Many states have enacted Marketplace Facilitator/Provider laws that require the Marketplace Facilitator/Provider to collect and remit sales tax on sales facilitated on behalf of Marketplace Sellers if they exceed certain thresholds. Review the chart below to determine a state's registration and reporting requirements for a Marketplace Facilitator/Provider.
Are you a Marketplace Facilitator/Provider? A Marketplace Facilitator/Provider is generally a business or person who owns, operates or otherwise controls a physical or electronic marketplace and facilitates the sale of a third-party Seller’s products. The Marketplace Facilitator/Provider either directly or indirectly through contracts, agreements, or other arrangements with third parties, collects the payment from the purchaser and transmits all or part of the payment to the Seller.
States may define a Marketplace Facilitator/Provider more narrowly or more broadly than the general definition above. It is important to review a state’s laws and other published guidance for specific state requirements.
A Marketplace Facilitator/Provider may also be a “remote seller.” A Remote Seller is generally a seller that does not have a physical presence in a state but who sells products or services for delivery into that state.
If the Marketplace Facilitator/Provider has a physical presence in a state, it is not a Remote Seller and is generally required to register in that state regardless of the amount of sales.
If you are Marketplace Seller making sales through a Marketplace Facilitator/Provider, you may also be required to register and file returns for sales and use tax purposes in that state. See the Marketplace Seller state Guidance for more information.
IMPORTANT NOTE: This is general guidance and is not legal advice. Nothing in this chart overrides an individual state’s laws. For specific state guidance, contact that state. If you have questions related to this chart, please
This chart provides you a summary of Marketplace Facilitator/Provider Registration and Reporting Requirements in the 24 Streamlined member states and some nonmember states. For specific questions concerning your requirements in a state, contact that state.
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|State Marketplace Facilitator Information|
Marketplace Facilitator Compliance
Is the Marketplace Facilitator required
|Marketplace Facilitator Threshold||Is a Marketplace Facilitator required to identify sales made on behalf of marketplace sellers separately from its own direct sales on its return?||Does your state allow or require the Marketplace Facilitator file a separate return for any third-party sales it facilitates?||Is the Marketplace Facilitator required to provide certification that it will collect and remit tax on behalf of the marketplace seller?|
|7/1/2019||Yes||Aggregate sales exceeding 200 transactions or $100,000||No||Allow||No|
|4/1/2020||Total value of the sales price of its taxable retail sales sourced to Georgia, combined across all its marketplace sellers and the marketplace facilitator itself, equals or exceeds $100,000 in the previous or current calendar year.||Yes||Yes||Require||No|
|7/1/2019||Yes||$100,000 gross revenue or 200 or more separate transactions in the current or preceding calendar year|
No, but if the Department requests it, a marketplace facilitator must provide such information to the Department.
For county innkeeper's, or food and beverage taxes, the marketplace facilitator's report must include the name of each business and the money collected by a marketplace facilitator acting on behalf of each business.
Such reporting must be requested manually using the Department's form BT-1.
Sellers may request that a marketplace facilitator provide a ST-105 exemption certificate indicating facilitated sales.
|1/1/2019||Yes||A marketplace facilitator that makes or facilitates Iowa sales on its own behalf or for one or more marketplace sellers equal to or exceeding $100,000 for an immediately preceding calendar year or a current calendar year.||No||Allow||No|
|KDOR is analyzing current Kansas statutes and will update in the future.|
|7/1/2019||Yes||Greater than $100,000 in gross sales or 200 or more sales transactions into KY in the previous or current calendar year.|
The marketplace seller is required to file a separate return for its facilitated sales.
Facilitators are not required to collect and remit tax for use tax imposed on telecommunications services or if the facilitator facilitates a sale of hotel rooms/ accommodations if the third-party selling the rooms/accommodations is itself registered for sales or use tax.
|Gross receipts exceeding $100,000 in the previous calendar year or 200 or more separate transactions in the previous calendar year.||No||Neither||No|
|10/1/2018||Yes, presuming the marketplace facilitator exceeds the small seller exception, and there is no agreement between the parties that the marketplace seller registered to collect MN sales tax collects the sales tax.||More than $100,000 in retail sales or 200 retail transactions||No||Allow||No|
|4/1/2019||Yes||Exceeds $100,000 in Nebraska retail sales or 200 or more separate transactions in prior or current calendar year provided the facilitator is not otherwise engaged in business in Nebraska.||No|
Nebraska does require the marketplace facilitator to file sales for any third-party sales it facilitates but does not require the marketplace facilitator to file a separate return to report the third-party sales it facilitates.
A marketplace facilitator is not required to collect and remit sales and use tax if: 1. they have entered into a written agreement whereby the marketplace seller agrees to assume responsibility for the collection and remittance of tax on sales made through the marketplace facilitator; and 2. the marketplace seller is registered with the Department of Revenue to collect sales and use taxes on retail sales made by the marketplace seller.
|$100,000 in sales or 200 transactions|
The Nevada sales tax return does not have a separate line item to identify sales made on behalf of marketplace sellers.
We will set up subaccounts with a location code under the Marketplace Facilitator to allow for a separate return to be filed.
A marketplace facilitator is required to collect and remit sales and use tax on retail sales made or facilitated by the marketplace facilitator on its own behalf or for one or more marketplace sellers to customers in this State exceed $100,000 or the marketplace facilitator makes or facilitates 200 or more separate retail sales transactions on his or her own behalf or for one or more marketplace sellers to customers in this State pursuant to AB 445 section 5. An exception to this is if the marketplace facilitator and marketplace seller enter into a written agreement whereby the marketplace seller assumes responsibility for the collection and remittance of sales and use tax for retail sales made by the marketplace seller through the marketplace facilitator and the marketplace seller has obtained a seller’s permit from the Department. At such time, the marketplace facilitator will provide the Department a copy of the agreement.
|10/1/2018||A marketplace facilitator is required to collect and remit Sales Tax on sales made through any marketplace owned, operated, or controlled by a marketplace facilitator, even if the marketplace seller is registered with New Jersey for the collection and remittance of Sales Tax. However, a marketplace facilitator and marketplace seller are permitted to enter into an agreement with each other regarding the collection and remittance of Sales Tax.|
A marketplace facilitator is required to collect and remit sales tax on sales made through the marketplace facilitator, even if the marketplace seller is registered with New Jersey for the collection and remittance of sales tax. However, a marketplace facilitator and marketplace seller are permitted to enter into an agreement with each other regarding the collection and remittance of sales tax.
The marketplace facilitator is requested to file a separate return to report sales facilitated for marketplace sellers.
The marketplace facilitator is requested to file a separate return to report sales facilitated for marketplace sellers.
|2/1/2020||Yes||Exceeds $100,000 in gross sales or 200 or more separate transactions in prior or current calendar year||No||Allow||No|
|10/1/2019||Yes||$100,000 in sales in the current or prior year||No|
North Dakota will allow the facilitator to file a separate report if the facilitator has a separate North Dakota sales tax account for the facilitated sales.
8/1/2019 (effective date of statute)
9/1/2019 (earliest possible date to register & begin collecting)
|Yes||Gross sales greater than $100,000 or 200 transactions in the current calendar year or previous calendar year.|
Ohio requests marketplace facilitator have two seller's use accounts: one for the remittance of tax the facilitator makes directly; and a second account, which should include a marketplace facilitator indicator, for remittances of tax on sales collected on behalf of the marketplace sellers.
OK Streamlined Sales Tax
|7/1/2018||For sales made through the marketplace facilitator's forum by or on behalf of a marketplace seller, the marketplace facilitator is required to elect to collect and remit state and local sales/use tax or meet the notice and reporting requirements outlined in 68 O.S. §§ 1393 through 1395.||$10,000 during the immediately preceding twelve-calendar-month period||No||Allow||No certification in addition to the marketplace facilitator’s election to collect and remit Oklahoma sales/use tax on behalf of marketplace sellers is required to be made or submitted to the taxing authority.|
Marketplace Facilitator Laws
|7/1/2019||Yes||$100,000 in gross sales or 200 sales in the immediately preceding calendar year||No||Allow|
Not required but preferred.
|3/1/2019||Yes||Combined marketplace facilitated sales into South Dakota exceed $100,000 in gross sales; OR 200 or more separate transactions in prior or current calendar year.||No||Allow||Marketplace providers must provide notice to marketplace sellers that South Dakota sales tax is being reported and remitted on all marketplace sales. The notice must include the date the marketplace began complying with South Dakota law. The notice should be conspicuously posted on the marketplace website and provided directly to each marketplace seller.|
Yes. Two situations in which the facilitator does not collect and remit tax on behalf of all its marketplace sellers. 1) Facilitator receives authorization from commissioner to not collect and remit tax because all its marketplace sellers are collecting and remitting Tennessee sales tax on the sales, and 2) Facilitator and seller (registered for Tennessee sales and use tax with annual gross sales in excess of $1,000,000,000) contractually agree seller will collect and remit the tax and the commissioner is notified.
More than $100,000 in retail sales in the previous 12 months
|10/1/2019||Yes||Sales that exceed $100,000 or 200 or more separate transactions in the previous calendar year or the current calendar quarter||No||Allow||No|
|6/1/2019||Yes||At least $100,000 in sales or at least 200 transactions in previous 12 months||No||Allow||Yes|
(Collection of sales taxes required)
1/1/2018 (Election for voluntary collection of tax or use tax notice reporting)
See link to marketplace webpage for information on B&O tax
|Yes. For specific exclusion see RCW 82.08.010(15)(b)|
Effective 1/1/2020, $100,000 in cumulative gross receipts, including gross retail sales, wholesale sales and other gross income including both facilitated sales and its own sales.
Prior to 1/1/2020, $100,000 in gross retail sales, including both facilitated sales and its own sales.
See link to marketplace webpage on nexus for B&O tax.
A marketplace facilitator may generally file separate returns or report all retail sales on one return and take a retailing B&O tax deduction for the sales made on behalf of marketplace sellers. The deduction identifies sales made on behalf of marketplace sellers.
A marketplace facilitator may generally file separate returns or report all retail sales on one return.
A marketplace facilitator is not required to provide certification to DOR. However, a marketplace seller may need to obtain documentation that the facilitator is registered and collecting sales and use tax.
|7/1/2019||Yes||$100,000 in sales or 200 transactions in preceding calendar year||No||Allow||No|
|1/1/2020||Yes||If the marketplace provider is a remote seller, more than $100,000 in gross sales in the previous or current year. Effective 2/20/2021, the threshold of 200 or more transactions was removed.||No||Allow, if reporting agreement executed with WI DOR.||Yes|
Marketplace provider is required to notify the marketplace seller that it is collecting and remitting tax.
|7/1/2019||Yes||$100,000 in gross sales in Wyoming or 200 individual transactions for delivery into Wyoming during the current or previous calendar year.||No||Allow||No|