Marketplace facilitator laws make the marketplace facilitator (e.g., Amazon, eBay, Etsy) responsible for collecting and remitting sales tax for all transactions made through the platform. As a result, marketplace sellers (aka, third-party sellers) generally aren’t liable for the tax due on marketplace sales. However, some states require marketplace sellers to register and file sales tax returns even if they only sell through marketplaces that collect and remit sales tax for them. Furthermore, since most marketplace facilitator laws apply only to marketplaces that have nexus with the state, emerging or small marketplaces may not collect sales tax on behalf of third-party sellers. It’s therefore essential for marketplace sellers to understand what each marketplace does — or doesn’t — do for them.