How does Amazon FBA sales tax work in New York in 2026?

For 2026, Amazon collects and remits New York sales tax on your FBA and MFN orders as a marketplace facilitator. You are still responsible for any direct-to-consumer or Shopify sales into New York once those off-Amazon sales cross $500,000 in gross sales OR 100 transactions, and you may need New York registration if FBA inventory is stored in-state.

Does Amazon FBA inventory in New York create physical nexus?

Yes — Amazon storing your FBA inventory in a New York fulfillment center generally creates physical nexus regardless of sales volume. Pull your Amazon Inventory Event Detail report and look for NY fulfillment-center activity; if present, New York typically expects registration even when Amazon already collects sales tax on the facilitated orders.

Does Amazon collect New York sales tax on my FBA orders?

Yes — Amazon is a marketplace facilitator in New York and collects and remits New York sales tax on your FBA and MFN sales automatically.

Do I still need to register in New York as an FBA seller?

If Amazon stores your FBA inventory in New York, you may have physical nexus and need to register for informational filing. Check your Amazon inventory reports for NY distribution.

What about direct-to-consumer sales outside Amazon?

Those are your responsibility. If your Shopify store or website sells into New York above $500,000 in gross sales OR 100 transactions, you register independently.

New York Amazon FBA Sales Tax Guide — 2026

Updated 2026-06-08

If your Amazon business sells $500,000 or 100 transactions into New York in a calendar year, you have economic nexus and must register, collect, and remit New York sales tax.

Amazon FBA and sales tax in New York

Amazon is a marketplace facilitator in New York, which means Amazon calculates, collects, and remits sales tax on your FBA and MFN sales to New York buyers. You don't collect tax on those transactions yourself.

However, if Amazon stores your FBA inventory in a New York warehouse, you may have physical nexus — independent of the economic threshold. Some states will ask you to register anyway for information reporting.

When you still need to file in New York

You sell direct-to-consumer from your own store outside Amazon (Shopify, your website) into New York.
You have inventory stored in a New York FBA center (check your Amazon Seller Central inventory reports by state).
You sell wholesale, dropship, or run retail trade shows in New York.
State requires an information return even for marketplace-only sales (rules vary).

Common Amazon-seller mistakes in New York

Assuming marketplace facilitator status covers everything — if Amazon stored your inventory in New York, some states still want a registration on file.
Double-collecting when you sell the same SKU via Amazon AND your own Shopify store. Amazon collects; Shopify collects. Both remit. The buyer pays tax twice. Audit your setup.
Reporting marketplace-facilitated sales on your New York sales tax return as taxable when they should be reported as marketplace-facilitated (non-taxable for you). State form boxes vary.

New York nexus note

New York sales tax nexus and economic nexus threshold: a business with no New York physical presence is presumed to be a vendor when, in the immediately preceding four sales tax quarters, its gross receipts from tangible personal property delivered into New York exceed $500,000 AND it made more than 100 such sales into New York. Unlike most states, New York uses AND logic -- both thresholds must be met. Gross receipts include taxable and exempt tangible-personal-property sales without expense deductions, and sales transactions include invoices, sales slips, contracts, or other sale memoranda, including sales for resale. New York says marketplace sales should be included in the threshold calculation; after crossing, a remote seller files for registration within 30 days and begins collection 20 days later. Marketplace providers collect New York State and local sales tax on facilitated taxable tangible-personal-property sales delivered to New York, and marketplace sellers remain responsible for non-facilitated sales and taxable transactions outside the marketplace-provider rule. New York Tax Department source data last retrieved 2026-06-08.

What to do next

Read the full New York 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

How does Amazon FBA sales tax work in New York in 2026?: For 2026, Amazon collects and remits New York sales tax on your FBA and MFN orders as a marketplace facilitator. You are still responsible for any direct-to-consumer or Shopify sales into New York once those off-Amazon sales cross $500,000 in gross sales OR 100 transactions, and you may need New York registration if FBA inventory is stored in-state.
Does Amazon FBA inventory in New York create physical nexus?: Yes — Amazon storing your FBA inventory in a New York fulfillment center generally creates physical nexus regardless of sales volume. Pull your Amazon Inventory Event Detail report and look for NY fulfillment-center activity; if present, New York typically expects registration even when Amazon already collects sales tax on the facilitated orders.
Does Amazon collect New York sales tax on my FBA orders?: Yes — Amazon is a marketplace facilitator in New York and collects and remits New York sales tax on your FBA and MFN sales automatically.
Do I still need to register in New York as an FBA seller?: If Amazon stores your FBA inventory in New York, you may have physical nexus and need to register for informational filing. Check your Amazon inventory reports for NY distribution.
What about direct-to-consumer sales outside Amazon?: Those are your responsibility. If your Shopify store or website sells into New York above $500,000 in gross sales OR 100 transactions, you register independently.

Sources

date_retrieved: 2026-06-08