Marketplace facilitator law
Updated
Definition
State statute that shifts sales tax collection duty from individual sellers to the marketplace platform. The marketplace becomes the 'seller of record' for tax purposes on facilitated transactions.
Related terms
- Marketplace facilitator— An online platform (Amazon, Etsy, eBay, Walmart Marketplace) that calculates, collects, an…
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.