Marketplace facilitator
Updated
Definition
An online platform (Amazon, Etsy, eBay, Walmart Marketplace) that calculates, collects, and remits sales tax on behalf of third-party sellers. Every US sales-tax state has a marketplace facilitator law by 2026.
Related terms
- Marketplace facilitator law— State statute that shifts sales tax collection duty from individual sellers to the marketp…
Where this applies
- See What is sales tax nexus for the pillar explanation of how nexus works.
- Try the nexus calculator to check your exposure.
- Browse the full glossary for other key terms.