Marketplace facilitator laws by state, all 50 states and DC (2026)
A marketplace facilitator law makes the marketplace, not the individual seller, collect sales tax on the sales it facilitates. The table shows, for each state and the District of Columbia, whether the state has such a law, its effective date and its facilitator threshold. Latest verification date in the table: 2026-10-08.
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed from the state source" was not found on the source that was read.
| State | Marketplace facilitator law | Effective date | Facilitator threshold | Last verified | Source |
|---|---|---|---|---|---|
| Alabama | Yes | 2019-01-01 | $250,000 in Alabama retail sales; the facilitator then collects Simplified Sellers Use Tax or follows the reporting option | 2026-10-08 | Alabama Department of Revenue, FAQ: Are all remote sellers required to register in Alabama? https://www.revenue.alabama.gov/faqs/are-all-remote-sellers-required-to-register-in-alabama/ |
| Alaska | No | Not applicable | Not applicable | 2026-10-08 | Alaska Division of Community and Regional Affairs, Office of the State Assessor: Alaska Sales Tax Information https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaSalesTaxInformation.aspx |
| Arizona | Yes | 2019-10-01 | More than $100,000 in Arizona gross sales, counting the facilitator's own and its marketplace sellers' sales | 2026-10-08 | Arizona Department of Revenue: Economic Threshold https://azdor.gov/business/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold |
| Arkansas | Yes | 2019-07-01 | Same as remote sellers: more than $100,000 or 200 transactions | 2026-10-08 | Arkansas Department of Finance and Administration: Remote Sellers and Marketplace Facilitators https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/ |
| California | Yes | 2019-10-01 | No separate amount on the page; the $500,000 test counts own and facilitated sales | 2026-10-08 | California Department of Tax and Fee Administration: Use Tax Collection Requirements Based on Sales into California (Wayfair) https://www.cdtfa.ca.gov/industry/wayfair/ |
| Colorado | Yes | 2019-10-01 | not confirmed from the state source | 2026-10-08 | Colorado Department of Revenue: Out-of-State Businesses https://tax.colorado.gov/out-of-state-businesses |
| Connecticut | Yes | 2018-12-01 | At least $250,000 of facilitated retail sales in the prior twelve-month period (October 1 to September 30) | 2026-10-08 | Connecticut Department of Revenue Services: Registering with DRS https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs |
| Delaware | No | Not applicable | Not applicable | 2026-10-08 | Delaware Division of Revenue: Gross Receipts Tax FAQs https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/ |
| District of Columbia | Yes | 2019-04-01 | not confirmed from the state source | 2026-10-08 | DC Office of Tax and Revenue: Sales and Use Tax FAQs https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs |
| Florida | Yes | 2021-07-01 | Taxable remote Florida sales made or facilitated above $100,000 in the previous calendar year, or physical presence in Florida | 2026-10-08 | Florida Department of Revenue: Florida Sales and Use Tax https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx |
| Georgia | Yes | not confirmed from the state source | Sales sourced to Georgia that equal or exceed $100,000 in the previous or current calendar year | 2026-10-08 | Georgia Department of Revenue: Marketplace Facilitators https://dor.georgia.gov/marketplace-facilitators |
| Hawaii | Yes | not confirmed from the state source | not confirmed from the state source | 2026-10-08 | Hawaii Department of Taxation: General Excise Tax (GET) Information https://tax.hawaii.gov/get/ |
| Idaho | Yes | 2019-06-01 | Combined own and facilitated Idaho sales above $100,000 | 2026-10-08 | Idaho State Tax Commission: Online Sellers Guide https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/online-guide/ |
| Illinois | Yes | not confirmed from the state source | Same tax remittance threshold as remote retailers ($100,000; no transaction test from 2026) | 2026-10-08 | Illinois Department of Revenue: Destination-Based Sales Tax Assistance https://tax.illinois.gov/research/taxinformation/sales/destination-based-sales-tax-assistance.html |
| Indiana | Yes | not confirmed from the state source | $100,000, counting the facilitator's own Indiana sales and its sellers' sales | 2026-10-08 | Indiana Department of Revenue: Remote Seller FAQs https://www.in.gov/dor/i-am-a/business-corp/business-faq/remote-seller-faqs/ |
| Iowa | Yes | 2019-01-01 | $100,000 or more in Iowa sales made or facilitated | 2026-10-08 | Iowa Department of Revenue: Remote Sellers & Marketplace Facilitators https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators |
| Kansas | Yes | 2021-07-01 | $100,000, counting the facilitator's own sales and the sales it facilitates | 2026-10-08 | Kansas Department of Revenue: Notice 21-17 Remote Sellers https://www.ksrevenue.gov/taxnotices/notice21-17.pdf |
| Kentucky | Yes | 2019-07-01 | Facilitated and own sales above $100,000 in the previous or current calendar year | 2026-10-08 | Kentucky Legislative Research Commission: 26RS HB 757 https://apps.legislature.ky.gov/record/26rs/hb757.html |
| Louisiana | Yes | not confirmed from the state source | not confirmed from the state source | 2026-10-08 | Louisiana Sales and Use Tax Commission for Remote Sellers: Frequently Asked Questions https://remotesellers.louisiana.gov/FAQ |
| Maine | Yes | 2019-10-01 | Gross sales above $100,000, including sales facilitated for marketplace sellers | 2026-10-08 | Maine Revenue Services: Marketplace FAQ https://www.maine.gov/revenue/faq/marketplace |
| Maryland | Yes | 2019-10-01 | Same tests: more than $100,000 gross revenue or 200 or more separate transactions, direct and facilitated sales together | 2026-10-08 | Comptroller of Maryland: Sales and Use Tax Alert, September 2019 https://www.marylandcomptroller.gov/legal-library/sut-ta-sep-25-2019.html |
| Massachusetts | Yes | 2019-10-01 | Direct plus facilitated Massachusetts sales above $100,000 | 2026-10-08 | Massachusetts Department of Revenue: Remote Seller and Marketplace Facilitator FAQs https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs |
| Michigan | Yes | 2020-01-01 | Same tests, counting direct sales and sales facilitated for marketplace sellers | 2026-10-08 | Michigan Department of Treasury: Remote Seller FAQ https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/remote-seller-faq |
| Minnesota | Yes | 2019-10-01 | Same tests over the prior 12 months, including facilitated sales | 2026-10-08 | Minnesota Department of Revenue: Sales Tax for Remote Sellers https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers |
| Mississippi | Yes | 2020-07-01 | Mississippi sales above $250,000 in a consecutive twelve-month period | 2026-10-08 | Mississippi Department of Revenue: Business Tax Frequently Asked Questions https://www.dor.ms.gov/business/business-tax-frequently-asked-questions |
| Missouri | Yes | 2023-01-01 | Own plus facilitated sales above $100,000 in a year | 2026-10-08 | Missouri Department of Revenue: FAQs - Remote Seller and Marketplace Facilitator https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html |
| Montana | No | Not applicable | Not applicable | 2026-10-08 | Montana Department of Revenue: Sales Tax Guidance for Montana Business and Residents https://revenue.mt.gov/taxes/general-sales-tax |
| Nebraska | Yes | not confirmed from the state source | Same as remote sellers: more than $100,000 in Nebraska retail sales or 200 or more transactions | 2026-10-08 | Nebraska Department of Revenue: Remote Seller and Marketplace Facilitator FAQs https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs |
| Nevada | Yes | 2019-10-01 | Total sales above $100,000 or more than 200 separate transactions in Nevada in the previous or current calendar year | 2026-10-08 | Nevada Department of Taxation: Remote Sellers (Wayfair Decision) https://tax.nv.gov/faqs/marketplace-facilitator-seller-faqs/remote-sellers-wayfair-decision/ |
| New Hampshire | No | Not applicable | Not applicable | 2026-10-08 | New Hampshire Department of Revenue Administration, FAQ: Does New Hampshire have a sales tax? https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax |
| New Jersey | Yes | 2018-11-01 | No amount on the pages read; the facilitator collects whether the marketplace seller is above or below the thresholds | 2026-10-08 | New Jersey Division of Taxation: Remote Sellers https://www.nj.gov/treasury/taxation/remotesellers.shtml |
| New Mexico | Yes | 2019-07-01 | No separate amount on the page; the $100,000 rule for persons lacking physical presence 'includes marketplace providers' | 2026-10-08 | New Mexico Taxation and Revenue Department: Determining Nexus https://www.tax.newmexico.gov/businesses/determining-nexus/ |
| New York | Yes | 2019-06-01 | No physical presence: more than $500,000 in sales of tangible personal property delivered in the state and more than 100 such sales, made or facilitated | 2026-10-08 | New York State Department of Taxation and Finance: Registration requirement for businesses with no physical presence in New York State https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm |
| North Carolina | Yes | 2020-02-01 | Gross sales in excess of $100,000 sourced to North Carolina in the previous or current calendar year | 2026-10-08 | North Carolina Department of Revenue: Remote Sales https://www.ncdor.gov/taxes-forms/sales-and-use-tax/remote-sales |
| North Dakota | Yes | 2019-10-01 | Taxable sales exceeding $100,000 in the current or prior calendar year, counting all taxable sales through the marketplace on behalf of all sellers | 2026-10-08 | North Dakota Office of State Tax Commissioner: Remote Seller Sales Tax https://www.tax.nd.gov/remoteseller |
| Ohio | Yes | not confirmed from the state source | not confirmed from the state source | 2026-10-08 | Ohio Department of Taxation, FAQs: Sales and Use Tax - Substantial Nexus and Marketplace Facilitator https://tax.ohio.gov/help-center/faqs/sales-and-use-tax-substantial-nexus-and-marketplace-facilitator |
| Oklahoma | Yes | not confirmed from the state source | At least $10,000 in aggregate taxable Oklahoma sales in the immediately preceding 12-month period; the facilitator then elects to collect tax or follow the notice and reporting rules | 2026-10-08 | Oklahoma Tax Commission Help Center: Businesses https://oklahoma.gov/tax/helpcenter/businesses.html |
| Oregon | No | Not applicable | Not applicable | 2026-10-08 | Oregon Department of Revenue: Sales tax in Oregon https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx |
| Pennsylvania | Yes | 2019-07-01 | Pennsylvania annual gross sales of greater than $100,000, counting facilitated and direct sales | 2026-10-08 | Pennsylvania Department of Revenue: Online Retailers https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/online-retailers |
| Rhode Island | Yes | 2019-07-01 | not confirmed from the state source | 2026-10-08 | Rhode Island Division of Taxation: Remote Sellers https://tax.ri.gov/tax-sections/sales-excise-taxes/remote-sellers |
| South Carolina | Yes | 2019-04-26 | Gross revenue above $100,000 in the previous or current calendar year, counting property owned by the facilitator or by others | 2026-10-08 | South Carolina Department of Revenue: Remote Sellers https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers |
| South Dakota | Yes | 2019-03-01 | More than $100,000 in gross sales into South Dakota in the previous or current calendar year | 2026-10-08 | South Dakota Department of Revenue: Sales & Use Tax https://dor.sd.gov/businesses/taxes/sales-use-tax/ |
| Tennessee | Yes | 2020-10-01 | More than $100,000 in sales made or facilitated to Tennessee customers in the previous 12-month period | 2026-10-08 | Tennessee Department of Revenue: Out-of-State Dealers and Marketplace Facilitators https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html |
| Texas | Yes | not confirmed from the state source | A marketplace provider that is a remote seller need not collect until all sales through its marketplace exceed the $500,000 threshold | 2026-10-08 | Texas Comptroller of Public Accounts: Remote Sellers https://comptroller.texas.gov/taxes/sales/remote-sellers.php |
| Utah | Yes | 2019-10-01 | not confirmed from the state source | 2026-10-08 | Utah State Tax Commission: Out-of-State (Remote) Sellers https://tax.utah.gov/business/sales-tax/other-sales-tax/out-of-state-remote-sellers/ |
| Vermont | Yes | not confirmed from the state source | Facilitated sales to Vermont of at least $100,000 or 200 transactions in the preceding 12-month period (32 V.S.A. 9701(9)(J), search extract) | 2026-10-08 | Vermont Department of Taxes: Sales Tax and Wayfair FAQs https://tax.vermont.gov/business-and-corp/sales-and-use-tax/wayfair/faqs |
| Virginia | Yes | 2019-07-01 | More than $100,000 in annual gross revenue or 200 or more transactions to Virginia customers, combining direct and facilitated sales | 2026-10-08 | Virginia Tax: Remote Sellers, Marketplace Facilitators, Economic Nexus https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus |
| Washington | Yes | not confirmed from the state source | More than $100,000 in combined gross receipts sourced or attributed to Washington | 2026-10-08 | Washington State Department of Revenue: Remote sellers https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/remote-sellers |
| West Virginia | Yes | 2019-07-01 | $100,000 in gross revenue or 200 or more separate transactions in the preceding or current calendar year (W. Va. Code 11-15A-6b, search extract) | 2026-10-08 | West Virginia Tax Division: Remote Sellers and West Virginia Sales and Use Tax https://tax.wv.gov/business/salesandusetax/ecommerce/remotesellers/Pages/RemoteSellersAndWestVirginiaTax.aspx |
| Wisconsin | Yes | 2020-01-01 | Collects on all facilitated taxable sales unless the provider itself qualifies for the small seller exception ($100,000 or less in gross sales) | 2026-10-08 | Wisconsin Department of Revenue: Remote Sellers - Wayfair Decision https://www.revenue.wi.gov/Pages/Businesses/remote-sellers.aspx |
| Wyoming | Yes | 2019-07-01 | No separate amount found; W.S. 39-15-502 makes the facilitator's duty subject to the remote seller limits in W.S. 39-15-501(a) | 2026-10-08 | Wyoming Legislature, LSO bill information service: 2024 HB0197, House Enrolled Act No. 38 (W.S. 39-15-501) https://web.wyoleg.gov/LsoService/api/BillInformation/2024/HB0197 |