Sales tax · marketplace sellers · October 2026
Marketplace facilitator laws by state.
Check which states make the platform collect sales tax and whether you still need your own permit when you sell only on Amazon, Etsy, eBay or similar.
A guide, not a ruling
This page summarizes what each state tax agency (and the Streamlined Sales Tax Governing Board) publishes. It does not look anything up from a state system and does not confirm your own obligations. Rules and dollar thresholds change; use the source link on each row and confirm with the state or a tax professional before you rely on it.
Find your state
Marketplace facilitator laws by state
A marketplace facilitator is the platform that lists the goods, takes the payment and (in most states) must collect and remit sales tax on what its sellers sell. The second question is whether a seller that only sells through such a platform still has to register. The table answers both where the Streamlined Sales Tax Governing Board or the state agency gives an answer.
| State | Who collects | Effective | Marketplace-only seller registers? | Notes | Source |
|---|---|---|---|---|---|
| Alabama | Depends | Not listed | It depends | A facilitator that does not collect must report the sales and notify customers; sales through a participating marketplace that collects Alabama tax are excluded from the seller threshold, and a non-participating marketplace does not relieve the seller. | Source |
| Alaska | Facilitator collects | April 1, 2020 | No | Local-tax program through ARSSTC; a marketplace-only seller does not register per the SST seller chart. | Source |
| Arizona | Check the state page | Not listed | Check the state page | Not covered by the SST marketplace charts. Read the Arizona Department of Revenue marketplace guidance. | Source |
| Arkansas | Facilitator collects | July 1, 2019 | No | A marketplace-only seller does not register; sellers with a physical presence may register to buy goods for resale tax-free. | Source |
| California | Facilitator collects | October 1, 2019 | No | A seller whose retail sales all go through a registered facilitator does not need a seller’s permit, but must register for direct sales, a physical presence, or combined sales over $500,000. | Source |
| Colorado | Check the state page | Not listed | Check the state page | Not covered by the SST marketplace charts. The Department’s marketplace page is linked from the SST chart; read it for the current rule. | Source |
| Connecticut | Check the state page | Not listed | Check the state page | The Connecticut page we read does not describe the marketplace rule. Read the DRS guidance. | Source |
| Delaware | No sales tax | Not listed | No | No sales tax, so no marketplace collection. | Source |
| District of Columbia | Facilitator collects | Not listed | Not stated | Marketplace facilitators must register with OTR and collect and remit sales tax on facilitated sales delivered in the District, and must file monthly. The OTR instructions we read do not say whether marketplace-only sellers register. | Source |
| Florida | Facilitator collects | July 1, 2021 | Not stated | Marketplace providers must register to collect and remit tax on facilitated sales. The page lists selling through marketplace providers among activities that require registration but does not spell out seller duties. | Source |
| Georgia | Facilitator collects | April 1, 2020 | No | A marketplace-only seller does not register. | Source |
| Hawaii | Check the state page | Not listed | Check the state page | Not covered by the SST marketplace charts. Hawaii has marketplace guidance for specific industries; read the Department of Taxation releases. | Source |
| Idaho | Facilitator collects | June 1, 2019 | It depends | Facilitators collect Idaho tax on third-party sales. Third-party sellers should get written verification and report any tax the facilitator does not collect on their own permit; an out-of-state facilitator needs a permit above $100,000 of combined sales. | Source |
| Illinois | Not listed in SST charts | January 1, 2021 | Not stated | The SST charts list an effective date of 1/1/2021 without a collection or seller-registration answer. Read the Illinois Department of Revenue marketplace FAQ. | Source |
| Indiana | Facilitator collects | July 1, 2019 | No | A marketplace-only seller does not register unless it has a physical presence in Indiana. | Source |
| Iowa | Facilitator collects | January 1, 2019 | No | A marketplace-only seller does not register. | Source |
| Kansas | Facilitator collects | July 1, 2021 | No | A marketplace-only seller does not register. | Source |
| Kentucky | Facilitator collects | July 1, 2019 | It depends | The SST seller chart says a marketplace-only seller need not register if the facilitator is registered and filing; the SST facilitator chart notes the seller files a separate return for facilitated sales. Confirm with the Department. | Source |
| Louisiana | Check the state page | Not listed | Check the state page | The remote-seller page we read does not describe the marketplace rule. Read the Commission’s announcements and FAQ. | Source |
| Maine | Facilitator collects | October 1, 2019 | It depends | A seller with no physical presence that sells only through a marketplace need not register if the facilitator gave it a written statement that the facilitator collects; a seller with direct sales over $100,000, or a physical presence, registers. | Source |
| Maryland | Facilitator collects | October 1, 2019 | No | A seller whose sales all go through a facilitator does not register; a seller that also makes direct sales registers as an out-of-state seller if it meets the thresholds. | Source |
| Massachusetts | Check the state page | Not listed | Check the state page | Not covered by the SST marketplace charts. Read the DOR remote seller and marketplace facilitator FAQ. | Source |
| Michigan | Facilitator collects | January 1, 2020 | No | Generally the facilitator collects; a marketplace-only seller does not register. | Source |
| Minnesota | Facilitator collects | October 1, 2018 | No | Facilitator collects unless it and the seller agree the seller will; a marketplace-only seller does not register unless it has a physical presence. | Source |
| Mississippi | Check the state page | Not listed | Check the state page | Not covered by the SST marketplace charts. Read the Department of Revenue guidance. | Source |
| Missouri | Facilitator collects | January 1, 2023 | It depends | A facilitator collects once its Missouri taxable sales pass $100,000. A seller selling only through a facilitator does not register; a seller with independent sales registers once total gross receipts, including marketplace sales, pass $100,000. | Source |
| Montana | No sales tax | Not listed | No | No sales tax, so no marketplace collection. | Source |
| Nebraska | Facilitator collects | April 1, 2019 | Yes | A marketplace seller registers if it is over the filing threshold. | Source |
| Nevada | Facilitator collects | October 1, 2019 | No | Generally the facilitator collects, with a seller-collection exception; under the exception the seller must be registered. | Source |
| New Hampshire | No sales tax | Not listed | No | No general sales tax, so no marketplace collection. | Source |
| New Jersey | Facilitator collects | October 1, 2018 | It depends | Facilitator collects even if the seller is registered. A marketplace seller over the threshold registers but may request non-reporting status (Form C-6205-ST). | Source |
| New Mexico | Depends | Not listed | It depends | Marketplace providers and sellers may both need to file GRT. The Department refers to FYI-206 to decide which applies. | Source |
| New York | Facilitator collects | Not listed | It depends | Marketplace providers collect regardless of whether the seller must register. A seller already registered reports those sales as nontaxable and keeps the provider’s Certificate of Collection (ST-150) or the public agreement. | Source |
| North Carolina | Facilitator collects | February 1, 2020 | No | A marketplace-only seller does not register. | Source |
| North Dakota | Facilitator collects | October 1, 2019 | No | A marketplace-only seller does not register unless it has a physical presence. | Source |
| Ohio | Facilitator collects | August 1, 2019 | No | A marketplace-only seller does not register if the facilitator reports all sales and collects the tax. | Source |
| Oklahoma | Facilitator collects | July 1, 2018 | No | The facilitator must collect and remit or meet notice-and-reporting rules; a marketplace-only seller does not register, even with a physical presence. | Source |
| Oregon | No sales tax | Not listed | No | No sales tax, so no marketplace collection. | Source |
| Pennsylvania | Facilitator collects | July 1, 2019 | No | A marketplace-only seller does not register. | Source |
| Rhode Island | Facilitator collects | July 1, 2019 | It depends | A marketplace seller registers if it has a physical presence in Rhode Island. | Source |
| South Carolina | Facilitator collects | April 26, 2019 | Not stated | South Carolina treats an operator of a marketplace as a retailer that must collect on sales it facilitates (Act 21 of 2019, SCDOR Revenue Ruling 19-6). The ruling we read does not address marketplace-only seller registration. | Source |
| South Dakota | Facilitator collects | March 1, 2019 | Yes | A marketplace seller still registers per the SST seller chart. | Source |
| Tennessee | Facilitator collects | October 1, 2020 | No | Two exceptions apply; a marketplace-only seller does not register unless it has a physical presence. | Source |
| Texas | Facilitator collects | October 1, 2019 | No | A remote seller that sells only through a marketplace provider certifying that it collects and reports Texas tax does not need a permit, but must keep records for four years. | Source |
| Utah | Facilitator collects | October 1, 2019 | No | A marketplace-only seller does not register unless it has a physical presence. | Source |
| Vermont | Facilitator collects | June 1, 2019 | No | A marketplace-only seller does not register but may owe use tax from physical-presence activity. | Source |
| Virginia | Facilitator collects | Not listed | No | A seller whose Virginia sales all go through a facilitator generally need not register; a seller with direct sales above the threshold must register for them. A facilitator can apply for a waiver in limited cases. | Source |
| Washington | Facilitator collects | October 1, 2018 | It depends | A marketplace seller registers only if nexus requires B&O tax registration; a business is one role or the other per transaction. | Source |
| West Virginia | Facilitator collects | July 1, 2019 | No | A marketplace-only seller does not register unless it has a physical presence. | Source |
| Wisconsin | Facilitator collects | January 1, 2020 | No | A marketplace-only seller does not register. | Source |
| Wyoming | Facilitator collects | July 1, 2019 | No | A marketplace-only seller does not register. | Source |
How to use this
If every sale goes through one facilitator that collects, many states let you skip registering, unless you also sell directly, store inventory, or have staff or property there. If you also sell from your own site, your direct sales still count toward economic nexus. Keep the facilitator’s tax reports with your records.
FAQ
What is a marketplace facilitator?
It is the platform that provides the marketplace, collects the buyer’s payment and, under state law, usually has to collect and remit sales tax on sales it facilitates for third-party sellers.
If the marketplace collects, do I still need to register?
It varies. Several states say a marketplace-only seller does not register, some say it does (for example when over the filing threshold), and some depend on whether you have a physical presence. The table gives each state’s answer where one is published.
Do I still owe tax on my own website sales?
Yes. The facilitator only handles sales made through its marketplace. Direct sales into a state can still trigger economic nexus there.
Why do some rows say to check the state page?
The Streamlined Sales Tax charts cover only part of the states. For the others, the agency page we read did not describe the marketplace rule, so we link to it rather than guess.
Does this page register me or check a platform?
No. It is a reference table. TNAADO does not contact any state or platform, and nothing you type here is sent anywhere.