What is a marketplace facilitator and how does it affect my tax obligations?
Last updated: 2026-08-02·Verified: 2026-08-02
📋 Direct Answer
Marketplace facilitator laws require platforms (Amazon, eBay, Etsy, TikTok Shop, etc.) to collect and remit sales tax on behalf of sellers in states where they meet marketplace facilitator thresholds. This means: (1) if you ONLY sell through marketplaces, you may not need to register for sales tax separately, (2) but you still need to file zero returns or exempt seller registrations, (3) direct sales (your own website) still require your own registration. 46 states + DC have marketplace facilitator laws.
Item by Item
InfoPlatform Collects for YouN/AAutomatic
- 1Marketplace platforms collect sales tax on your behalf
- 2Applies in 46+ states with marketplace facilitator laws
- 3You don't need to register separately for marketplace sales only
RequiredDirect Sales Still RequiredFree + software1-2 weeks
- 1If you sell on your own website, you must register and collect
- 2File zero returns in states where you only have marketplace sales
- 3Keep track of nexus from both marketplace and direct sales
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- • Multi-State Tax Commission marketplace facilitator guidance
- • Individual state marketplace facilitator laws
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.