If you sell on Amazon FBA, Amazon is your marketplace facilitator in every sales-tax state. Amazon calculates, collects, and remits state + local sales tax on FBA and MFN orders to US customers — you do not touch the tax on those transactions. That covers the bulk of compliance for sellers whose only channel is Amazon.
But there are three situations where FBA sellers still have direct tax obligations.
1. Inventory-created physical nexus
When you enable FBA, Amazon stores your inventory in fulfillment centers across the country. Any state where Amazon stores your inventory gives you physical nexus — independent of revenue, independent of the marketplace facilitator shield. Most states won't pursue FBA-only sellers for tax on marketplace sales (Amazon already remitted it), but several states still require registration for information reporting on inventory-held stock. Check your Amazon inventory reports for state-level distribution.
2. Direct-to-consumer sales
If you also sell through your own Shopify store, your website, or wholesale, those sales are NOT covered by Amazon's collection. Economic nexus thresholds apply to those channels on top of any FBA-created physical nexus. Track your non-marketplace revenue per state separately.
3. State thresholds that include marketplace volume
Most states exclude marketplace-facilitated sales from the economic nexus threshold calculation. But a few include them. If your FBA sales to a state like Texas or Oklahoma push you over the threshold on a channel basis that state counts, you may need to register — even though Amazon already remitted the tax.
Practical checklist
- Pull your Amazon FBA inventory report by state. Note every state where Amazon has stored your products in the past 12 months.
- For each, check whether that state's DOR requires registration from marketplace-only FBA sellers who hold in-state inventory. Most don't; a handful do.
- Separately track direct-to-consumer revenue per state. Apply each state's economic nexus threshold. See the calculator for quick lookups.
- Read your top states in depth: California, Texas, Florida.