How states treat marketplace sales for nexus calculations

States differ in whether they include sales through a "Marketplace Facilitator" (MF) -- such as Amazon, Walmart, eBay, etc. -- when measuring a company's economic nexus. Here is a breakdown:


States that include marketplace-facilitated sales

  • Alaska
  • California
  • Connecticut
  • DC
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Kentucky
  • Maryland
  • Michigan
  • Minnesota
  • Nebraska
  • Nevada
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Rhode Island
  • South Carolina
  • South Dakota
  • Texas
  • Vermont
  • Washington
  • West Virginia
  • Wisconsin

States that exclude marketplace-facilitated sales

  • Alabama
  • Arizona
  • Arkansas
  • Colorado
  • Florida
  • Georgia
  • Illinois
  • Indiana
  • Louisiana
  • Maine
  • Massachusetts
  • Mississippi
  • Missouri
  • New Mexico
  • North Dakota
  • Oklahoma (if the MF collects sales tax)
  • Pennsylvania (if the MF collects sales tax)
  • Tennessee
  • Utah
  • Virginia
  • Wyoming
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