Marketplace Facilitator Sales Tax 2026 Calculator
Marketplace facilitator sales tax laws require platforms like Amazon, Etsy, eBay, and Walmart Marketplace to collect and remit sales tax on behalf of third-party sellers. All 45 sales-tax states had marketplace facilitator laws by 2022. Shopify is NOT a marketplace facilitator — sellers on Shopify collect tax themselves.
| Platform type | — |
| State | — |
| State economic nexus threshold | — |
| Marketplace sales (annualized) | — |
| Direct sales (annual) | — |
| Combined annual into state | — |
| Direct alone crosses nexus? | — |
Marketplace facilitator sales tax laws require platforms like Amazon, Etsy, eBay, and Walmart Marketplace to collect and remit sales tax on behalf of third-party sellers. All 45 sales-tax states had marketplace facilitator laws by 2022. Shopify is NOT a marketplace facilitator — sellers on Shopify collect tax themselves.
Which Platforms Are Marketplace Facilitators
Marketplace facilitators (collect for you): Amazon (FBA and FBM), Etsy, eBay, Walmart Marketplace, Target Plus, Poshmark, Mercari, Reverb, StockX, Wayfair (3P), Houzz. These platforms collect the destination sales tax at checkout and remit it to the state. Your 1099-K from the platform will show gross sales including tax collected — the tax portion is not your revenue.
NOT marketplace facilitators (you collect): Shopify, WooCommerce, BigCommerce, Squarespace, Wix, Square Online, your own custom site. These are e-commerce platforms, not marketplaces — you are the merchant of record, and you must register, collect, and remit sales tax yourself in every state where you have nexus.
What You Still Owe Even on Marketplaces
Even when Amazon or Etsy collects the tax, you may still need to: (1) Register for a sales tax permit in your home state and any state where you have inventory (Amazon FBA warehouses create physical-presence nexus in many states). (2) File zero-tax returns some states (Washington, Pennsylvania, others) require sellers to file monthly returns even if the marketplace remitted all tax. (3) Track marketplace sales for income tax — 1099-K reports gross sales, you back out the tax collected for your books. (4) Pay tax on direct sales made through your own Shopify or website — marketplace coverage does not extend to your owned channels.
Hybrid Sellers — Marketplace + Direct Store
If you sell on Amazon AND have your own Shopify store, your nexus calculation gets tricky. Most states (Texas, Florida, Pennsylvania, others) exclude marketplace-facilitated sales from your nexus threshold — only your direct Shopify sales count toward the $100K / 200 tx test. A few states (California, New York) include marketplace sales in your nexus count even though the marketplace collects. So a $200K Amazon seller with $10K of Shopify sales has nexus in CA (combined $210K crosses $500K-no-wait, $210K under $500K) but a $400K Amazon + $50K Shopify seller is over the $500K CA threshold. Always check the destination DOR rule.
Common Marketplace Facilitator Mistakes
(1) Skipping home-state registration — even pure-marketplace sellers need a home-state permit if they have inventory or office there. (2) Not filing zero returns — Washington and Pennsylvania penalize sellers who fail to file even when marketplace remitted 100% of tax. (3) Treating marketplace gross as net — your books should record gross sales minus tax collected by marketplace as your net revenue. (4) Forgetting Shopify nexus — if your direct Shopify sales cross any state's threshold, you must register and collect on Shopify, even if your Amazon volume is much bigger. Use Shopify Tax, TaxJar, or Avalara to automate.
Last updated May 2026. Sources: Streamlined Sales Tax Governing Board, individual state Department of Revenue marketplace facilitator statutes, Amazon Seller Central tax documentation, Etsy Seller Handbook.