Do Marketplace Sales Count Toward Sales Tax Nexus?
Short answer: it depends on the state. About half the states with a sales tax add your Amazon, Etsy and eBay sales to your own-website sales when they check whether you’ve passed their threshold. The rest count only the sales you make yourself, or don’t say. Marketplaces still collect the tax on their own orders either way; what changes is whether your website has to start collecting.
If you only sell on marketplaces, this mostly doesn’t matter to you. It matters the day you add a Shopify, WooCommerce or BigCommerce store.
- Marketplace sales count in 21 states and DC, including California, Texas, New York, Washington, New Jersey, Michigan and North Carolina.
- Marketplace sales don’t count in 16 states, including Florida, Pennsylvania, Georgia, Virginia, Arizona, Illinois and Tennessee.
- The state doesn’t say in 8 states and for Alaska’s local tax: Kansas, New Mexico, North Dakota, Ohio, Rhode Island, Utah, West Virginia and Wyoming.
- Passing a threshold only makes your own sales taxable. Amazon keeps collecting on Amazon orders.
- Stock in a state overrides all of this. FBA inventory is usually physical nexus, so your direct sales there are taxable from the first one.
Why it matters: two sellers, same sales
Section titled “Why it matters: two sellers, same sales”Leo sells camping gear. In the last calendar year he sold $80,000 on Amazon and $25,000 through his Shopify store into each of two states, with no stock in either.
| Washington | Florida | |
|---|---|---|
| Amazon sales | $80,000 | $80,000 |
| Shopify sales | $25,000 | $25,000 |
| Do marketplace sales count? | Yes | No |
| Sales counted toward the threshold | $105,000 | $25,000 |
| Threshold | $100,000 | $100,000 |
| Leo has nexus? | Yes | No |
In Washington, Leo has to register and charge tax on his Shopify orders: $25,000 of sales at Washington’s 6.5% state rate is about $1,625 a year, before local taxes, that he isn’t currently collecting. In Florida, with the same sales, he owes nothing until his own-site sales alone pass $100,000. In both states Amazon carries on collecting tax on his Amazon orders.
The US nexus calculator checks your sales against every state’s threshold.
State by state: do marketplace sales count toward the threshold?
Section titled “State by state: do marketplace sales count toward the threshold?”“Threshold” is the economic nexus test for remote sellers: sales into the state in the current or previous year (some states use the last 12 months). “Yes” means the state tells you to add marketplace sales to your own when you check it. “No” means it tells you to leave them out. “Not stated” means we couldn’t find guidance either way from the state itself; ask the state before relying on either answer.
| State | Threshold | Do marketplace sales count? | Source |
|---|---|---|---|
| Alabama | $250,000 | No | State guidance |
| Alaska (local tax, ARSSTC) | $100,000 | Not stated | State guidance |
| Arizona | $100,000 | No | State guidance |
| Arkansas | $100,000 or 200 sales | No | State guidance |
| California | $500,000 | Yes | State guidance |
| Colorado | $100,000 | No | State guidance |
| Connecticut | $100,000 and 200 sales | Yes | State guidance |
| District of Columbia | $100,000 or 200 sales | Yes | State guidance |
| Florida | $100,000 | No | State guidance |
| Georgia | $100,000 or 200 sales | No | State guidance |
| Hawaii | $100,000 or 200 sales | Yes | State guidance |
| Idaho | $100,000 | Yes | State guidance |
| Illinois | $100,000 | No | State guidance |
| Indiana | $100,000 | No | State guidance |
| Iowa | $100,000 | Yes | State guidance |
| Kansas | $100,000 | Not stated | State guidance |
| Kentucky | $100,000 | Yes | State guidance |
| Louisiana | $100,000 | No | State guidance |
| Maine | $100,000 | No | State guidance |
| Maryland | $100,000 or 200 sales | Yes | State guidance |
| Massachusetts | $100,000 | No | State guidance |
| Michigan | $100,000 or 200 sales | Yes | State guidance |
| Minnesota | $100,000 or 200 sales | Yes | State guidance |
| Mississippi | $250,000 | No | State guidance |
| Missouri | $100,000 | Yes | State guidance |
| Nebraska | $100,000 or 200 sales | Yes | State guidance |
| Nevada | $100,000 or 200 sales | Yes | State guidance |
| New Jersey | $100,000 or 200 sales | Yes | State guidance |
| New Mexico | $100,000 | Not stated | State guidance |
| New York | $500,000 and 100 sales | Yes | State guidance |
| North Carolina | $100,000 | Yes | State guidance |
| North Dakota | $100,000 | Not stated | State guidance |
| Ohio | $100,000 or 200 sales | Not stated | State guidance |
| Oklahoma | $100,000 | No | State guidance |
| Pennsylvania | $100,000 | No | State guidance |
| Rhode Island | $100,000 or 200 sales | Not stated | State guidance |
| South Carolina | $100,000 | Yes | State guidance |
| South Dakota | $100,000 | Yes | State guidance |
| Tennessee | $100,000 | No | State guidance |
| Texas | $500,000 | Yes | State guidance |
| Utah | $100,000 | Not stated | State guidance |
| Vermont | $100,000 or 200 sales | Yes | State guidance |
| Virginia | $100,000 or 200 sales | No | State guidance |
| Washington | $100,000 | Yes | State guidance |
| West Virginia | $100,000 or 200 sales | Not stated | State guidance |
| Wisconsin | $100,000 | Yes | State guidance |
| Wyoming | $100,000 | Not stated | State guidance |
Delaware, Montana, New Hampshire and Oregon have no sales tax. Checked against each state’s published guidance in November 2026. States change these rules: Illinois dropped its 200-sales test on 1 January 2026, Kentucky on 1 August 2026 and Utah on 1 July 2025. Confirm with the state before you rely on a row. The state sales tax index has each state’s full guide.
What happens when Amazon sales put you over
Section titled “What happens when Amazon sales put you over”Passing a threshold doesn’t make Amazon’s orders your problem. It means:
- Register for a sales tax permit in that state (how to get a seller’s permit).
- Collect tax on your own sales from then on: turn the state on in your Shopify, WooCommerce or other checkout.
- File returns on the state’s schedule. Report the sales you made and the tax you collected. Some returns ask for your gross sales, including marketplace sales, and let you deduct the marketplace sales, so you don’t pay tax twice on them.
Do you need to register if you only sell on Amazon?
Section titled “Do you need to register if you only sell on Amazon?”Usually not. Marketplaces collect and pay the tax on their orders in every state with a sales tax, and most states don’t make sellers whose only sales go through a marketplace register at all.
The exceptions come from stock. When Amazon keeps your inventory in a state, some states treat that as a physical presence that needs a registration even if Amazon handles every sale. Here’s what the states with large Amazon fulfilment networks say:
| State | Register if Amazon is your only channel there? | Notes | Source |
|---|---|---|---|
| Arizona | No | State guidance | |
| California | No | State guidance | |
| Colorado | No | State guidance | |
| Florida | Depends | Required once you also sell outside marketplaces | State guidance |
| Georgia | Not stated | The state doesn’t say | State guidance |
| Illinois | No | State guidance | |
| Indiana | No | State guidance | |
| Kentucky | Depends | Stock in a Kentucky warehouse can require it | State guidance |
| Maryland | No | State guidance | |
| Michigan | No | State guidance | |
| Minnesota | Depends | Not if you have no presence there; FBA stock not addressed | State guidance |
| New Jersey | Yes | Property in a New Jersey warehouse means you must register | State guidance |
| New York | Depends | Not if Amazon collects and you make no other New York sales | State guidance |
| North Carolina | Depends | Required if stock there means you owe use tax | State guidance |
| Ohio | No | State guidance | |
| Pennsylvania | No | Not if every Pennsylvania sale goes through a marketplace | State guidance |
| South Carolina | No | State guidance | |
| Tennessee | Depends | Not if all your taxable sales go through marketplaces | State guidance |
| Texas | Depends | Not below $500,000 of total Texas sales, Amazon included | State guidance |
| Virginia | Depends | Current guidance says no; a 2017 bulletin says stock there requires it | State guidance |
| Washington | Yes | Stock held by Amazon is physical presence: register for B&O and sales tax | State guidance |
| Wisconsin | No | State guidance |
Stock in a state beats the threshold
Section titled “Stock in a state beats the threshold”Everything above is about economic nexus. If Amazon or a 3PL stores your stock in a state, you usually have physical nexus there instead, and physical nexus has no threshold. Your website sales into that state are taxable from the first order, whether or not your marketplace sales count.
Texas is the main exception: a seller whose only presence is stock at a marketplace’s Texas warehouse is treated as a remote seller, and only needs a permit once total Texas sales, marketplace sales included, pass $500,000. The Amazon MCF and Shopify guide covers finding your inventory states and setting up collection.
Common mistakes
Section titled “Common mistakes”- Assuming marketplace sales always count. In 16 states they don’t, so you may have registered somewhere you didn’t need to.
- Assuming they never count. In California, Texas, New York, Washington, 17 other states and DC, a mostly-Amazon business can reach the threshold with very little website revenue.
- Charging tax on marketplace sales on your return. If a state asks for gross sales, deduct the marketplace sales.
- Forgetting the transaction tests. Several states still count 200 sales as a threshold on its own, which low-priced products reach quickly.
- Ignoring stock. Thresholds don’t protect you in a state where your inventory sits.
How GoodVat helps
Section titled “How GoodVat helps”GoodVat connects to Amazon, Etsy, eBay and your own store together, so it measures each state’s threshold the way that state does: marketplace sales in where they count, out where they don’t, and your inventory states on top. It tells you where you have nexus, registers you through our accountant network, and files returns that deduct the marketplace sales already taxed.
Do Amazon sales count toward economic nexus?
Section titled “Do Amazon sales count toward economic nexus?”In about half the states, yes. California, Texas, New York, Washington, 17 other states and DC add your marketplace sales to your own-website sales when they check the threshold. Florida, Pennsylvania, Georgia, Virginia, Arizona and 11 other states count only the sales you make yourself. A few states don’t say either way.
If my Amazon sales put me over a threshold, what do I owe?
Section titled “If my Amazon sales put me over a threshold, what do I owe?”Tax on the sales you make yourself, such as through your own website, from the date you have to register. Amazon keeps collecting the tax on Amazon orders. You register in the state, turn on collection at your own checkout and file returns, leaving out the marketplace sales Amazon has already paid tax on.
Do I need a sales tax permit if I only sell on Amazon?
Section titled “Do I need a sales tax permit if I only sell on Amazon?”Usually not. Most states don’t require sellers whose only sales there go through a marketplace to register. The exceptions are mainly states where Amazon stores your stock: Washington and New Jersey expect you to register then, and several others are unclear. Selling through your own website as well changes the answer in many states.
Which states don’t count marketplace sales toward the threshold?
Section titled “Which states don’t count marketplace sales toward the threshold?”Alabama, Arizona, Arkansas, Colorado, Florida, Georgia, Illinois, Indiana, Louisiana, Maine, Massachusetts, Mississippi, Oklahoma, Pennsylvania, Tennessee and Virginia count only your direct sales, according to their published guidance as of November 2026.
Does FBA stock change the threshold rules?
Section titled “Does FBA stock change the threshold rules?”Yes, for your own-website sales. Inventory stored in a state is usually physical nexus, so the threshold doesn’t apply there: your direct sales into that state are taxable from the first one. Texas is an exception: below $500,000 of total Texas sales, stock held at a marketplace’s warehouse doesn’t require a permit.
Related guides
Section titled “Related guides”- Amazon MCF and Shopify sales tax: when Amazon ships your website orders
- Amazon FBA sales tax and nexus: what FBA stock means for you
- US nexus calculator: check your sales against every state
- State sales tax index: each state’s rules and rates
- Shopify sales tax: setting up collection