Marketplace Facilitator Rules
Where marketplaces collect sales tax on behalf of sellers — and what sellers still need to do
Marketplace tax collection does not eliminate all seller obligations
Marketplace facilitator laws mean that in many jurisdictions, Amazon, Etsy, eBay, Shopify, and Walmart are required to collect and remit sales tax on your behalf. However, sellers may STILL need to register in these jurisdictions, and may have income tax, reporting, or other obligations that marketplace tax collection does not cover. Do not assume that marketplace collection fully satisfies your compliance requirements.
Educational Disclaimer
The information on this page is provided for general educational purposes only. It does not constitute tax, legal, or accounting advice. Marketplace facilitator laws change frequently and vary by jurisdiction. Whether a marketplace is required to collect tax on your behalf depends on your specific platform, the type of goods or services sold, and the jurisdiction.
Even in jurisdictions with marketplace facilitator laws, you may still have registration, reporting, income tax, or other obligations. Always consult a qualified tax professional before concluding that marketplace tax collection satisfies your compliance requirements. Do not rely on this data for compliance purposes.