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 www.amazon.com.

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/
Arkansas 7/1/2019 https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/arkansas-remote-seller-frequently-asked-questions-faqs
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
Idaho 6/1/2019 https://tax.idaho.gov/n-feed.cfm?idd=4279
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/News/Publications/Sales%20Tax%20Newsletters/Sales%20Tax%20Facts-June%202019%20(8pt).pdf
Minnesota 10/1/2018 https://www.revenue.state.mn.us/businesses/sut/Pages/Marketplace-Providers.aspx
Nebraska 4/1/2019 For more information, contact the Nebraska Department of Revenue (http://www.revenue.nebraska.gov/index.html)
New Jersey 11/1/2018 https://www.state.nj.us/treasury/taxation/index.shtml
New Mexico 7/1/2019 http://realfile.tax.newmexico.gov/FYI-105%20-%20Gross%20Receipts%20&%20Compensating%20Taxes%20-%20An%20Overview.pdf
New York 6/1/2019 For more information, contact the New York Department of Taxation and Finance (https://www.tax.ny.gov/default.htm).
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/GeneralTaxInformation/Tax%20Types%20and%20Information/SUT/MarketPlaceSales/Pages/Marketplace-Facilitators.aspx
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 https://dor.sd.gov/taxes/business_taxes/MarketplaceProvider.aspx
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
Wyoming 7/1/2019 For more information, contact the Wyoming Department of Revenue (http://revenue.wyo.gov/

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