All glossary terms
Glossary term
Marketplace Facilitator
A platform operator treated by law as the retailer or seller for certain sales-tax collection purposes on marketplace sales.
Related terms
1
Jurisdictions
us
Definition
A marketplace facilitator is typically a platform that lists goods or services for third-party sellers and, under state law, may be required to collect and remit sales tax on marketplace transactions. That relieves some seller collection burden, but it does not erase every other tax obligation the seller may still have.
Examples
- A state may require Amazon to collect tax on qualifying marketplace sales by third-party sellers.
- A seller's direct website sales are usually not covered by marketplace-facilitator collection rules.
Related terms
Translations
ESfacilitador de mercado
ZH市场平台促成者
Citations
CDTFA · Marketplace Facilitator Act
Primary sources
- California Marketplace Facilitator Act guideVerified 2026-05-01
- Texas marketplace providers and marketplace sellersVerified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.