Marketplace Facilitator
A state law category requiring online marketplaces (Amazon, Etsy, eBay, Walmart) to collect and remit sales tax on behalf of third-party sellers.
Marketplace Facilitator (MPF) laws shift the sales-tax-collection obligation from the third-party seller to the marketplace itself. As of 2026, every U.S. state with sales tax has an MPF law, meaning Amazon, Etsy, eBay, Walmart, and similar platforms collect and remit sales tax on the seller's behalf for orders shipped through their fulfillment. Sellers still need to track marketplace-collected sales for reconciliation but generally no longer need to register for sales tax in MPF-only states. Direct-to-consumer (Shopify) sales remain the seller's obligation.
Also known asMPF, Marketplace Facilitator Law
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