Marketplace facilitator laws by state
Whether Amazon, Etsy, eBay and Walmart collect sales tax for you in each state — and whether you still need your own registration.
AL✓AK—AZ✓AR✓CA✓CO✓CT✓DE—DC✓FL✓GA✓HI✓ID✓IL✓IN✓IA✓KS✓KY✓LA✓ME✓MD✓MA✓MI✓MN✓MS✓MO✓MT—NE✓NV✓NH—NJ✓NM✓NY✓NC✓ND✓OH✓OK✓OR—PA✓RI✓SC✓SD✓TN✓TX✓UT✓VT✓VA✓WA✓WV✓WI✓WY✓
Has a lawNo law / no tax
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- Alabama
- Alaska
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- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
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TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.