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

(https://www.michigan.gov/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

(https://www.revenue.wi.gov/pages/home.aspx).

Wyoming 7/1/2019 For more information, contact the Wyoming Department of Revenue (https://revenue.wyo.gov/

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