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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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