# Marketplace Facilitator Laws by State (2026)

Canonical: https://trykintsugi.com/blog/marketplace-facilitator-laws-by-state
Published: 2026-09-26

Marketplace facilitator laws by state for 2026: thresholds, effective dates, what marketplaces must collect, and what sellers still owe in each state.

Every state with a statewide sales tax, plus the District of Columbia, now makes large online marketplaces collect sales tax on the third-party sales they facilitate. The details still differ from state to state: the threshold that triggers collection, the date the rule took effect, what the marketplace has to do, and what the seller keeps responsibility for.

This page puts those rules in one table. Each row links to that state's full [sales tax guide](/sales-tax-guides/usa), where you'll find rates, nexus rules, filing frequencies, and the official source for each point.

This article is educational information, not tax advice. Marketplace rules change, so confirm current requirements with the state tax agency before you rely on them.

## Key takeaways

- **45 states and DC require marketplace facilitators to collect.** The five states without a statewide sales tax (Alaska, Delaware, Montana, New Hampshire, and Oregon) have no general marketplace facilitator sales tax law. Alaska's local-tax commission applies its own marketplace rule to member municipalities.
- **Most states use $100,000.** The facilitator's threshold usually matches the state's remote-seller economic nexus threshold and counts the marketplace's own sales plus the sales it facilitates. Alabama, Connecticut, and Mississippi use $250,000, California and Texas use $500,000, New York uses $500,000 and more than 100 sales, and Oklahoma uses a separate $10,000 election threshold. The District of Columbia has no facilitator threshold at all. Several states still have a 200-transaction alternative.
- **The marketplace is treated as the seller.** Once over the threshold, the facilitator registers, collects, and remits on facilitated sales, usually whether or not the individual seller has nexus.
- **Sellers still have work to do.** Sellers remain responsible for tax on their own website, wholesale, and in-person sales, and on sales through marketplaces that do not collect. States split on whether marketplace sales count toward the seller's own nexus threshold: California, Texas, New York, Washington, and Kentucky are among the states that count them, while Pennsylvania and Virginia are among those that exclude them.
- **Keep the paperwork.** Several states give sellers relief only when they hold a collection certificate or written statement from the marketplace, such as Connecticut's DRS-055, Massachusetts Form ST-16, New York Form ST-150, and Colorado Form DR 1290.

## What is a marketplace facilitator?

A marketplace facilitator is a business that runs a platform where third parties sell, and that takes part in the sale, usually by processing the customer's payment. Amazon, Walmart Marketplace, Etsy, and eBay are the familiar examples. States use different labels, including "marketplace provider" (New York, Texas, Minnesota, Kentucky, Wisconsin) and "multivendor marketplace platform" (Nebraska), but the rules work the same way.

Marketplace facilitator laws followed the 2018 *South Dakota v. Wayfair* decision. Once states could require remote sellers to collect, they moved collection to the marketplace, which is one registered party instead of thousands of small sellers.

## How marketplace facilitator thresholds work

In most states, the marketplace tests the threshold on its combined sales into the state: its own direct sales plus every sale it facilitates for third-party sellers. Once that total crosses the threshold for the measurement period (usually the current or previous calendar year), the marketplace must register and collect on every taxable facilitated sale into the state.

For the seller, the question is what counts toward its own threshold, and states split on it.

- **States that count facilitated sales toward the seller's own threshold** include California (CDTFA says to include sales facilitated through a marketplace), Texas (the Comptroller says to include marketplace sales in the $500,000 safe-harbor calculation even when the marketplace collects), New York (the Tax Department says marketplace sales should be included), Washington (the DOR says to use all retail sales, including those through a facilitator), Kentucky (count sales from every marketplace plus direct sales), Wisconsin (annual gross sales include sales made by another person on the seller's behalf), the District of Columbia, and Missouri.
- **States that let the seller exclude them** include Pennsylvania (Bulletin 2019-01: a marketplace seller uses only its direct sales and sales through facilitators that do not collect) and Virginia (only sales outside a facilitator's platform count toward the seller's $100,000 or 200-transaction test).

In a counting state, a seller that sells mostly through marketplaces can owe registration and collection on its direct sales once the combined total crosses the line, even though the marketplace still collects on the facilitated sales. The [economic nexus guide](/sales-tax-guides/usa/economic-nexus) covers the seller side in more detail.

## Marketplace facilitator laws by state

The table covers the 50 states and the District of Columbia. "Threshold" is the facilitator's own collection trigger, usually measured over the current or previous calendar year. Dates are when the collection requirement took effect. Where a state's guidance leaves a point open, the table says so.

| State | Threshold | Effective date | What marketplaces must do | Seller obligations |
|---|---|---|---|---|
| [Alabama](/sales-tax-guides/usa/alabama) | $250,000 (own + facilitated sales, prior 12 months) | January 1, 2019 | Collect the flat 8% Simplified Sellers Use Tax, or comply with notice-and-reporting rules | Excludes sales through a collecting facilitator from its own threshold; owes tax on direct sales |
| [Alaska](/sales-tax-guides/usa/alaska) | $100,000 statewide (local tax only; 200-transaction test repealed January 1, 2025) | 2020, as each municipality adopted the ARSSTC Code | Collect local sales tax for member municipalities and remit to ARSSTC | No separate registration if all sales run through a registered facilitator; file the Marketplace Seller Affidavit |
| [Arizona](/sales-tax-guides/usa/arizona) | $100,000 (own + facilitated sales, current or prior year) | October 1, 2019 | Obtain a TPT license and collect and remit TPT | Facilitated sales excluded from its own threshold |
| [Arkansas](/sales-tax-guides/usa/arkansas) | $100,000 or 200 transactions | July 1, 2019 | Register and collect state and local sales and use tax | Facilitated sales count toward the facilitator's threshold, not the seller's |
| [California](/sales-tax-guides/usa/california) | $500,000 (own + facilitated sales) | October 1, 2019 | Treated as the retailer; collect and remit on facilitated sales | Facilitated sales count toward its own $500,000 threshold; generally no permit needed for exclusively facilitated sales; report total sales and deduct facilitated sales if registered |
| [Colorado](/sales-tax-guides/usa/colorado) | $100,000 (own + facilitated sales) | October 1, 2019 | Collect state and state-administered local sales tax as the retailer | Not required to collect on facilitated sales; document with Form DR 1290 or contract; owes tax on direct sales |
| [Connecticut](/sales-tax-guides/usa/connecticut) | $250,000 facilitated in prior 12 months | December 1, 2018 | Treated as the retailer; collect and remit on each facilitated sale | Relieved with a contract or a DRS-055 Certificate of Collection |
| [Delaware](/sales-tax-guides/usa/delaware) | None (no sales tax) | Not applicable | No sales tax collection | No sales tax; gross receipts tax applies to the business itself |
| [District of Columbia](/sales-tax-guides/usa/washington-dc) | None; facilitators collect regardless of volume | April 1, 2019 | Register with OTR and collect on own and facilitated sales | Marketplace sales still count toward the seller's $100,000/200-transaction test |
| [Florida](/sales-tax-guides/usa/florida) | $100,000 in remote sales (prior year) | July 1, 2021 | Register and collect sales tax and discretionary surtax | Must not collect on facilitated sales once the provider certifies; exclude them from its return |
| [Georgia](/sales-tax-guides/usa/georgia) | $100,000 (own + facilitated sales, per DOR; the remote-seller test is $100,000 or 200 retail sales) | April 1, 2020 | Treated as a dealer; collect state and local tax | Relieved on facilitated sales; may exclude them from its own threshold |
| [Hawaii](/sales-tax-guides/usa/hawaii) | $100,000 or 200 transactions | January 1, 2020 | Deemed the retail seller; collect GET at the retail rate | Its sales through the facilitator are treated as wholesale sales |
| [Idaho](/sales-tax-guides/usa/idaho) | $100,000 (own + facilitated sales) | June 1, 2019 | Collect state sales and use tax only (not local taxes); separate permit for third-party sales | Get written verification that the facilitator reports its sales |
| [Illinois](/sales-tax-guides/usa/illinois) | $100,000 (200-transaction test dropped January 1, 2026) | January 1, 2020 | Collect state and local Retailers' Occupation Tax on facilitated sales | Facilitated sales generally excluded from its own threshold |
| [Indiana](/sales-tax-guides/usa/indiana) | $100,000 (200-transaction test repealed January 1, 2024) | July 1, 2019 | Collect on the full price, including marketplace fees; file monthly | Facilitated sales excluded from its own threshold once the facilitator meets its threshold |
| [Iowa](/sales-tax-guides/usa/iowa) | $100,000 (own + facilitated sales) | January 1, 2019 | Collect state sales tax and local option tax | No separate registration or return for sales only through collecting facilitators |
| [Kansas](/sales-tax-guides/usa/kansas) | $100,000 in taxable sales (own + facilitated) | July 1, 2021 | Register within 30 days and collect state and local tax | Not required to collect on facilitated sales; owes tax on direct sales |
| [Kentucky](/sales-tax-guides/usa/kentucky) | $100,000 (200-transaction test removed by HB 757, effective August 1, 2026) | July 1, 2019 | Collect on the full price of every facilitated sale | Relieved on facilitated sales; marketplace and direct sales combine for its own threshold; no separate registration if selling only through a collecting provider |
| [Louisiana](/sales-tax-guides/usa/louisiana) | $100,000 in retail sales (200-transaction test repealed in 2023) | July 1, 2020 | Register with the Remote Sellers Commission and collect state and parish tax | Direct sales only count toward its own threshold |
| [Maine](/sales-tax-guides/usa/maine) | $100,000 | October 1, 2019 | Register and collect on facilitated sales | Relieved with the facilitator's written statement; facilitated sales excluded from its threshold |
| [Maryland](/sales-tax-guides/usa/maryland) | $100,000 or 200 transactions | October 1, 2019 | Collect 6% sales tax; report facilitated sales on Form 202F | Not required to collect on sales the facilitator collects on |
| [Massachusetts](/sales-tax-guides/usa/massachusetts) | $100,000 | October 1, 2019 | Treated as the vendor; issue Form ST-16 to sellers | Relieved with an ST-16 accepted in good faith; may exclude facilitated sales |
| [Michigan](/sales-tax-guides/usa/michigan) | $100,000 or 200 transactions (prior year) | January 1, 2020 | Collect 6% sales tax on facilitated sales | Relieved if it gives the facilitator accurate information |
| [Minnesota](/sales-tax-guides/usa/minnesota) | $100,000 or 200 retail sales (prior 12 months) | October 1, 2019 | Collect state and local tax, starting within 60 days | Not required to collect on facilitated sales unless it agrees to collect instead |
| [Mississippi](/sales-tax-guides/usa/mississippi) | $250,000 facilitated (any 12 months) | July 1, 2020 | Register for a use tax account and collect | Not required to collect on facilitated sales |
| [Missouri](/sales-tax-guides/usa/missouri) | $100,000 (own + facilitated sales, tested quarterly) | January 1, 2023 | Collect vendor's use tax on facilitated sales | Facilitated sales count toward its own $100,000 test for direct sales |
| [Montana](/sales-tax-guides/usa/montana) | None (no general sales tax) | Not applicable | Lodging and rental-vehicle platforms collect those specific taxes | No general sales tax |
| [Nebraska](/sales-tax-guides/usa/nebraska) | $100,000 or 200 transactions | April 1, 2019 | Obtain a permit and collect state and local tax | Relieved to the extent the platform collected; still includes sales in gross receipts and claims a credit |
| [Nevada](/sales-tax-guides/usa/nevada) | $100,000 or 200 transactions | October 1, 2019 | Collect sales and use tax on facilitated sales | Can take back collection only by written agreement and registration |
| [New Hampshire](/sales-tax-guides/usa/new-hampshire) | None (no general sales tax) | Not applicable | Room and rental facilitators collect the Meals and Rentals Tax | No general sales tax |
| [New Jersey](/sales-tax-guides/usa/new-jersey) | No separate facilitator figure in TB-83 (remote sellers: $100,000 or 200 transactions) | November 1, 2018 | Collect on facilitated sales delivered in New Jersey | Not required to collect on facilitated sales; may request non-reporting status |
| [New Mexico](/sales-tax-guides/usa/new-mexico) | $100,000 in taxable gross receipts (prior year) | July 1, 2019 | Collect gross receipts tax on facilitated sales | May deduct receipts the marketplace already paid tax on |
| [New York](/sales-tax-guides/usa/new-york) | $500,000 and more than 100 sales (prior four quarters) | June 1, 2019 | Register and collect state and local tax; issue Form ST-150 | Relieved with Form ST-150; marketplace sales count toward its own threshold; reports facilitated sales as nontaxable |
| [North Carolina](/sales-tax-guides/usa/north-carolina) | $100,000 (200-transaction test repealed July 1, 2024) | February 1, 2020 | Collect state, local, and transit tax; give sellers monthly sales data | Not required to collect on facilitated sales |
| [North Dakota](/sales-tax-guides/usa/north-dakota) | $100,000 in taxable sales | October 1, 2019 | Register within 60 days; certify collection to sellers | May exclude facilitated sales after accepting the certification |
| [Ohio](/sales-tax-guides/usa/ohio) | $100,000 or 200 transactions | August 1, 2019 (collection from September 1, 2019 for facilitators already over the threshold) | Obtain a vendor's license and collect as the seller | Responsible for sales the facilitator does not cover |
| [Oklahoma](/sales-tax-guides/usa/oklahoma) | $10,000 (election threshold) | July 1, 2018 | Elect to collect, or comply with notice-and-reporting rules | Facilitator-collected sales excluded from its $100,000 threshold |
| [Oregon](/sales-tax-guides/usa/oregon) | None (no sales tax) | Not applicable | Transient lodging intermediaries collect lodging tax | No sales tax |
| [Pennsylvania](/sales-tax-guides/usa/pennsylvania) | $100,000 (prior 12 months) | July 1, 2019 | Register and collect on all facilitated sales | Excludes facilitator-collected sales from its own threshold (Bulletin 2019-01) |
| [Rhode Island](/sales-tax-guides/usa/rhode-island) | $100,000 or 200 transactions (prior year) | July 1, 2019 | Collect 7% tax on facilitated sales | May exclude facilitated sales after accepting the certification |
| [South Carolina](/sales-tax-guides/usa/south-carolina) | $100,000 | April 26, 2019 | Obtain a retail license; collect state and local tax | No license needed for sales made only through the marketplace |
| [South Dakota](/sales-tax-guides/usa/south-dakota) | $100,000 (200-transaction test repealed July 1, 2023) | March 1, 2019 | Obtain a license and remit, starting the first month at least 30 days after meeting the threshold | Not required to collect on facilitated sales |
| [Tennessee](/sales-tax-guides/usa/tennessee) | $100,000 (prior 12 months) | October 1, 2020 | Collect as seller of record from the third month after the threshold | No registration if all sales run through collecting facilitators |
| [Texas](/sales-tax-guides/usa/texas) | $500,000 (prior 12 months) | October 1, 2019 | Collect and remit; certify collection to sellers | No permit needed for sales only through a certifying provider; still counts them for its own safe harbor |
| [Utah](/sales-tax-guides/usa/utah) | $100,000 (200-transaction test repealed July 1, 2025) | October 1, 2019 | Hold a license and collect as the seller | No license needed unless it has Utah nexus independently |
| [Vermont](/sales-tax-guides/usa/vermont) | $100,000 or 200 transactions (prior 12 months) | June 1, 2019 | Collect and certify collection to sellers | May exclude facilitated sales after accepting the certification |
| [Virginia](/sales-tax-guides/usa/virginia) | $100,000 or 200 transactions | July 1, 2019 | Collect as dealer of record | No registration for facilitated sales unless its direct sales exceed the threshold |
| [Washington](/sales-tax-guides/usa/washington) | $100,000 in gross receipts | October 1, 2018 | Collect retail sales tax and other retail taxes as the seller's agent | Facilitated sales count toward its own $100,000 threshold; relieved with documentation; may deduct facilitator-collected sales |
| [West Virginia](/sales-tax-guides/usa/west-virginia) | $100,000 or 200 transactions | July 1, 2019 | Collect as the seller's agent | No separate registration for sales only through a collecting facilitator |
| [Wisconsin](/sales-tax-guides/usa/wisconsin) | $100,000 small-seller exception, counting the provider's own and facilitated sales | January 1, 2020 | Collect on all taxable facilitated sales, even for sellers under the small-seller exception | Relieved on facilitated sales; sales made on its behalf count toward its own $100,000 threshold |
| [Wyoming](/sales-tax-guides/usa/wyoming) | $100,000 (200-transaction test repealed July 1, 2024) | July 1, 2019 | Collect as the vendor on facilitated sales | No permit needed to be relieved on facilitated sales |

## What sellers should still do

A marketplace collecting on your behalf removes most of the work for those sales, but not all of it.

1. **Map every channel.** List your own website, each marketplace, wholesale accounts, and in-person sales. Marketplace relief applies only to sales the marketplace actually collects on.
2. **Test your own threshold correctly.** Check whether each state lets you exclude facilitated sales. In states such as California, Texas, New York, Washington, Kentucky, Wisconsin, Missouri, and the District of Columbia, marketplace sales count toward your threshold and can push you over the line for your direct sales.
3. **Collect the certificates.** Keep collection certificates or written statements from each marketplace in states that require them, and store them with your nexus records.
4. **Register where you still need to.** If you have nexus from direct sales or physical presence, register and file even if a marketplace also collects. Report facilitated sales the way the state asks, often as a deduction or a separate line.
5. **Watch for changes.** Illinois dropped its 200-transaction test for 2026, Utah dropped its transaction test in 2025, North Carolina and Wyoming dropped theirs in 2024, and Kentucky dropped its 200-transaction test on August 1, 2026. Recheck the rules each year.

Kintsugi tracks your nexus by state across every sales channel and separates marketplace-facilitated sales automatically, so you can see where you need to register for direct sales. [Book a demo](/kintsugi-demo) to see how it works.

## Frequently asked questions

### Which states have marketplace facilitator laws?

All 45 states with a statewide sales tax and the District of Columbia. Alaska, Delaware, Montana, New Hampshire, and Oregon have no statewide sales tax, so they have no general marketplace facilitator sales tax law. Alaska's Remote Seller Sales Tax Commission applies a marketplace rule to local sales tax in its member municipalities.

### Do marketplace sales count toward a seller's economic nexus?

It depends on the state, and states split. California, Texas, New York, Washington, Kentucky, Wisconsin, Missouri, and the District of Columbia count marketplace sales toward the seller's own threshold, which can create a registration obligation for the seller's direct sales. Pennsylvania and Virginia are examples of states that let the seller exclude sales a collecting marketplace facilitated.

### Do I need a sales tax permit if I only sell on Amazon?

In many states, no. States such as California, Iowa, Kentucky, Tennessee, and Virginia generally do not require a separate permit for sales made only through a registered, collecting marketplace. Some states still expect you to register, report facilitated sales as a deduction, or file a seller affidavit, so check the state's guide.

### What is a marketplace collection certificate?

It is a document from the marketplace confirming that it will collect and remit tax on your facilitated sales. Connecticut (DRS-055), Massachusetts (Form ST-16), New York (Form ST-150), and Colorado (Form DR 1290) are examples. Holding one in good faith is often what relieves the seller of liability for those sales.

### Are marketplace facilitators responsible for local sales tax?

In most states, yes. The facilitator collects the state tax and any state-administered local tax at the delivery address. Idaho is an exception: facilitators there remit state sales and use tax only.

## Sources

- [Alabama Department of Revenue: Simplified Sellers Use Tax](https://www.revenue.alabama.gov/sales-use/simplified-sellers-use-tax-ssut/)
- [Alaska Remote Seller Sales Tax Commission: Business sellers](https://arsstc.org/business-sellers/)
- [Arizona Revised Statutes § 42-5044](https://www.azleg.gov/ars/42/05044.htm)
- [Arkansas DFA: Remote sellers](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/)
- [CDTFA: Tax Guide for the Marketplace Facilitator Act](https://cdtfa.ca.gov/industry/MPFAct.htm)
- [Colorado Department of Revenue: Marketplace facilitators](https://tax.colorado.gov/marketplace-facilitators)
- [Connecticut DRS: OCG-8, Marketplace facilitators and marketplace sellers](https://portal.ct.gov/-/media/drs/publications/ocg/ocg-8.pdf)
- [Delaware Division of Revenue: Gross receipts tax FAQs](https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/)
- [D.C. Office of Tax and Revenue: Sales and use tax FAQs](https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs)
- [Florida Statutes § 212.05965](https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0212%2FSections%2F0212.05965.html)
- [Georgia Department of Revenue: Marketplace facilitators](https://dor.georgia.gov/marketplace-facilitators)
- [Hawaii Department of Taxation: TIR 2019-03](https://files.hawaii.gov/tax/legal/tir/tir19-03_rev2.pdf)
- [Idaho State Tax Commission: Online sellers](https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/business-types/)
- [Illinois Department of Revenue: Bulletin FY 2026-12](https://tax.illinois.gov/research/publications/bulletins/fy-2026-12.html)
- [Indiana Department of Revenue: Sales Tax Information Bulletin #89](https://www.in.gov/dor/files/sib89.pdf)
- [Iowa Department of Revenue: Remote sellers and marketplace facilitators](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators)
- [Kansas Department of Revenue: Publication KS-1510](https://www.ksrevenue.gov/pub1510.html)
- [Kentucky Department of Revenue: Remote retailers and marketplace providers FAQs](https://taxanswers.ky.gov/Sales-and-Excise-Taxes/Pages/Remote-Retailers-Marketplace-Providers-FAQs.aspx)
- [Kentucky Department of Revenue: 2026 SSUTA compliance recertification letter (July 29, 2026)](https://revenue.ky.gov/Business/Sales-Use-Tax/Documents/KY%20SSUTA%20Recertification%20-%207-29-26.pdf)
- [Louisiana Revised Statutes § 47:340.1](https://www.legis.la.gov/legis/Law.aspx?d=1186690)
- [Maine Revenue Services: Marketplace facilitator FAQ](https://www.maine.gov/revenue/faq/marketplace)
- [Comptroller of Maryland: Tax Alert 09-19, Marketplace facilitators](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/SUT_Tax_Alert_Sept2019.pdf)
- [Massachusetts DOR: 830 CMR 64H.1.9](https://www.mass.gov/regulations/830-CMR-64h19-remote-retailers-and-marketplace-facilitators-0)
- [Michigan Treasury: Marketplace facilitator and seller FAQs](https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/marketplace-facilitator-seller-faqs)
- [Minnesota Department of Revenue: Marketplace providers](https://www.revenue.state.mn.us/sales-tax-marketplace-providers)
- [Mississippi DOR: Notice 72-20-04, Marketplace facilitators](https://www.dor.ms.gov/sites/default/files/notices-technical-bulletins/72-20-04%2520MARKETPLACE%2520FACILITATORS%2520%25281%2529.pdf)
- [Missouri DOR: Remote seller and marketplace facilitator FAQs](https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html)
- [Montana Department of Revenue: Lodging facility sales and use tax](https://revenue.mt.gov/taxes/miscellaneous/lodging-facility)
- [Nebraska DOR: Remote seller and marketplace facilitator FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs)
- [Nevada Department of Taxation: Marketplace facilitator and seller FAQs](https://tax.nv.gov/faqs/marketplace-facilitator-seller-faqs/)
- [New Hampshire DRA: Meals and Rooms (Rentals) Tax FAQ](https://www.revenue.nh.gov/resource-center/frequently-asked-questions/meals-rooms-rentals-tax)
- [New Jersey Division of Taxation: TB-83](https://www.nj.gov/treasury/taxation/pdf/pubs/sales/tb83.pdf)
- [New Mexico TRD: TRD-41413 instructions](https://realfile.tax.newmexico.gov/trd-41413ins.pdf)
- [New York DTF: Sales tax requirements for marketplace providers](https://www.tax.ny.gov/pubs_and_bulls/publications/sales/marketplace.htm)
- [New York DTF: Registration requirement for businesses with no physical presence](https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm)
- [North Carolina General Statutes § 105-164.4J](https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.4J.html)
- [North Dakota Office of State Tax Commissioner: Sales and use tax history](https://www.tax.nd.gov/sales-and-use-tax-history)
- [Ohio Revised Code § 5741.01](https://codes.ohio.gov/ohio-revised-code/section-5741.01)
- [Oklahoma Tax Commission: Business help center](https://oklahoma.gov/tax/helpcenter/businesses.html)
- [Oregon Department of Revenue: Transient lodging tax](https://www.oregon.gov/dor/programs/businesses/Pages/lodging.aspx)
- [Pennsylvania DOR: Sales and Use Tax Bulletin 2019-01](https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/taxlawpoliciesbulletinsnotices/taxbulletins/sut/documents/st_bulletin_2019-01.pdf)
- [Rhode Island General Laws § 44-18.2-3](https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.2/44-18.2-3.htm)
- [South Carolina DOR: Revenue Ruling #19-6](https://dor.sc.gov/resources-site/lawandpolicy/advisory%20opinions/rr19-6.pdf)
- [South Dakota DOR: Marketplace provider bulletin](https://dor.sd.gov/media/e0ajtwlg/marketplace-provider-bulletin.pdf)
- [Tennessee DOR: 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 Comptroller: Marketplace providers and marketplace sellers](https://comptroller.texas.gov/taxes/sales/marketplace-providers-sellers.php)
- [Texas Comptroller: Remote sellers and marketplace FAQs](https://comptroller.texas.gov/taxes/sales/remote-sellers-marketplace-faq.php)
- [Utah State Tax Commission: Marketplace facilitators and sellers](https://tax.utah.gov/business/sales-tax/other-sales-tax/marketplace-facilitators/)
- [Vermont Department of Taxes: Marketplace](https://tax.vermont.gov/business-and-corp/sales-and-use-tax/marketplace)
- [Virginia Code § 58.1-612.1](https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-612.1/)
- [Virginia Tax: Remote sellers, marketplace facilitators, and economic nexus](https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus)
- [Washington DOR: Marketplace fairness](https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field)
- [Washington DOR: Marketplace sellers](https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/marketplace-sellers)
- [West Virginia Code § 11-15A-6b](https://code.wvlegislature.gov/11-15A-6b/)
- [Wisconsin DOR: Marketplace providers FAQs](https://www.revenue.wi.gov/Pages/FAQS/ise-marketplace-providers.aspx)
- [Wisconsin Statutes § 77.51(13gm)](https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/51/13gm)
- [Wyoming Legislature: 2024 HB 197 (enrolled act)](https://wyoleg.gov/2024/Enroll/HB0197.pdf)