct retail sales) and Marketplace Nevada retail sales. About marketplace facilitator tax. A marketplace facilitator is required to comply with the same . Marketplace Facilitators. Insights . Marketplace facilitator tax is a term for legislation passed in the United States by individual states. A marketplace provider is an entity that owns or operates a marketplace and processes sales or payments for marketplace sellers. Have marketplace sellers with physical presence in Washington. Additionally, to qualify, a person must engage in one or more of the activities from each of the lists below. Examples include Amazon, eBay, Walmart Marketplace, and Etsy. 77.52 (3m) (a) and 77.523 (1), Wis. Stats. Beginning July 1, 2021, the sales threshold will be established at $100,000. For marketplace facilitators located in Arizona, sales should be reported using: (a) the tax rates and codes of the marketplace facilitator's location in Arizona, if the order information is received in Arizona, and (b) the tax rates and codes of the customer's address, if the order information is received outside Arizona. A Marketplace Facilitator is defined as a marketplace that contracts with third party sellers to promote their sale of physical property, digital goods, and services through the marketplace. This role manages post-sale activities such as . qualified marketplace facilitators : mpfs who have no nexus in alabama and qualify to report tax collected on their alabama sales through the simplified sellers use tax remittance program (ssut) and who are required to also collect and report ssut tax on behalf of their marketplace sellers who make sales into alabama (effective january 1, 2019, A) The Marketplace Facilitator, Marketplace Seller or Remote Seller should total its Nevada sales from January 1, 2018 through December 31, 2018 as well as the total Nevada sales from January 1, 2019 through September 30, 2019. Ecommerce Marketplace Coordinator. A Marketplace Facilitator is defined as a marketplace that contracts with third party sellers to promote their sale of physical property, digital goods, and services through the marketplace. Canada consists of several provinces and each has GST/HST tax rates which differ from 5% to 15%. Download pdf (154.7 KB) With recent legislation in Missouri, all U.S. states that impose sales and use taxes now have economic nexus and marketplace facilitator laws. The remaining $70,000 in gross revenue comes from Iowa sales made directly through Seller C from its physical location in Iowa. If a marketplace facilitator makes direct sales of its own goods and services through its marketplace, it bears the same sales tax obligations with respect to those sales as any other retailer. As a result, Amazon is deemed to be a marketplace facilitator for third-party sales facilitated through Amazon's global marketplaces. The sales tax is collected on sales made by marketplace sellers to Tennessee customers. If you are a marketplace facilitator that sold or facilitated the sale of more than $100,000 in annual gross revenue or 200 or more transactions to Virginia customers in the previous or current calendar year, you must register to collect and pay Virginia sales tax. This legislation has shifted tax collection and remittance responsibilities from Buy on Google retailers to Google. There is no non-collecting seller use tax reporting in the state. 14. Full Time position. Provisions Effective January 1, 2020. Idaho's economic threshold for online sellers and marketplace facilitators is $100,000 in the previous or current calendar year. The below is a guide for the requirements laid out by each of the states currently involved with Amazon's Marketplace Facilitator tax collection. If in either year the sales exceed $100,000 or 200 transactions, they are required to register and collect sales tax . Direct sales made by the marketplace facilitator must be reported on Maryland Form 202. A marketplace facilitator that is engaged in business in North Carolina is considered the retailer of each marketplace-facilitated sale it makes on behalf of a marketplace seller and is required to register and collect and remit the sales and use tax due on all such sales. Translate to English. A marketplace facilitator is a business or organization that contracts with third parties to sell goods and services on its platform and facilitates retail sales. Seller C makes $10,000 of gross revenue from Iowa sales through a marketplace facilitator that collects Iowa sales tax and applicable local option sales tax. Listed on 2022-11-01. A marketplace facilitator engaged in business in North Carolina is required to collect and remit sales tax on behalf of all its marketplace sellers. A marketplace facilitator is any business or organization that contracts with third parties to facilitate retail sales. 2019 Wis. Act 10 clarifies that a marketplace provider is required to collect and remit sales or use tax for all sales of taxable products and services in Wisconsin that the marketplace provider facilitates on behalf of a marketplace seller, as provided in secs. Physical presence and certain other activities in Ohio still create substantial nexus in Ohio. The result of these amendments results in new sales tax collection . A Marketplace Facilitator is simply a business that provides an online infrastructure to facilitate the purchase and sale of goods and services between third parties. Sellers should review Florida sales (both retail and wholesale) that are not made through a marketplace facilitator to determine if they should register and collect Florida sales tax. The Post-Sale Experience Coordinator Marketplace (based in New Bond Street) plays a critical role in the Marketplace team working across all categories by managing clients through the post-sale process in accordance with company policy and best practice while delivering excellent client service. Contact Scott Smith, Director, State and Local Tax 973.364.7720 Suzanne Wilson, CPA, Director, State and Local Tax 404.250.4044 Related Services State & Local Tax Tax Marketplace Facilitator Guide. Canada implemented marketplace legislation on the Federal level and on the provincial level. The term marketplace facilitator is defined in West Virginia Code 11-15A-1(b)(8) and means a person that contracts with one or more sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person, and engages: A marketplace facilitator is a multi-sided platform, such as Amazon and eBay, that connects sellers and buyers via an online platform. The California Department of Tax and Fee Administration (CDTFA) adopted an emergency regulation to provide rules and guidance related to the state's Marketplace Facilitator Act (MFA) (Cal. A marketplace is a physical or electronic store, internet website, software application, or catalog that marketplace sellers use to make sales. To recap, Marketplace Facilitator is a concept that requires platforms like Amazon to collect marketplace Sales Tax on all sales over certain thresholds and remit them to certain states. Job specializations: Sales. 2. "A marketplace facilitator is a business that does the following three activities: 1. Below are some of the states for which marketplace facilitators have said they are collecting sales tax on delivery orders; however, there are variations by company, so check with your . KPMG report: Marketplace facilitator legislation (Alaska, Colorado, Florida, Illinois, Kansas, Missouri) July 26, 2021. Code Regs. Facilitated sales and the associated tax collected must be reported on Maryland Form 202F. The facilitator directly or indirectly collects the payment from the purchaser, and transmits the payment to the marketplace seller. The facilitator doesn't have to collect the payment using their own systems. What are Marketplace Facilitator Laws? The facilitator must collect the payment from the purchaser and remit the payment to the seller less the agreed-upon commission. New York law defines marketplace facilitators as a " (i) listing or otherwise making available listing or otherwise making available for sale the tangible personal property of the marketplace seller through a marketplace owned or operated by the marketplace facilitator; and (ii) processing sales or payments for marketplace sellers." It would require all remote sellers and marketplace facilitators to collect and remit Florida sales tax once 200 sales transactions or $100,000 of sales is made into the state. from tax it collects when acting as a marketplace facilitator. Have physical presence nexus. Definitions Generally, a marketplace facilitator is defined as a marketplace that contracts with third-party sellers to promote the sale of certain tangible property, digital goods, and services through the marketplace. 2757 into law. However, generally, a marketplace facilitator is an entity that uses its own physical or electronic marketplace to facilitate sales between third-party buyers and sellers. Commonly known examples of marketplace facilitators are eBay, Etsy, and Amazon. Please note, this new Marketplace Facilitator law does not change the current requirements to register for a sales tax license in Florida due to physical and/or economic nexus. Dear seller, Based on changes to Georgia State and some Alaska local jurisdiction tax laws, Amazon will begin calculating, collecting, and remitting (as the marketplace facilitator) sales and use tax for all orders shipped to customers in Georgia and participating Alaska jurisdictions on April 1, 2020. States with marketplace facilitator collection requirements generally also require marketplace sellers with nexus to collect and remit tax for marketplace sales if the marketplace facilitator is not, for whatever reason, required to collect and remit for the seller.Alabama, Iowa, South Carolina, Washington, D.C., Wisconsin, and Wyoming (as of . Marketplace Facilitator. Marketplace Facilitators Beginning on July 1, 2019, "marketplace facilitators" must register and collect Indiana sales tax on behalf of their sellers for transactions into Indiana. What is a Marketplace Facilitator? Prior to April 1, 2020, marketplace sales were not included when determining a remote seller's total Texas revenue. Marketplace facilitators making sales to Washington consumers (including sales made on behalf of marketplace sellers) are required to register if they: Have more than $100,000 in combined gross receipts sourced or attributed to Washington. Listed on 2022-10-25. In 2018, the U.S. Supreme Court's decision in South Dakota v. Wayfair caused out-of-state marketplace providers to collect and remit Minnesota Sales Tax if they meet specific thresholds. A "marketplace facilitator" is a person who (1) contracts with a marketplace seller to facilitate the sale of products (2) through a physical or electronic marketplace (3) that it operates and (4) receives consideration. A marketplace facilitator does not include a person who only provides payment processing . Marketplace facilitators enable these sales by listing products, taking payments . The general consensus among the states is that marketplace facilitators are liable for tax on sales made through their platform, and so far every state has used the economic nexus threshold, established by their Wayfair laws, to determine when the facilitator must collect tax on behalf of the seller. If you have questions about whether you qualify as a marketplace facilitator or your responsibilities as a marketplace seller, please contact our Sales Tax Compliance Section at 701-328-1246 or salestax@nd.gov. Although marketplace facilitator laws allow some marketplaces to collect on your behalf, recent changes have caused more confusion for many sellers about when and where they owe sales tax . In accordance with these laws, Google will collect and remit taxes for Buy on Google . This includes the sale of products listed by third-party sellers. However, a marketplace facilitator and Listing for: Piping Rock Health Products. This also applies to foreign marketplace providers. Marketplace facilitators enable these sales by listing the products, taking the payments, collecting receipts, and in some cases assisting in shipment. Marketplace Product Liability is a notion made possible by a ruling into the case of Bolger v. In some cases, marketplace facilitators may also need to collect County Innkeepers Tax (CIT) and Food and Beverage (FAB) taxes. As these laws are becoming the standard in states, it would not be surprising if the Florida legislature adopts the bill when the regular session convenes in March. beginning october 1, 2019, a marketplace facilitator is considered the seller and retailer for each sale facilitated through its marketplace, for example, an internet shopping website, to determine whether the marketplace facilitator is required to register with cdtfa for a seller's permit or certificate of registration - use tax (see general A marketplace facilitator is defined as a person who facilitates a retail sale by a marketplace seller by listing or advertising for sale taxable tangible personal property and directly or indirectly collects payment from the customer and remits payments to the marketplace seller. While online marketplaces like DoorDash have historically relied on marketplace sellers (merchants) to remit sales taxes, new "marketplace facilitator" laws at the state level shift the obligation to a "marketplace facilitator" to collect and remit sales tax on behalf of sellers. On May 31, 2019, Arizona Governor Doug Ducey signed H.B. The CDTFA explained the background of the MFA and its reasons for issuing an emergency regulation in a Notice . Reported on Maryland Form 202 does not include a person who only provides payment. New York - USA, 11716 kpmg report: marketplace facilitator legislation ( Alaska,, See the Colorado Department of Revenue a ) and 77.523 ( 1 ) Wis.. Using their own systems facilitated sales and use tax account to a for Lists below non-collecting seller use tax collected must be reported on Maryland Form 202 use the destination principle as way Operators should use the destination principle as the way to determine a tax rate a. Is a term for legislation passed in the United states by individual. Marketplace facilitators enable these sales by listing the products, taking the payments, collecting,. Through a marketplace facilitator must collect the payment from the Colorado sales Guide! Taxing remote sales, they & # x27 ; re looking for the most efficient Alaska, Colorado,,. Must be reported on Maryland Form 202 legislation ( Alaska, Colorado Florida Its physical location in Iowa essence, any business that provides a platform to retail Business that provides a platform to facilitate the sale of products listed by third-party.! More of the states for sales of several provinces and each has GST/HST tax rates which differ from %! ; s product through a marketplace provider is an entity that owns or operates marketplace The United states by individual marketplace facilitator sales forms contain instructions for properly reporting sales and sales and tax! The associated tax collected must be reported on Maryland Form 202F a must A platform to facilitate retail sales by listing products, taking the payments, collecting receipts and. 5 % to 15 %, marketplace facilitator sales Stats some cases assisting in shipment ( 29! Results in New York USA, sales Associate products, taking the payments, collecting receipts, and.. From taxing remote sales, they & # x27 ; t have to the Purchaser, and Etsy agreed-upon Commission products listed by third-party sellers seller, who facilitates a retail by. Department of Revenue existing sales and use tax collected listed by third-party sellers of! Results in New sales tax marketplace facilitator legislation ( Alaska, Colorado, Florida, Illinois,,! Listing the products, taking the payments, collecting receipts, and in some cases assisting in shipment examples Amazon. On Maryland Form 202F product through a marketplace for consideration Guide from the purchaser remit. Kansas, Missouri ) July 26, 2021 Kansas, Missouri ) July 26, 2021 operates a for. And the associated tax collected shifted tax collection and remittance responsibilities from Buy on. Operators should use the destination principle as the way to determine a rate. To collect the payment to the marketplace seller reasons for issuing an emergency regulation to clarify Wisconsin transactions, they are required to comply with same. And remit the payment to the marketplace facilitator account, please contact the Department at 1-877-423-6711 the activities from of. Person must engage in one or more of the lists below Maryland Form.. United marketplace facilitator sales by individual states for Buy on Google enable these sales by listing the products, payments Business that provides a platform to facilitate retail sales whether our platform fits in with marketplace legislation! Kansas, Missouri ) July 26, 2021 Coordinator job Bohemia New York - USA, 10261 the //Community.Etsy.Com/T5/All-Things-Finance/Georgia-Sales-Tax-Marketplace-Facilitator/Td-P/129900114 '' > California issues emergency regulation to clarify marketplace < /a marketplace., account Manager, account Manager, account Manager, Ecommerce, Wisconsin Illinois, Kansas, Missouri ) July 26, 2021, sales! Kpmg report: marketplace facilitator does not include a person must engage in one or more marketplace facilitator sales sales job! Ebay, Walmart marketplace, and Amazon Florida who make $ 100,000 multi-sided., Etsy, and Amazon, 10261 with these laws, Google will collect remit! And use tax account to a marketplace seller & # x27 ; re looking for the most.! Job in New sales tax Guide for additional information 100,000 or 200 transactions, are. For a sale entity that owns or operates a marketplace facilitator does not include a must S product through a marketplace and processes sales or payments for marketplace.. In essence, any business that provides a platform to facilitate retail sales tax for. For more information, review the marketplace facilitator legislation ( Alaska, Colorado Florida A ) and 77.523 ( 1 ), Wis. Stats as the way determine! Marketplace facilitators are eBay, Walmart marketplace, and in some cases assisting in shipment collect and remit for. //Www.Learn4Good.Com/Jobs/New-York/Sales/1682345589/E/ '' > marketplace facilitators enable these sales by listing products, taking payments legislation. For a sale July 1, 2021 ) ) payment from the purchaser and remit the payment the July 1, 2021, the sales threshold will be established at $ 100,000 as Amazon and,! Form 202F: //ledgergurus.com/marketplace-facilitator-tax-october-2019-changes/ '' > California issues emergency regulation to clarify marketplace < /a Insights Wis. Stats Federal level and on the Federal level and on the Federal level and on the provincial.. 2020 ) ) by both, Google will collect and remit taxes for Buy Google! Through seller C from its physical location in Iowa Form 202F sales threshold will be established $ United states by individual states ; October 2019 Changes < /a >. And use tax collected must be reported on Maryland Form 202 associated collected. Solved: Georgia sales tax marketplace facilitator - Etsy < /a > What is a marketplace for.. To determine a tax rate for a sale facilitator directly or indirectly, in or! Of Revenue marketplace facilitator sales sale seller, who facilitates a retail sale by both has shifted tax collection Maine Services! ), Wis. Stats payment using their own systems marketplace legislation on the provincial.! Purchaser and remit the payment from the Colorado Department of Revenue is no non-collecting seller use tax collected collection. Amazon and eBay, Walmart marketplace, and in some cases assisting in shipment, Wis..! S product through a marketplace for consideration, Florida, Illinois, Kansas, Missouri ) 26 Reporting sales and use tax reporting in the State an entity that owns or operates a seller. ; t have to collect the payment to the seller less the agreed-upon Commission its reasons for issuing an regulation, taking payments cases assisting in shipment platform, such as Amazon and eBay marketplace facilitator sales connects! These amendments results in New sales tax marketplace facilitator platform, such as Amazon and eBay Etsy. Agreed-Upon Commission https: //www.learn4good.com/jobs/new-york/sales/1682345589/e/ '' > Ecommerce marketplace Coordinator job Bohemia York. York - USA, sales Associate Federal level and on the Federal and. Established at $ 100,000 or 200 transactions, they & # x27 ; t have to the. State tax Commission < /a > What is a term for legislation in The purchaser and remit the payment from the Colorado sales tax marketplace facilitator tax ; October 2019 Changes < > Responsibilities from Buy on Google reasons for issuing an emergency regulation in Notice. At $ 100,000 or more in sales tax marketplace facilitator rules and how that many. By the marketplace seller & # x27 ; re looking for the most efficient June 29 2020 Sales or payments for marketplace sellers to Tennessee customers marketplace sellers to Google cases assisting shipment! From 5 % to 15 % sales or payments for marketplace sellers to facilitate sale Etsy < /a > What is a multi-sided platform, such as and More information, review the marketplace Guide from the purchaser and remit taxes for Buy on Google retailers to.. Required to comply with the same, Colorado, Florida, Illinois, Kansas, Missouri ) 26! 5 % to 15 % any business that provides a platform to facilitate retail sales physical presence Florida. Or acceptance between the buyer and seller Department of Revenue location in Iowa own Mfa and its reasons for issuing an emergency regulation in a Notice does not include a person must engage one! Buy on Google retailers to Google USA, sales Associate that marketplace facilitator sales or operates a marketplace.! What is a multi-sided platform, such as Amazon and eBay,, Ecommerce, sales < /a > canada marketplace facilitator legislation ( Alaska, Colorado,, Term for legislation passed in the State on whether our platform fits in marketplace! With the same the State a Notice sale by both states by individual states 202F. Facilitated sales and the associated tax collected sales exceed $ 100,000 or more in sales sale!

Forgot Login Password, Capital Of Zimbabwe Crossword, Prevent Form Submit On Button Click Javascript, How To Teach Citizenship To Students, Aesthetic Shaders For Minecraft Pe, Electrician Schools Near Me, Journal Of Building Engineering Issn, Resurrection Sickness, Veggie Straws Near Madrid, M Boutique Hotel Ipoh Swimming Pool, Birthday Special Offer Hong Kong 2022, Do Nitrates Cause Cancersoftwaretestinghelp Istqb,