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 shifts sales tax collection and remittance obligations from a third party seller to the marketplace facilitator. As the marketplace facilitator, Amazon calculates, collects, remits, and refunds sales tax on third party sellers transactions destined to states where this legislation is enacted. This legislation also extends to particular regulatory fees in certain states; when applicable, Amazon calculates, collects, and remits these amounts as well.
In certain states, the tax rate applied to your order may depend on where your package ships from, not just where it's being delivered. For details on how this may affect your specific order, refer to our Changes to Your Sales Tax Estimate Help Page.
Marketplace Facilitator legislation is currently in effect in the following states:
| State | Effective Date | Marketplace Facilitator Legislation |
|---|---|---|
| Alabama | 1/1/2019 | https://www.revenue.alabama.gov/sales-use/marketplace-facilitators/ Alabama Rental Tax context: Amazon's Marketplace Facilitator collection may not cover transactions classified as rentals or leases. Alabama maintains a separate Rental/Leasing Tax with unique obligations for facilitators and third-party sellers. For specific guidance on whether your transactions fall under these rules, please refer to the Alabama DOR Rental Facilitator Guidance. |
| 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/business/transaction-privilege-tax-tpt/retail-sales-subject-tpt/out-state-sellers/frequently-asked-questions |
| 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 |
| Florida | 7/1/2021 | For more information, contact the Florida Department of Revenue (https://floridarevenue.com/) |
| 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/taxes/sales-use/guides-for-certain-groups/online-sellers/laws-rules/ |
| Illinois | 1/1/2020 | Source: Illinois Department of Revenue FAQ for Marketplace Facilitators https://tax.illinois.gov/research/taxinformation/sales/frequently-asked-questions-faqs-for-marketplace-facilitators-marketplace-sellers-and-remote-retailers.html |
| 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 |
| Kansas | 7/1/2021 | For more information, contact the Kansas Department of Revenue (https://www.ksrevenue.org/) |
| 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://www.marylandcomptroller.gov/) |
| 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-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) |
| Missouri | 1/1/2023 | For more information, contact the Missouri Department of Revenue https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html |
| Nebraska | 4/1/2019 | For more information, contact the Nebraska Department of Revenue () |
| 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 | https://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/). Please Note: New York legislation requiring marketplace collection applies only to tangible personal property. Taxable services facilitated on behalf of third-party sellers are excluded from this requirement. For the full list of excluded transactions, see the New York Department of Taxation Marketplace Provider Guidance. |
| 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://oklahoma.gov/tax.html). |
| Pennsylvania | 4/1/2018 | For more information, refer to https://www.revenue.pa.gov/Pages/default.aspx |
| Puerto Rico | 7/1/2020 | For more information, contact the Puerto Rico Department of Treasury (https://hacienda.pr.gov/). |
| Rhode Island | 7/1/2019 | For more information, contact the Rhode Island Division of Taxation (http://www.tax.ri.gov/) |
| 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 | 6/1/2019 | 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://tax.wv.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/ |
