Which marketplaces collect California sales tax?

In California, a registered or required-to-register marketplace facilitator is treated as the retailer for facilitated retail sales of tangible merchandise on and after October 1, 2019. Large marketplaces such as Amazon, Etsy, eBay, and Walmart Marketplace generally document California tax collection in seller reports; keep that documentation and continue to review direct California sales separately.

Is Etsy a marketplace facilitator in California?

For California orders where Etsy documents that it collected California sales or use tax as the marketplace facilitator, the Etsy seller does not collect that tax again. The seller should keep Etsy's tax-collection reports and still count both direct California sales and marketplace-facilitated California sales when testing the $500,000 California threshold.

Is eBay a marketplace facilitator in California?

For California orders where eBay documents facilitator tax collection, eBay is the retailer responsible for collecting and remitting the tax on that facilitated sale. California sellers should keep eBay reports and continue collecting on their own website or wholesale California sales once those direct channels create a registration duty.

Is DoorDash a marketplace facilitator in California?

Do not assume it automatically. CDTFA treats a delivery network company as a separate category and says it is not a marketplace facilitator unless it elects to be deemed one. If DoorDash documents California tax collection for an order, keep that report; otherwise review the merchant's own California registration and collection duties.

Is Uber Eats a marketplace facilitator in California?

California's delivery-network rule is the key nuance: a delivery network company is not automatically a marketplace facilitator unless it elects that treatment. For Uber Eats orders, rely on the platform's California tax statement for the specific transaction and keep proof that the platform collected tax before excluding the order from seller-side collection.

Do marketplace sales count toward my California nexus threshold?

Yes for California threshold testing. Regulation 1684.5 says marketplace sellers include both their own direct California sales and sales facilitated through marketplace facilitators when determining whether total combined California sales exceed the $500,000 threshold, even though the facilitator is responsible for tax collection on covered facilitated sales.

Does Shopify qualify as a marketplace facilitator?

A standard Shopify store is your own direct checkout, not a California marketplace facilitator relationship: you are the seller of record and must register, collect, and file when your California sales create nexus. If a Shopify service separately acts as seller of record or marketplace facilitator, keep its California tax documentation before treating those orders as facilitated.

California Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

Use this California marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $500,000 threshold.

California's marketplace facilitator law

California has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to California buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

California marketplace facilitator facts under the CDTFA rules

California's Marketplace Facilitator Act applies to marketplace sales of tangible merchandise delivered to California. CDTFA defines a marketplace as a physical or electronic place where marketplace sellers offer tangible merchandise, and a marketplace facilitator is generally the marketplace operator when the statutory requirements are met. Last verified: 2026-06-16.

The practical threshold is $500,000 in total combined California sales. Regulation 1684.5 says a marketplace facilitator counts its own California sales, related-person sales, and facilitated marketplace sales toward that threshold. A marketplace seller also counts both direct California sales and sales facilitated through marketplace facilitators when deciding whether it has crossed the California threshold.

For facilitated retail sales on or after October 1, 2019, a registered or required-to-register marketplace facilitator is the retailer responsible for sales or use tax collection, unless a statutory relief rule applies.
A registered marketplace seller still reports total California sales, including facilitated sales, and may claim an “other” deduction for sales where the marketplace facilitator is responsible for collecting, reporting, and paying the tax.
Keep platform reports or other documentation showing that the marketplace facilitator collected California tax. CDTFA says sellers should keep records proving the facilitator, not the seller, was responsible.
Delivery network companies are a separate California category. CDTFA says a delivery network company is not automatically a marketplace facilitator unless it elects that treatment, so DoorDash or Uber Eats treatment should be checked against the platform's California tax documentation before a seller assumes the platform handled the tax.

Sources: CDTFA Marketplace Facilitator Act guide, California Regulation 1684.5, and Revenue and Taxation Code section 6041, date_retrieved: 2026-06-16.

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on California's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check California specifically before assuming.

Marketplace-specific gotchas in California

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

California nexus note

California sales tax nexus and economic nexus threshold: CDTFA guidance says remote retailers must register and collect California use tax when total combined sales of tangible personal property for delivery into California exceed $500,000 during the preceding or current calendar year. California uses a sales-only threshold — no transaction-count test. AB 147 replaced the earlier $100,000/200-transaction Wayfair threshold with the current $500,000 standard, and related-person sales count toward the threshold. CDTFA marketplace guidance says sellers include both direct California sales and marketplace-facilitated sales when testing the $500,000 threshold, but sellers whose California sales are entirely facilitated by registered marketplace facilitators may not need separate registration for those marketplace transactions. Direct-to-consumer sales outside a marketplace remain the seller's own collection responsibility once California nexus is met.

What to do next

Read the full California overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Compare related state rules

California vs Virginia sales tax nexus
check two marketplace-facilitator states side by side before separating marketplace and direct-store sales.

Digital product cross-checks

If the same seller also offers downloads, prerecorded courses, software access, or digital add-ons, check the buyer-state digital-products guide before treating those receipts like shipped goods:

Marketplace Facilitator sales tax in other states

Compare California's marketplace facilitator rules with nearby and similar states' marketplace facilitator sales tax guides:

Frequently asked questions

Which marketplaces collect California sales tax?: In California, a registered or required-to-register marketplace facilitator is treated as the retailer for facilitated retail sales of tangible merchandise on and after October 1, 2019. Large marketplaces such as Amazon, Etsy, eBay, and Walmart Marketplace generally document California tax collection in seller reports; keep that documentation and continue to review direct California sales separately.
Is Etsy a marketplace facilitator in California?: For California orders where Etsy documents that it collected California sales or use tax as the marketplace facilitator, the Etsy seller does not collect that tax again. The seller should keep Etsy's tax-collection reports and still count both direct California sales and marketplace-facilitated California sales when testing the $500,000 California threshold.
Is eBay a marketplace facilitator in California?: For California orders where eBay documents facilitator tax collection, eBay is the retailer responsible for collecting and remitting the tax on that facilitated sale. California sellers should keep eBay reports and continue collecting on their own website or wholesale California sales once those direct channels create a registration duty.
Is DoorDash a marketplace facilitator in California?: Do not assume it automatically. CDTFA treats a delivery network company as a separate category and says it is not a marketplace facilitator unless it elects to be deemed one. If DoorDash documents California tax collection for an order, keep that report; otherwise review the merchant's own California registration and collection duties.
Is Uber Eats a marketplace facilitator in California?: California's delivery-network rule is the key nuance: a delivery network company is not automatically a marketplace facilitator unless it elects that treatment. For Uber Eats orders, rely on the platform's California tax statement for the specific transaction and keep proof that the platform collected tax before excluding the order from seller-side collection.
Do marketplace sales count toward my California nexus threshold?: Yes for California threshold testing. Regulation 1684.5 says marketplace sellers include both their own direct California sales and sales facilitated through marketplace facilitators when determining whether total combined California sales exceed the $500,000 threshold, even though the facilitator is responsible for tax collection on covered facilitated sales.
Does Shopify qualify as a marketplace facilitator?: A standard Shopify store is your own direct checkout, not a California marketplace facilitator relationship: you are the seller of record and must register, collect, and file when your California sales create nexus. If a Shopify service separately acts as seller of record or marketplace facilitator, keep its California tax documentation before treating those orders as facilitated.

Sources

date_retrieved: 2026-05-21

See how we verify threshold data and source dates in our Methodology & Sources.