Sales and Use Tax Post-Wayfair

2020 Whole Ball Of Tax

Marketplace Nexus

This chart indicates whether a state has marketplace nexus. In general, marketplace nexus refers to a third-party facilitator that is enabling the sale into the state for the retailer.

Note that state nexus statutes are subject to federal constitutional restrictions. However, in South Dakota v. Wayfair, Inc. (Dkt. No. 17-494, June 21, 2018), the U.S. Supreme Court overruled Quill Corp. v. North Dakota (504 U.S. 298 (1992)) and held that physical presence is no longer required to establish sales and use tax nexus.

State Marketplace Nexus Comments Citation CCH¶
Alabama Yes Marketplace facilitators with sales into Alabama made through the marketplace of $250,000 or more for the preceding 12 months, must either: (1) register with the Department of Revenue to collect and remit simplified sellers use tax on retail sales made through the marketplace facilitator’s marketplace by or on behalf of a marketplace seller that are delivered in Alabama, whether by the marketplace facilitator or another person, or (2) report such sales to the Department of Revenue and provide customer notifications.
We recommend you reference cited authority for more information.
Ala. Code §40-23-190, Ala. Code §40-23-191, SSUT Marketplace FAQs Alabama 60-025
Arizona Yes Effective Oct. 1, 2019 for marketplace facilitators with gross retail proceeds or income over $100,000 annually.

Ariz. Rev. Stat. §42-5043 Arizona 60-025
Arkansas Yes A marketplace facilitator is required to collect sales tax if, in the previous or current calendar year, it had aggregate sales within the state, or deliveries to locations within the state, exceeding:$100,000; or 200 transactions. Ark. Code. Ann. §26-52-103, Ark. Code. Ann. §26-53-124, Arkansas 60-025
Califoria Yes Applicable October 1, 2019, a marketplace facilitator is considered the seller and retailer for each sale facilitated through its marketplace. Such a facilitator that meets both of the following requirements is the retailer selling or making the sale of tangible personal property sold through its marketplace: (1) the marketplace facilitator is registered or is required to register with the California Department of Tax and Fee Administration (CDTFA); and (2) the marketplace Applicable October 1, 2019, a marketplace facilitator is considered the seller and retailer for each sale facilitated through its marketplace. Such a facilitator that meets both of the following requirements is the retailer selling or making the sale of tangible personal property sold through its marketplace: (1) the marketplace facilitator is registered or is required to register with the California Department of Tax and Fee Administration (CDTFA); and (2) the marketplace Cal. Rev. & Tax. Code §6203 California 60-025
Colorado Yes Effective Oct. 1, 2019 for marketplace facilitators with retail sales of tangible personal property, commodities, or specified services that exceeded $100,000 in the previous year. Colo. Rev. Stat. §39-26-102 Colorado 60-025
Connecticut Yes Effective December 1, 2018, a marketplace facilitator will be considered the retailer of each sale the facilitator facilitates on its forum for a marketplace seller. Each marketplace facilitator: (1) must collect and remit tax for each such sale; (2) is responsible for all sales and use tax obligations as if such marketplace facilitator was the retailer of such sale; and (3) must keep such records and information as may be required by the Commissioner of Revenue Services to ensure proper tax collection and remittance.
We recommend you reference cited authority for more information.
Conn. Gen. Stat. §12-407(a)(12) and (a)(15), Conn. Gen. Stat. §12-408e Connecticut 60-025
District of Columbia Yes Effective April 1, 2019, for marketplace facilitators with (1) retail sales of at least $100,000 into DC, or (2) 200 or more separate sales into DC. D.C. Code Ann. §47-2202, D.C. Code Ann. §47-3931 District of Columbia 60-025
Florida No Florida 60-025
Georgia No Ga. Code. Ann. §48-8-2(8)(M.1)-(M.2), Ga. Code. Ann. §48-8-30(c.1)(1) Georgia 60-025
Hawaii Yes Effective January 1, 2020, marketplace facilitators are the sellers of tangible personal property, intangible property or services for sales and use tax purposes. Sec. 1, Act 41 (S.B. 2514), Laws 2018 Hawaii 60-025
Idaho Yes A “marketplace facilitator” must register with the Commission, collect, report, and remit state-level Idaho sales and use tax on sales they facilitate in their marketplace if they meet either set of these criteria: (1) they lack physical presence in Idaho and have over $100,000 in Idaho sales in the previous or current calendar year. In such a case, their own sales and the sales they facilitate are included in the threshold calculation; or (2) they have physical presence in Idaho and have not previously facilitated a retail sale in the state. In such a case, they have 45 days to comply with the registration, collection, and remittance requirements upon completing their first facilitated Idaho retail sale.
We recommend you reference cited authority for more information.
Illinois Yes (effective January 1, 2020) Effective January 1, 2020, a marketplace facilitator that meets either of the following economic thresholds will be a retailer required to collect and remit sales and use tax: (1) the total revenues from sales by the marketplace facilitator and marketplace sellers are $100,000 or more; or (2) the marketplace facilitator and marketplace sellers enter into 200 or more sales transactions.
We recommend you reference cited authority for more information.
35 ILCS 105/2d, 35 ILCS 110/2, Illinois 60-025
Indiana Yes Effective July 1, 2019, marketplace facilitators are retail merchants when they engage in certain activities for sellers on their marketplace. The marketplace may be physical or on the internet. A marketplace facilitator must register, collect, and remit sales and use tax if it has economic nexus with Indiana and the retailer itself does not have nexus with Indiana.
We recommend you reference cited authority for more information.
Ind. Code §6-2.5-1-21.9 Indiana 60-025
Iowa Yes Marketplaces are required to collect Iowa sales tax on behalf of sellers using the marketplace. A remote seller must collect Iowa sales tax if it sells $100,000 or more in products and/or services. Iowa Code §423.14A Iowa 60-025
Kansas No AGO 2019-08 Kansas 60-025
Kentucy Yes Effective July 1, 2019, for marketplace facilitators with (1) retail sales of at least $100,000 into KY, or (2) 200 or more separate sales into KY. Ky. Rev. Stat. Ann. §139.340, Ky. Rev. Stat. Ann. §139.450 Kentucky 60-025
Louisiana Yes Remote sellers selling through a marketplace or similar arrangement may register and voluntarily collect. Louisiana 60-025
Maine Yes Me. Rev. Stat. Ann. tit. 36, §1951-C Maine 60-025
Maryland Yes Md. Code Ann. 11-403.1 Maryland 60-025
Massachusetts Yes Effective October 1, 2019, for marketplace facilitators with sales within Massachusetts in the prior or current taxable year that exceed $100,000. Mass Regs. Code tit. 830, §64H.1.7 Massachusetts 60-025
Michigan Yes Mich. Comp. Laws §205.52d Michigan 60-025
Minnesota Yes Remote marketplace providers must collect and remit tax if, over the prior 12-month period, they make either: (1) 200 or more retail sales shipped to Minnesota; or (2) $100,000 or more in retail sales shipped to Minnesota.
We recommend you reference cited authority for more information.
Minn. Stat. §297A.66 Minnesota 60-025
Missippi Yes Mississippi 60-025
Missouri No Missouri 60-025
Nebraska Yes Multivendor marketplace platforms with over $100,000 in sales or 200 or more transactions in the state annually, must collect tax. Neb. Rev. Stat. §77-2701.13 Nebraska 60-025
Nevada Yes Effective October 1, 2019, for marketplace facilitators with: (1) cumulative gross receipts exceeding $100,000 from retail sales in Nevada, or; (2) at least 200 separate retail sales transactions in Nevada in the current or preceding calendar year. Nev. Rev. Stat. §372.105, Nev. Rev. Stat. §374.110, Nev. Rev. Stat. §377.040 Reg. No. R189-18 Nevada 60-025
New Jersey Yes A marketplace facilitator is required to collect tax on sales of tangible personal property, specified digital products, and services delivered into New Jersey, which are made by a marketplace seller through any physical or electronic marketplace owned, operated, or controlled by the marketplace facilitator.
We recommend you reference cited authority for more information.
We recommend you reference cited authority for more information.
New Mexico Yes As part of the economic nexus rules, gross receipts subject to the tax includes receipts collected by a marketplace provider from sales, leases and licenses of tangible personal property; and sales of licenses and sales of services or licenses for use of real property that are sourced to New Mexico. N.M. Stat. Ann. §7-9-4 New Mexico 60-025
New York Yes A marketplace provider that has no physical presence in New York, but meets the following requirements in the immediately preceding four sales tax quarters, is required to register and collect/remit sales tax: (1) makes or facilitates more than $500,000 in sales of tangible personal property delivered in New York, and (2) makes or facilitates more than 100 sales of tangible personal property delivered in New York.
We recommend you reference cited authority for more information.
North Carolina Yes, effective February 1, 2020 Effective February 1, 2020, and applicable to sales that occur on or after that date, a marketplace facilitator that meets the same economic nexus threshold applicable to remote sellers must:
•register with the North Carolina Department of Revenue; and
•collect and remit sales and use taxes.
This provision applies to a marketplace facilitator that makes sales, including all marketplace-facilitated sales for all marketplace sellers, sourced to North Carolina for the previous or the current calendar year that meet either of the following:
•has gross sales in excess of $100,000; or
•has 200 or more separate transactions.
We recommend you reference cited authority for more information.
North Dakota Yes Effective October 1, 2019, for marketplace facilitators with more than $100,000 in gross sales in North Dakota in the current or previous calendar year. N.D. Cent. Code §57-39.2-02.2, N.D. Cent. Code §57-40.2-02.3, N.D. Cent. Code §57-39.2-02.3, N.D. Cent. Code §57-40.2-02.4, Remote Seller Sales Tax, North Dakota Office of State Tax Commissioner North Dakota 60-025
Ohio Yes A marketplace facilitator has substantial nexus if, in the current or preceding calendar year, it (i) has gross receipts exceeding $100,000 from sales into Ohio, or (ii) engages in 200 or more separate sales transactions in Ohio. Ohio Rev. Code Ann. §5741.01 Ohio 60-025
Oklahoma Yes A “marketplace facilitator” or “referrer” lacking physical Oklahoma presence who had at least $10,000 in aggregate Oklahoma sales in the preceding 12-calendar-month period, must file an election with the Oklahoma Tax Commission to (1) collect and remit sales and use tax due on tangible personal property and obtain a sales tax permit, or (2) comply with notice and reporting requirements. Okla. Stat. tit. 68, §1392 Oklahoma 60-445
Pennsylvania Yes A marketplace facilitator that meets the $100,000 economic nexus threshold must collect tax on all Pennsylvania sales. This applies even if the sale is on behalf of a marketplace seller that does not have any nexus with Pennsylvania. 72 P.S. §7213.1(a), 72 P.S. §7201(b)(3.5), Sales and Use Tax Bulletin 2019-01, Uncodified Sec. 33, Act 13 (H.B. 262), Laws 2019 Pennsylvania 60-025
Rhode Island Yes R.I. Gen. Laws §44-18.2-1 et seq. Rhode Island 60-025
South Carolina Yes Economic nexus occurs when gross sales into South Carolina are more than $100,000 in this or the last calendar year. S.C. Code Ann. §12-36-1340 South Carolina 60-025
South Dakota Yes Effective March 1, 2019, for marketplace facilitators with: (1) $100,000 or more in gross sales in South Dakota; or (2) at least 200 separate retail sales transactions in Nevada in the current or preceding calendar year. S.D. Codified Laws §10-45-2 South Dakota 60-025
Tennessee No Tennessee 60-025
Texas Yes Effective October 1, 2019, for marketplace providers with $500,000 or more in gross revenue from sales into Texas. 34 Tex. Admin. Code §3.286 Texas 60-025
Utah Yes Marketplace facilitators are required to collect tax if, in the previous or current calendar year, the marketplace facilitator makes sales on behalf of or facilitates sales on behalf of one or more marketplace sellers that: (1) have more than $100,000 in gross revenue in the state or (2) make at least 200 separate transactions in the state.
We recommend you reference cited authority for more information.
Utah Code Ann. §59-12-102, Utah Code Ann. §59-12-107.6, Publication 37 Utah 60-025
Vermont Yes Effective June 1, 2019, the definition of "vendor" is expanded to include: (1) a marketplace facilitator who has facilitated sales by marketplace sellers to destinations within Vermont of at least $100,000, or totaling at least 200 individual sales transactions, during any 12-month period preceding the monthly period with respect to which that person's sales and use tax liability is determined; and (2) a marketplace seller who has combined sales to a destination within Vermont and sales through a marketplace to a destination within Vermont of at least $100,000, or totaling at least 200 individual sales transactions, during any 12-month period preceding the monthly period with respect to which that person's sales and use tax liability is determined. Moreover, the definition of "persons required to collect tax" also is expanded to include marketplace facilitators with respect to retail sales made on behalf of a marketplace seller.
We recommend you reference cited authority for more information.
Vt. Stat. Ann. tit. 32, §9701 Vt. Stat. Ann. tit. 32, §9713 Vermont 60-025
Virginia Yes Marketplace facilitators are required to register, collect and remit retail sales and use tax if the facilitator engages in certain activities on a marketplace platform and exceeds the state's economic threshold. The economic threshold is: (1) more than $100,000 in annual gross revenue from sales in Virginia; or (2) at least 200 sales transactions in Virginia.
We recommend you reference cited authority for more information.
Va. Code Ann. §58.1-612 Virginia 60-025
Washington Yes Marketplace facilitators with more than $100,000 in cumulative gross receipts in Washington in the current or prior calendar year are required to collect tax. Wash. Rev. Code §82.08.0531 Washington 60-025
West Virginia Yes Collection requirements are applicable to sales by marketplace facilitators or referrers made on and after July 1, 2019. A marketplace facilitator, referrer, or remote seller is required to collect sales and use tax when: (1) the marketplace facilitator, referrer, or remote seller makes or facilitates West Virginia sales on its own behalf or on behalf of one or more marketplace sellers equal to or exceeding $100,000 in gross revenue for an immediately preceding or current calendar year; or (2) the marketplace facilitator, referrer, or remote seller makes or facilitates West Virginia sales on its own behalf or on behalf of one or more marketplace sellers in 200 or more separate transactions for an immediately preceding or current calendar year.
We recommend you reference cited authority for more information.
W. Va. Code §11-15A-6b, West Virginia 60-025
Wisconsin Yes Effective January 1, 2020, a marketplace provider is liable for the tax imposed on the entire sales price charged to the purchaser, including any amount charged by the marketplace provider for facilitating the sale, from the sale, license, lease or rental of tangible personal property, or items, property, or goods or services. Wis. Stat. §77.51(13gm), Wis. Admin., Wisconsin 60-025
Wyoming Yes Marketplace facilitators are subject to the economic nexus thresholds: (i) over $100,000 in sales to Wyoming or (ii) 200 or more transactions in the current or prior calendar year.
Remote sellers with over $100,000 in sales to Wyoming or 200 or more transactions in the current or prior calendar year, have nexus. We recommend you reference cited authority for more information.
Wyo. Stat. Ann. §39-15-501 Wyoming 60-025

SOURCE: Wolters Kluwer, 2020
Permission for use granted.
Date Prepared: 1/8/2020 7:22:25 PM


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