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