Marketplace Facilitator States (2026)

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-08-09.

Marketplace facilitator states for Amazon, Etsy, eBay, and Walmart sellers: where platforms collect sales tax and what you still handle on direct sales.

Every US state that levies sales tax has passed a marketplace facilitator law by 2026. These laws shift collection duty from third-party sellers to marketplaces (Amazon, Etsy, eBay, Walmart Marketplace). Your direct-to-consumer sales are still your responsibility.

• Alabama$250,000 · 4.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Alabama sales tax on facilitated transactions.
• Alaska$100,000 · 0.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Alaska sales tax on facilitated transactions.
• Arizona$100,000 · 5.60%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Arizona sales tax on facilitated transactions.
• Arkansas$100,000 · 6.50%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Arkansas sales tax on facilitated transactions.
• California$500,000 · 7.25%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit California sales tax on facilitated transactions.
• Colorado$100,000 · 2.90%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Colorado sales tax on facilitated transactions.
• Connecticut$100,000 · 6.35%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Connecticut sales tax on facilitated transactions.
• Florida$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Florida sales tax on facilitated transactions.
• Georgia$100,000 · 4.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Georgia sales tax on facilitated transactions.
• Hawaii$100,000 · 4.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Hawaii sales tax on facilitated transactions.
• Idaho$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Idaho sales tax on facilitated transactions.
• Illinois$100,000 · 6.25%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Illinois sales tax on facilitated transactions.
• Indiana$100,000 · 7.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Indiana sales tax on facilitated transactions.
• Iowa$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Iowa sales tax on facilitated transactions.
• Kansas$100,000 · 6.50%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Kansas sales tax on facilitated transactions.
• Kentucky$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Kentucky sales tax on facilitated transactions.
• Louisiana$100,000 · 5.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Louisiana sales tax on facilitated transactions.
• Maine$100,000 · 5.50%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Maine sales tax on facilitated transactions.
• Maryland$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Maryland sales tax on facilitated transactions.
• Massachusetts$100,000 · 6.25%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Massachusetts sales tax on facilitated transactions.
• Michigan$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Michigan sales tax on facilitated transactions.
• Minnesota$100,000 · 6.88%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Minnesota sales tax on facilitated transactions.
• Mississippi$250,000 · 7.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Mississippi sales tax on facilitated transactions.
• Missouri$100,000 · 4.23%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Missouri sales tax on facilitated transactions.
• Nebraska$100,000 · 5.50%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Nebraska sales tax on facilitated transactions.
• Nevada$100,000 · 6.85%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Nevada sales tax on facilitated transactions.
• New Jersey$100,000 · 6.63%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit New Jersey sales tax on facilitated transactions.
• New Mexico$100,000 · 4.88%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit New Mexico sales tax on facilitated transactions.
• New York$500,000 · 4.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit New York sales tax on facilitated transactions.
• North Carolina$100,000 · 4.75%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit North Carolina sales tax on facilitated transactions.
• North Dakota$100,000 · 5.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit North Dakota sales tax on facilitated transactions.
• Ohio$100,000 · 5.75%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Ohio sales tax on facilitated transactions.
• Oklahoma$100,000 · 4.50%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Oklahoma sales tax on facilitated transactions.
• Pennsylvania$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Pennsylvania sales tax on facilitated transactions.
• Rhode Island$100,000 · 7.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Rhode Island sales tax on facilitated transactions.
• South Carolina$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit South Carolina sales tax on facilitated transactions.
• South Dakota$100,000 · 4.20%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit South Dakota sales tax on facilitated transactions.
• Tennessee$100,000 · 7.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Tennessee sales tax on facilitated transactions.
• Texas$500,000 · 6.25%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Texas sales tax on facilitated transactions.
• Utah$100,000 · 4.85%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Utah sales tax on facilitated transactions.
• Vermont$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Vermont sales tax on facilitated transactions.
• Virginia$100,000 · 5.30%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Virginia sales tax on facilitated transactions.
• Washington$100,000 · 6.50%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Washington sales tax on facilitated transactions.
• West Virginia$100,000 · 6.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit West Virginia sales tax on facilitated transactions.
• Wisconsin$100,000 · 5.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Wisconsin sales tax on facilitated transactions.
• Wyoming$100,000 · 4.00%
  • Marketplaces (Amazon, Etsy, eBay, Walmart) collect and remit Wyoming sales tax on facilitated transactions.