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Marketplace Facilitator State Registration Requirements

A guide for the requirements laid out by each of the states currently involved with Amazon's Marketplace Facilitator tax collection

The determination of where to register to collect sales tax falls wholly with your business. The below is a guide for the requirements laid out by each of the states currently involved with Amazon's Marketplace Facilitator tax collection. If you have questions regarding your tax liability please reach out directly to the states or contact our sales team to learn more about having a Nexus Study completed.

Amazon keeps a constant update of states that are part of Marketplace Tax collection which can be found here.

State Requirements

Alabama - effective 1/1/2019

  • Alabama is a Home Rule state with locally-administered tax that is not handled on the state-level. You will need to contact all counties and municipalities in which you do business in order to determine if you should register with them to collect their local tax. **TrustFile does not prepare or remit locally-administered tax returns.
  • If you're a remote seller that exceeds $250,000 in retail sales in the previous calendar year - including sales through a marketplace:
    • You are required to register for sales tax collection. You should register for the Alabama Simplified Sellers Use Tax Program (SSUT). Remote sellers can apply for participation in the SSUT program, to begin collecting and remitting Alabama’s simplified sellers use tax, by clicking on the “Obtain a new tax account” link on the My Alabama Taxes website:  https://myalabamataxes.alabama.gov.
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Alabama tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register for a sales/use tax account but should instead apply for an exemption certificate with the State of Alabama. (The in-state seller must have the exemption certificate to purchase items for resale tax exempt.)
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Alaska - effective 4/1/2020

As Alaska has no state sales tax and only local taxes TrustFile does not handle any filing or taxation related to Alaska. 

For information on registration requirements, click here.

Arizona - effective 10/1/2019
  • If you're a remote seller who made more than $200,000 in 2019, $150,000 in 2020 and $100,000 in 2021 and thereafter into Arizona in annual gross retail sales or income from online sales into Arizona - including sales made through a marketplace:
    • You are required to obtain a TPT license. For your sales, you will license and report as a remote seller. For sales you make through a marketplace facilitator, the marketplace facilitator is responsible for those sales and should provide you with an exemption certificate or other proper documentation. You will only have to report the income received through the marketplace facilitator if you also make direct sales into Arizona on your own. In that case, you will deduct sales obtained through the marketplace facilitator using deduction code 804.
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Arizona sales tax. However, you should obtain an exemption certificate, or other proper documentation, indicating the marketplace facilitator will collect and remit the tax on your behalf. Click HERE to download the exemption certificate.
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the tax department.
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register and collect tax on sales not taxed by a marketplace facilitator
Arkansas - effective 7/1/2019
  • If you're a remote seller who made more than $100,000 in aggregate sales or 200 or more transactions into Arkansas in the previous or current calendar year - including sales made through a marketplace:
    • You are required to register and collect Arkansas sales tax on sales not taxed by a marketplace facilitator if you cross the economic nexus threshold
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Arkansas sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You’re likely required to register with the tax department; contact the Arkansas Department of Finance and Administration for more information
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register and collect tax on sales not taxed by a marketplace facilitator
California - effective 10/1/2019
  • If you're a remote seller who made more than $500,000 in total combined sales into California in the previous or current calendar year - including sales made through a marketplace:
    • You are required to register and collect California sales tax on sales not taxed by a marketplace facilitator if you cross the economic nexus threshold
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect California sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You’re likely required to register with the tax department; contact the California Department of Tax and Fee Administration for more information
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register and collect tax on sales not taxed by a marketplace facilitator
Connecticut - effective 12/1/2018
  • If you’re a remote seller and make 200 or more retail sales into Connecticut and have at least $250,000 in gross receipts from sales into Connecticut on an annual basis - including sales made through a marketplace: 
    • You are required to register for sales tax by completing Form REG-1
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax by completing Form REG-1. Select the new box in the sales tax section of Form REG-1 declaring that you make sales only through a marketplace facilitator.2 You will be registered for sales tax on an annual filing frequency
  • If you’re an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax by completing Form REG-1. Select the new box in the sales tax section of Form REG-1 declaring that you make sales only through a marketplace facilitator.3 You will be registered for sales tax on an annual filing frequency
  • If you’re an in-state seller that sells through a marketplace as well as other avenues: 
    • You are required to register for sales tax by completing Form REG-1
District of Columbia - effective 4/1/2019
  • If you're an remote seller who made more than $100,000 in gross sales or 200 or more transactions into the District of Columbia in the prior calendar year or current calendar year (this includes sales made through a marketplace facilitator):
    • You are required to register as a new business online using Form FR-500 and indicate that you're a remote seller when prompted
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register as a new business online using Form FR-500 and indicate that you're a remote seller when prompted
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax collection
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for two sales and use tax accounts and report your remote sales and your marketplace sales separately
Georgia - effective 4/1/2020
  • If you're an remote seller who made more than $100,000 in gross sales or 200 or more transactions into Georgia in the prior calendar year or current calendar year (this does not include sales made through a marketplace facilitator):
    • You are required to collect and remit Georgia sales tax on taxable sales of tangible personal property delivered to a location in Georgia (including both state tax and local tax, with the local tax rate based on the delivery location)
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the GA Revenue department for confirmation
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • Contact the GA Revenue department for confirmation
Hawaii - effective 1/1/2020
  • If you're a remote seller with more than $100,000 in gross sales or more than 200 separate transactions from Hawaii sales — in the current or preceding calendar year:
    • You are required to register for general excise tax (GET) in Hawaii
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf and you surpass the above threshold:
    • You are required to register for general excise tax (GET) in Hawaii
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the tax department
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Idaho - effective 6/1/2019
  • If you're a remote seller with more than $100,000 in cumulative gross receipts from Idaho sales — including marketplace sales — in the current or previous calendar year:
    • You are required to register and collect Idaho sales tax on sales not taxed by a marketplace facilitator
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf and you surpass the above threshold:
    • You are required to register with the tax department
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the tax department
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Illinois - effective 1/1/2020
  • If you're a remote seller with more than $100,000 in cumulative gross receipts or more than 200 separate transactions from Illinois sales — NOT including marketplace sales — in the previous calendar year:
    • You are required to register and collect Illinois sales tax on sales not taxed by a marketplace facilitator
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register with the tax department
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the IL Revenue department for confirmation
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Indiana - effective 7/1/2019
  • If you're a remote seller with more than $100,000 in cumulative gross revenue or at least 200 transactions from Indiana sales — including marketplace sales — in the current or previous calendar year:
    • You are required to register and collect Indiana sales tax 
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You may be required to register with Indiana, it is recommended to contact the Indiana Department of Revenue for more information
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the Department of Revenue
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Iowa - effective 1/1/2019
  • If you're a remote seller and make 200 or more separate transactions into Iowa or have at least $100,000 in gross receipts from sales into Iowa on an annual basis through a marketplace facilitator as well as other avenues:
    • You are required to register for sales tax collection
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to obtain an Iowa sales tax permit or file Iowa sales tax returns
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the IA Department of Revenue for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Kentucky - 7/1/2019
  • If you're a remote seller with more than $100,000 in cumulative gross receipts or at least 200 transactions from Kentucky sales — including marketplace sales — in the current or previous calendar year:
    • You are required to register and collect Indiana sales tax 
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Kentucky sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the Department of Revenue
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Maine - effective 10/1/2019
  • If you're a remote seller with more than $100,000 in gross sales or at least 200 transactions from Maine sales — including marketplace sales — in the current or previous calendar year:
    • You are required to register and collect Maine sales tax 
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Maine sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf
    • Contact the Maine Revenue Services for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Maryland - effective 10/1/2019
  • Please contact the Comptroller of Maryland
Massachusetts - effective 10/1/2019
  • If you're a remote seller with more than $100,000 in gross sales prior to November 1st of the preceding year — including marketplace sales:
    • You are required to register and collect Massachusetts sales tax beginning January 1st. *If those Massachusetts sales exceeded $100,000 after November 1st of that year, the seller or marketplace is required to begin collection and remittance as of the 1st day of the 1st month beginning two months after the month in which the $100,000 threshold was exceeded.
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Massachusetts sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf
    • Contact the Massachusetts Department of Revenue for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Michigan - effective 1/1/2020
  • If you're a remote seller with more than $100,000 in gross sales or at least 200 transactions from Michigan sales — including marketplace sales — in the current or previous calendar year:
    • You are required to register for sales tax collection
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Michigan sales tax as of January 1, 2020
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the MI Department of Revenue for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Minnesota - effective 10/1/2018
  • If you're a remote seller that has sales during a period of 12 consecutive months that total either $100,000 in 10 or more retail sales, or 100 or more retail sales shipped to Minnesota through a marketplace facilitator as well as other avenues:
    • You are required to register for sales tax collection
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Minnesota sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the MN Department of Revenue for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Nebraska - effective 4/1/2019
  • If you're a remote seller who made more than $100,000 in gross sales or 200 or more transactions into Nebraska in the prior calendar year or current calendar year (this includes sales made through a marketplace facilitator):
    • You are required to register for sales tax collection and must file a Nebraska and Local Sales and Use Tax Return, Form 10.
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax collection and must file a Nebraska and Local Sales and Use Tax Return, Form 10.
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax collection.
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection.
Nevada - effective 10/1/2019
  • If you're a remote seller that has sales during the preceding year that total either $100,000 in gross receipts, or 200 or more retail sales shipped to Nevada through a marketplace facilitator as well as other avenues:
    • You are required to register for sales tax collection
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Nevada sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax collection
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
New Jersey - effective 11/1/2018
  • If you’re a remote seller and make 200 or more separate transactions into New Jersey or have at least $100,000 in gross receipts from sales into New Jersey on an annual basis (this includes sales made through a marketplace facilitator): 
    • You are required to register for sales tax collection and choose the option "Register as Remote Seller Only".
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax collection but may request to be placed on a non-reporting basis for sales tax and not file returns by completing form C-6205-ST.
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the NJ Department of Revenue for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection.
New Mexico - effective 7/1/2019
  • If you’re a remote seller and make more than $100,000 in total taxable gross receipts in New Mexico — including sales made through a marketplace — in the previous calendar year:
    • You are required to register and collect New Mexico use tax on sales not taxed by a marketplace facilitator if you cross the economic nexus threshold
      • You must report all sales but may take a deduction for sales on which tax was collected by a marketplace facilitator
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the tax department
      • You may take a deduction for sales on which tax was collected by a marketplace facilitator
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the tax department
      • You may take a deduction for sales on which tax was collected by a marketplace facilitator
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register and collect tax on sales not taxed by a marketplace facilitator 
      • You must report all sales but may take a deduction for sales on which tax was collected by a marketplace facilitator
New York - effective 6/1/2019
  • If you’re a remote seller and make more than $300,000 in gross receipts and more than 100 sales of tangible personal property in New York — including sales made through a marketplace — in the previous four sales tax quarters
    • You are required to register and collect New York sales tax on sales not taxed by a marketplace facilitator
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the tax department
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the tax department
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
North Carolina - effective 2/1/2020
  • If you're a remote seller with 200 or more separate transactions or $100,000 or more in gross sales into North Carolina in the current or previous calendar year through a marketplace facilitator as well as other avenues:
    • You are required to register for sales tax collection
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect North Carolina sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for USE tax collection
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
North Dakota - effective 10/1/2019
  • If you're a remote seller with taxable sales into North Dakota exceeding $100,000 in the current or previous calendar year through a marketplace facilitator as well as other avenues:
    • You are required to register for sales tax collection
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect North Carolina sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax collection
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Ohio - effective 9/1/2019
  • If you're a remote seller who made more than $100,000 in gross sales or 200 or more transactions into Ohio in the prior calendar year or current calendar year (this includes sales made through a marketplace facilitator):
    • You are required to obtain an Ohio seller's use tax license and pay applicable tax.
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register to collect and remit sales tax.
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax collection.
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection.
Oklahoma - effective 7/1/2018
  • If you're a remote seller that has at least $100,000 in aggregate sales of tangible personal property in the state — excluding sales made through a collecting marketplace — in the current or preceding calendar year:
    • You are required to register for sales tax collection
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Oklahoma sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the OK Department of Revenue for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Pennsylvania - effective 4/1/2018
  • If you're a remote seller that has sales during a period of 12 consecutive months that total more than $10,000 into Pennsylvania (this includes sales made through a marketplace facilitator as well as other avenues):
    • You are required to register for sales tax collection by completing form REV-1830
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect Pennsylvania sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the PA Department of Revenue for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Rhode Island - effective 7/1/2019
  • If you're a remote seller with more than $100,000 in gross revenue or at least 200 transactions from Rhode Island sales in the immediately preceding calendar year:
    • You are required to register and collect Rhode Island sales tax but you may exclude any sales on which tax was collected by a marketplace facilitator
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register and collect Rhode Island sales tax - contact Rhode Island Division of Taxation for clarity on reporting requirements
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with the Division of Taxation
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection but you may exclude any sales on which tax was collected by a marketplace facilitator
South Carolina - effective 4/29/2019
  • If you're a remote seller that had sales (both taxable and non-taxable) during the previous or current calendar year that total more than $100,000 into South Carolina (this includes sales made through a marketplace facilitator as well as other avenues):
    • You are required to register for sales tax collection 
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register and collect South Carolina sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the SC Department of Revenue for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
South Dakota - effective 3/1/2019
  • If you're a remote seller that has sales during a period of 12 consecutive months that total more than $100,000 or 200 or more separate transactions into South Dakota (this includes sales made through a marketplace facilitator):
    • You are required to register for sales tax collection
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the South Dakota Department of Revenue for registration requirements
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax collection
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Texas - effective 10/1/2019
  • If you're a remote seller that has gross revenue during the preceding 12 months that totals more than $500,000 into Texas (not including sales made through a marketplace facilitator):
    • You are required to register for sales tax collection
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to collect or remit sales tax but you must retain records of sales
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the Texas Comptroller for registration requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Vermont - effective 6/7/2019
  • If you're a remote seller that has sales during the preceding 12-month period - including sales made through a marketplace -  of $100,000 or more, or 200 or more transactions (assessments must be done at the end of each quarter if you do not surpass threshold):
    • You are required to collect and remit sales tax
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the Vermont Department of Taxes for registration requirements
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the Vermont Department of Taxes for registration requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Virginia - effective 7/1/2019
  • If you're a remote seller that has sales during the current or previous calendar year that total more than $100,000 in gross receipts or 200 or more separate transactions into Virginia:
    • You are required to register for sales tax collection on sales not taxed by a marketplace facilitator
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register to collect Virginia sales tax
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • Log into your Virginia online services account or file form R-3 marking yourself as no longer liable for sales tax. Contact the Virginia Department of Taxation for more information
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection and remit the tax due only on your direct sales
Washington - effective 1/1/2018
  • If you're a remote seller that has sales during a period of 12 consecutive months that total more than $100,000 into Washington (this includes sales made through a marketplace facilitator):
    • You are required to register for sales tax collection.
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register with Washington if the above condition applies.
  • If you're an in-state seller but only sell through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are required to register for sales tax collection.
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection.

*Note: WA also has a business tax known as the B&O tax which marketplaces do not remit on your behalf and which will be due on your WA returns.

West Virginia - effective 7/1/2019
  • If you're a remote seller with more than $100,000 in gross revenue or at least 200 transaction in the state — including sales made through a marketplace — in the current or previous calendar year:
    • You are required to register and collect West Virginia sales tax on sales not taxed by a marketplace facilitator
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the West Virginia State Tax Department for registration requirements
  • If you're an in-state seller but only sells through a marketplace:
    • You are required  to register with the tax department
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Wisconsin - effective 1/1/220
  • If you're a remote seller with more than $100,000 in gross sales or at least 200 transaction in the state — including sales made through a marketplace — in the current or previous calendar year:
    • You are required to register and collect Wisconsin sales tax on sales not taxed by a marketplace facilitator
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • You are not required to register for sales tax collection.
  • If you're an in-state seller but only sells through a marketplace:
    • Contact the Wisconsin Department of Revenue for reporting requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection
Wyoming - effective 7/1/2019
  • If you're a remote seller with more than $100,000 in gross sales in Wyoming or 200 or more transactions in the current or preceding calendar year:
    • You are required to register and collect Wyoming sales tax on sales not taxed by a marketplace facilitator
  • If you’re a remote seller that only sells through a marketplace facilitator that is collecting and remitting on your behalf:
    • Contact the Wyoming Department of Revenue for registration requirements
  • If you're an in-state seller but only sells through a marketplace:
    • Contact the Wyoming Department of Revenue for registration requirements
  • If you're an in-state seller that sells through a marketplace as well as other avenues:
    • You are required to register for sales tax collection

 

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