Alabama: Makes sales through the marketplace of $250,000 OR more in the preceding 12 months.

Alaska: Gross sales to buyers in Alaska meets or exceeds $100,000 or 200 transactions in the current OR previous calendar year.

Arizona: Aggregate sales within the state, or deliveries to locations within the state, exceeding $100,000 OR 200 transactions in the previous or current calendar year.

Arkansas: Aggregate sales within the state, or deliveries to locations within the state, exceeding $100,000 OR 200 transactions in the previous or current calendar year.

California: All marketplaces are considered to be marketplace facilitators if they both facilitate marketplace sales and are registered, OR are required to register, for a California sales tax permit.

Colorado: Retailers who sell more than $100,000 tangible personal property, services OR commodities in the previous year.

Connecticut: All marketplace retailers are considered marketplace facilitators.

Florida: Remote sales in the previous calendar year in which the sum of the sales prices exceeded $100,000.

Georgia: Any number of taxable sales in Georgia exceeding $100,000 in the previous calendar year.

Hawaii: Makes over $100,000 in retail sales OR seller makes 200 or more retail sales of sales into the state.

Idaho: Over $100,000 in Idaho sales in the previous OR current calendar year.

Illinois: Total revenues from sales by the marketplace facilitator and marketplace sellers are $100,000 or more AND the marketplace facilitator and marketplace sellers enter into 200 or more sales transactions.

Indiana: Most marketplaces (internet or physical) are considered marketplace facilitators. 

Iowa: Sells over $100,000 in products or services.

Kansas: A marketplace facilitator with annual gross receipts from sales sourced to Kansas in excess of $100,000, must collect and remit sales tax. Any marketplace facilitator who meets the $100,000 threshold for the first time in the current calendar year must collect tax on cumulative gross receipts from sales into the state in excess of $100,000 during the current calendar year.

Kentucky: Sales of at least $100,000 OR 200 or more separate sales into the state.

Louisiana: Remote sellers selling through a marketplace or similar arrangement may register and voluntarily collect.

Maine: Makes over $100,000 in retail sales OR seller makes 200 or more retail sales shipped to the state in the previous or current calendar year.

Maryland: Makes over $100,000 in retail sales OR seller makes 200 or more retail sales shipped to the state in the previous or current calendar year.

Massachusetts: Sales exceed $100,000 in the prior or current calendar year.

Michigan: Makes over $100,000 in retail sales OR seller makes 200 or more retail sales shipped to the state in the previous calendar year.

Minnesota: Makes over $100,000 in retail sales OR seller makes 200 or more retail sales shipped to the state.

Mississippi: Sales exceed $250,000 in any 12-month period. 

Missouri: (Effective Jan 1, 2023) Marketplace facilitators must collect sales tax on their own sales and sales made for a 3rd party seller.

Nebraska: Makes over 200 sales OR $100,000 in sales in the state annually.

Nevada: Makes cumulative gross receipts exceeding $100,000 from retail sales in Nevada, OR at least 200 separate retail sales transactions in Nevada in the previous or current calendar year.

New Jersey: All marketplace facilitators are required to collect sales tax on behalf of 3rd party marketplace sellers for transactions made into New Jersey.

New Mexico: All marketplace facilitators are required to collect sales tax on behalf of 3rd party marketplace sellers for transactions made into New Mexico.

New York: Makes or facilitates more than $500,000 in sales of tangible personal property delivered in New York AND makes or facilitates more than 100 sales of tangible personal property delivered in New York.

North Carolina: Makes more than $100,000 in sales OR more than 200 transactions sourced to North Carolina.

North Dakota: Makes more than $100,000 in gross sales to North Dakota in the previous or current calendar year.

Ohio: Has gross receipts exceeding $100,000 OR 200 or more separate transactions in Ohio.

Oklahoma: Makes $10,000 in aggregate Oklahoma sales in the preceding 12-calendar-month period; Marketplace facilitator can also choose to instead comply with notice and report requirements.

Pennsylvania: Makes more than $100,000 in sales to Pennsylvania.

Rhode Island: Makes more than $100,000 in sales to Rhode Island in 200 or more separate transactions.

South Carolina: Makes more than $100,000 in sales into South Carolina in the previous or current calendar year.

South Dakota: Makes $100,000 or more OR at least 200 separate retail sales transactions in the previous or current calendar year.

Tennessee: Made $100,000 during the previous 12-month period.

Texas: Makes $500,000 or more per year in gross revenue from sales into Texas.

Utah: Makes $100,000 in gross revenue into the state OR 200 separate transactions into the state in the previous or current calendar year.

Vermont: Makes $100,000 in gross revenue into the state OR 200 separate transactions into the state during any 12-month period preceding the monthly period with respect to which that person’s sales and use tax liability is determined.

Virginia: Makes $100,000 in gross revenue into the state OR 200 separate transactions into the state.

Washington: Vendors with more than $100,000 in gross receipts in the state in the current or prior calendar year.

Washington DC: Makes at least $100,000 in sales in the state OR 200 or more transactions in the previous or current calendar year.

West Virginia: Makes at least $100,000 in sales in the state OR 200 or more transactions in the immediately preceding or current calendar year.

Wisconsin: All marketplace facilitators are required to collect sales tax on behalf of 3rd party sellers.

Wyoming: Makes $100,000 in gross revenue into the state OR 200 separate transactions into the state in the previous or current calendar year.