Which marketplaces collect New Jersey sales tax?

Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect New Jersey sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.

Is Etsy a marketplace facilitator in New Jersey?

Yes — Etsy meets the marketplace facilitator definition in New Jersey and collects New Jersey sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.

Is eBay a marketplace facilitator in New Jersey?

Yes — eBay is a marketplace facilitator in New Jersey and collects, files, and remits New Jersey sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.

Is DoorDash a marketplace facilitator in New Jersey?

Yes — DoorDash collects New Jersey sales tax on delivery orders it facilitates and remits to the New Jersey DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in New Jersey?

Yes — Uber Eats acts as a marketplace facilitator in New Jersey for the orders it processes, collecting and remitting the applicable New Jersey sales tax on the food and delivery charges it bills.

Do marketplace sales count toward my New Jersey nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But New Jersey may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

New Jersey Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-06-08

Use this New Jersey 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 $100,000 or 200 transactions threshold.

New Jersey's marketplace facilitator law

New Jersey 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 New Jersey 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.).

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 New Jersey's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check New Jersey specifically before assuming.

Marketplace-specific gotchas in New Jersey

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.

New Jersey nexus note

New Jersey sales tax nexus and economic nexus threshold: since November 1, 2018, remote sellers must register, collect, and remit New Jersey Sales Tax when current- or prior-calendar-year gross revenue from sales of tangible personal property, specified digital products, or taxable services delivered into New Jersey exceeds $100,000 OR those sales reach 200 or more separate transactions. New Jersey includes nontaxable retail sales of tangible personal property and specified digital products in the $100,000 gross-revenue test, but remote sellers making only resale sales or only nontaxable retail sales are not required to register on that basis. Marketplace facilitators collect New Jersey Sales Tax on marketplace transactions regardless of whether the marketplace seller is above or below the threshold; an over-threshold marketplace-only seller may register and request non-reporting status. New Jersey Division of Taxation source data last retrieved 2026-06-08.

What to do next

Read the full New Jersey 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.

Frequently asked questions

Which marketplaces collect New Jersey sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect New Jersey sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in New Jersey?: Yes — Etsy meets the marketplace facilitator definition in New Jersey and collects New Jersey sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.
Is eBay a marketplace facilitator in New Jersey?: Yes — eBay is a marketplace facilitator in New Jersey and collects, files, and remits New Jersey sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.
Is DoorDash a marketplace facilitator in New Jersey?: Yes — DoorDash collects New Jersey sales tax on delivery orders it facilitates and remits to the New Jersey DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in New Jersey?: Yes — Uber Eats acts as a marketplace facilitator in New Jersey for the orders it processes, collecting and remitting the applicable New Jersey sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my New Jersey nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But New Jersey may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-06-08