US States With Marketplace Facilitator Laws

All US states with sales tax now have marketplace facilitator statutes. Amazon, Etsy, eBay, and Walmart collect and remit on your behalf in these states.

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.