Which marketplaces collect New York sales tax?

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

Is Etsy a marketplace facilitator in New York?

Yes — Etsy meets the marketplace facilitator definition in New York and collects New York 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 York?

Yes — eBay is a marketplace facilitator in New York and collects, files, and remits New York 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 York?

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

Is Uber Eats a marketplace facilitator in New York?

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

Do marketplace sales count toward my New York nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But New York 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 York Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-06-08

Use this New York 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 or 100 transactions threshold.

New York's marketplace facilitator law

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

Marketplace-specific gotchas in New York

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 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

Which marketplaces collect New York sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect New York sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in New York?: Yes — Etsy meets the marketplace facilitator definition in New York and collects New York 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 York?: Yes — eBay is a marketplace facilitator in New York and collects, files, and remits New York 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 York?: Yes — DoorDash collects New York sales tax on delivery orders it facilitates and remits to the New York DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in New York?: Yes — Uber Eats acts as a marketplace facilitator in New York for the orders it processes, collecting and remitting the applicable New York sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my New York nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But New York 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