What are New York's marketplace provider sales tax requirements?

Effective June 1, 2019, a marketplace provider (Tax Law §1101(e)) must register and collect New York sales tax on the tangible personal property it facilitates for delivery into the state. A provider with no physical presence must register once, in the immediately preceding four sales tax quarters, its cumulative gross receipts from sales it made or facilitated of tangible personal property delivered in New York exceeded $500,000 AND it made or facilitated more than 100 such sales.

When did New York's marketplace facilitator law take effect?

June 1, 2019, when the marketplace provider collection requirement began (2019 New York budget legislation, codified in Tax Law §1101(e) and §1132). The same legislation raised the no-physical-presence dollar threshold from $300,000 to $500,000.

Do marketplace sales count toward my New York nexus threshold?

New York's marketplace test is applied to the provider, not you, on facilitated sales. But if you make direct New York sales, review the state's no-physical-presence registration guidance: a remote vendor's own $500,000 / 100-sale four-quarter test governs whether your direct channels create a registration duty, and selling only through certifying providers generally removes the requirement to register.

What sales tax rate do marketplace facilitators collect in New York?

New York's 4% state rate plus the applicable local (county/city) rate, sourced to the delivery address — combined rates reach 8.875% in New York City. The provider collects on the entire receipt the customer pays for the facilitated sale.

Is Etsy a marketplace facilitator in New York?

Yes — Etsy exceeds New York's $500,000 / 100-sale marketplace provider threshold and collects New York state and local sales tax on facilitated orders delivered into the state. Etsy sellers don't collect on those Etsy transactions, but direct (off-Etsy) New York sales remain the seller's responsibility.

Is eBay a marketplace facilitator in New York?

Yes — eBay is a registered New York marketplace provider and collects, files, and remits New York sales tax on its facilitated transactions. Keep eBay's collection documentation (or its published agreement) and continue collecting on your own website or wholesale New York sales once those direct channels create a registration duty.

Is DoorDash a marketplace facilitator in New York?

For orders where DoorDash meets New York's marketplace provider definition, it collects and remits New York state and local sales tax on the taxable prepared food and related charges it facilitates. Rely on the platform's New York tax statement or its Form ST-150 / published agreement for a given order; where DoorDash certifies collection, the restaurant does not collect that tax again, but keep the documentation.

Is Uber Eats a marketplace facilitator in New York?

Uber Eats acts as a New York marketplace provider for the orders it processes when it meets the provider definition, collecting and remitting the applicable New York state and local sales tax on the taxable food and delivery charges it bills. Keep the platform's New York tax documentation (Form ST-150 or its published agreement) before excluding an order from restaurant-side collection.

Does Shopify qualify as a marketplace facilitator?

A standard Shopify store is your own direct checkout, not a New York marketplace provider relationship — you're the seller of record and must hold a Certificate of Authority and collect once your New York sales create nexus. Shopify Markets Pro can act as a marketplace facilitator; keep its New York tax documentation (Form ST-150 or its published agreement) before treating those orders as facilitated.

New York 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 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.).

New York marketplace provider rules use a rolling four-quarter test and a Certificate of Collection

New York’s marketplace provider law took effect June 1, 2019. A marketplace provider (Tax Law §1101(e)) is a person who facilitates sales for a marketplace seller by both providing the forum — a website, catalog, shop, store, or booth — and collecting the receipts the customer pays. Once required to register, the provider collects and remits New York’s 4% state rate plus local tax (up to 8.875% in New York City) on every facilitated sale of tangible personal property delivered into the state. Last verified: 2026-07-18.

Two mechanics make New York different from most marketplace states. First, the economic-nexus test for a provider with no physical presence uses a rolling four-sales-tax-quarter lookback, not a calendar year: it must register when, in the immediately preceding four sales tax quarters, its cumulative gross receipts from sales it made or facilitated of tangible personal property delivered in New York exceeded $500,000 and it made or facilitated more than 100 sales of such property. Both prongs must be met (AND logic), and the $500,000 figure reflects the 2019 increase from the original $300,000 threshold.

Second, New York documents seller relief with a specific form. A marketplace seller is relieved of collecting and remitting tax on facilitated New York sales when it receives Form ST-150, Marketplace Provider Certificate of Collection from the provider — or when the provider’s publicly available agreement states it will collect the tax. Keep that certificate or agreement on file as proof.

New York’s marketplace rules cover sales of tangible personal property delivered in the state; the provider collects on the entire receipt the customer pays, with local tax sourced to the delivery address.
Relief from collection does not end your own registration duty: if you make direct New York sales (your own checkout, wholesale, in-state fulfillment) you must still hold a Certificate of Authority and file periodic sales tax returns for those channels.
A seller whose only New York sales run through providers that certify collection is generally not required to register — but confirm against the state’s no-physical-presence registration guidance before dropping a filing obligation.

Sources: NYS Department of Taxation and Finance — Sales tax requirements for marketplace providers, TSB-M-19(2.1)S, Sales Tax Collection Requirement for Marketplace Providers, and Registration requirement for businesses with no physical presence in New York State, date_retrieved: 2026-07-18.

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.

Marketplace Facilitator sales tax in other states

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

Frequently asked questions

What are New York's marketplace provider sales tax requirements?: Effective June 1, 2019, a marketplace provider (Tax Law §1101(e)) must register and collect New York sales tax on the tangible personal property it facilitates for delivery into the state. A provider with no physical presence must register once, in the immediately preceding four sales tax quarters, its cumulative gross receipts from sales it made or facilitated of tangible personal property delivered in New York exceeded $500,000 AND it made or facilitated more than 100 such sales.
What is the New York marketplace facilitator threshold?: More than $500,000 in gross receipts from sales of tangible personal property delivered in New York AND more than 100 such sales, measured over the immediately preceding four sales tax quarters (a rolling lookback, not a calendar year). Both prongs must be met. The $500,000 figure reflects the 2019 increase from the original $300,000 threshold.
When did New York's marketplace facilitator law take effect?: June 1, 2019, when the marketplace provider collection requirement began (2019 New York budget legislation, codified in Tax Law §1101(e) and §1132). The same legislation raised the no-physical-presence dollar threshold from $300,000 to $500,000.
How does a New York marketplace seller prove the provider is collecting?: A marketplace seller is relieved of collecting and remitting tax on facilitated New York sales when it receives Form ST-150, Marketplace Provider Certificate of Collection, from the provider — or when the provider's publicly available agreement states it will collect the tax. Keep that certificate or agreement on file. You still need a Certificate of Authority and must file returns for your own direct New York sales.
Do marketplace sales count toward my New York nexus threshold?: New York's marketplace test is applied to the provider, not you, on facilitated sales. But if you make direct New York sales, review the state's no-physical-presence registration guidance: a remote vendor's own $500,000 / 100-sale four-quarter test governs whether your direct channels create a registration duty, and selling only through certifying providers generally removes the requirement to register.
What sales tax rate do marketplace facilitators collect in New York?: New York's 4% state rate plus the applicable local (county/city) rate, sourced to the delivery address — combined rates reach 8.875% in New York City. The provider collects on the entire receipt the customer pays for the facilitated sale.
Is Etsy a marketplace facilitator in New York?: Yes — Etsy exceeds New York's $500,000 / 100-sale marketplace provider threshold and collects New York state and local sales tax on facilitated orders delivered into the state. Etsy sellers don't collect on those Etsy transactions, but direct (off-Etsy) New York sales remain the seller's responsibility.
Is eBay a marketplace facilitator in New York?: Yes — eBay is a registered New York marketplace provider and collects, files, and remits New York sales tax on its facilitated transactions. Keep eBay's collection documentation (or its published agreement) and continue collecting on your own website or wholesale New York sales once those direct channels create a registration duty.
Is DoorDash a marketplace facilitator in New York?: For orders where DoorDash meets New York's marketplace provider definition, it collects and remits New York state and local sales tax on the taxable prepared food and related charges it facilitates. Rely on the platform's New York tax statement or its Form ST-150 / published agreement for a given order; where DoorDash certifies collection, the restaurant does not collect that tax again, but keep the documentation.
Is Uber Eats a marketplace facilitator in New York?: Uber Eats acts as a New York marketplace provider for the orders it processes when it meets the provider definition, collecting and remitting the applicable New York state and local sales tax on the taxable food and delivery charges it bills. Keep the platform's New York tax documentation (Form ST-150 or its published agreement) before excluding an order from restaurant-side collection.
Does Shopify qualify as a marketplace facilitator?: A standard Shopify store is your own direct checkout, not a New York marketplace provider relationship — you're the seller of record and must hold a Certificate of Authority and collect once your New York sales create nexus. Shopify Markets Pro can act as a marketplace facilitator; keep its New York tax documentation (Form ST-150 or its published agreement) before treating those orders as facilitated.

Sources

date_retrieved: 2026-06-08