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Marketplace Tax Collection
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. As a result, Amazon is deemed to be a marketplace facilitator for third-party sales facilitated through Amazon's global marketplaces.
Marketplace Facilitator legislation is a set of laws that shifts the sales tax collection and remittance obligations from a third party seller to the marketplace facilitator. As the marketplace facilitator, Amazon will now be responsible to 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. In certain states, local taxes are not included within Marketplace Facilitator Legislation; Amazon is not responsible for those taxes.
Marketplace Facilitator legislation is currently in effect in the following states:
| State | Effective Date | Marketplace Facilitator Legislation |
|---|---|---|
| Alabama | 1/1/2019 | https://revenue.alabama.gov/2018/07/03/ador-announces-sales-and-use-tax-guidance-for-online-sellers/ |
| Alaska | 4/1/2020 |
For a list of jurisdictions/municipalities that have enacted marketplace collection, visit the following link: https://arsstc.org |
| Arizona | 10/1/2019 | https://azdor.gov/news-events-notices/news/new-tpt-law-remote-sellers-and-marketplace-facilitators-starting-october-1 |
| Arkansas | 7/1/2019 | https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/arkansas-remote-seller-frequently-asked-questions-faqs |
| California | 10/1/2019 | https://www.cdtfa.ca.gov/industry/MPFAct.htm |
| Colorado | 10/1/2019 |
https://leg.colorado.gov/bills/hb19-1240 Legislation does not include Colorado home rule city sales and use tax on third party sales when the city has not adopted an applicable marketplace facilitator ordinance. |
| Connecticut | 12/1/2018 | https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG-8.pdf?la=en |
| District of Columbia | 4/1/2019 | https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/Wayfair%20Response%20Notice%20%281%202%202019%29_0.pdf |
| Georgia | 4/1/2020 |
For more information, contact the Georgia Department of Revenue (https://dor.georgia.gov) |
| Hawaii | 1/1/2020 | https://tax.hawaii.gov/ |
| Idaho | 6/1/2019 | https://tax.idaho.gov/n-feed.cfm?idd=4279 |
| Illinois | 1/1/2020 |
For more information, contact the Illinois Department of Revenue Legislation does not include origin sales and use tax on third party sales. |
| Indiana | 7/1/2019 | For more information, contact the Indiana Department of Revenue(https://www.in.gov/dor/) |
| Iowa | 1/1/2019 | https://tax.iowa.gov/south-dakota-v-wayfair |
| Kentucky | 7/1/2019 | https://revenue.ky.gov/Pages/index.aspx |
| Louisiana | 7/1/2020 | For more information, contact the Louisiana Department of Revenue (https://revenue.louisiana.gov/). |
| Maine | 10/1/2019 | https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1064&item=1&snum=129 |
| Maryland | 10/1/2019 | For more information, contact the Comptroller of Maryland (https://taxes.marylandtaxes.gov/default.shtml) |
| Massachusetts | 10/1/2019 | https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs |
| Michigan | 1/1/2020 |
For more information, contact the Michigan Department of Treasury |
| Minnesota | 10/1/2018 | https://www.revenue.state.mn.us/sales-tax-update-marketplace-providers |
| Mississippi | 7/1/2020 |
For more information, contact the Mississippi Department of Revenue (https://www.dor.ms.gov/Business/Pages/Sales-Use-Tax-landing.aspx) |
| Nebraska | 4/1/2019 | For more information, contact the Nebraska Department of Revenue (https://www.revenue.nebraska.gov/index.html) |
| Nevada | 10/1/2019 | For more information, contact the Nevada Department of Taxation (https://tax.nv.gov/) |
| New Jersey | 11/1/2018 | https://www.state.nj.us/treasury/taxation/index.shtml |
| New Mexico | 7/1/2019 | http://www.tax.newmexico.gov/ |
| New York | 6/1/2019 | For more information, contact the New York Department of Taxation and Finance (https://www.tax.ny.gov/default.htm). |
| North Carolina | 2/1/2020 |
For more information, contact the North Carolina Department of Revenue (https://www.ncdor.gov/). |
| North Dakota | 10/1/2019 |
For more information, contact the North Dakota Office of State Tax Commissioner (https://www.nd.gov/tax/) |
| Ohio | 9/1/2019 | For more information, contact the Ohio Department of Tax Commission (https://www.tax.ohio.gov/). |
| Oklahoma | 7/1/2018 | For more information, contact the Oklahoma Tax Commission (https://www.ok.gov/tax). |
| Pennsylvania | 4/1/2018 | https://www.revenue.pa.gov/Pages/default.aspx |
| Puerto Rico | 7/1/2020 | For more information, contact the Puerto Rico Department of Treasury (http://www.hacienda.gobierno.pr/). |
| Rhode Island | 7/1/2019 | http://www.tax.ri.gov/Advisory/ADV_2019_11.pdf |
| South Carolina | 4/29/2019 | For more information, contact the South Carolina Department of Revenue (https://dor.sc.gov/) |
| South Dakota | 3/1/2019 | For more information please contact the South Dakota Department of Revenue. |
| Tennessee | 10/1/2020 | https://revenue.support.tn.gov/hc/en-us/sections/360009672231-Sales-Tax-Collection-by-Marketplace-Facilitators |
| Texas | 10/1/2019 |
For more information, contact the Texas Comptroller of Public Accounts (https://comptroller.texas.gov/) |
| Utah | 10/1/2019 | For more information, contact the Utah State Tax Commission (https://tax.utah.gov/) |
| Vermont | 6/7/2019 | For more information, contact the Vermont Department of Taxes (https://tax.vermont.gov/). |
| Virginia | 7/1/2019 | https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus |
| Washington | 1/1/2018 | https://dor.wa.gov/find-taxes-rates/retail-sales-tax/tax-obligation-marketplace-facilitators |
| West Virginia | 7/1/2019 | https://public.wvtax.gov/Business/SalesAndUseTax/ECommerce/MarketplaceFacilitators/Pages/MarketplaceFacilitators.aspx |
| Wisconsin | 1/1/2020 |
For more information, contact the Wisconsin Department of Revenue |
| Wyoming | 7/1/2019 | For more information, contact the Wyoming Department of Revenue (https://revenue.wyo.gov/ |
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