A marketplace facilitator is a platform that facilitates sales for third-party sellers and, under most US state laws, is required to collect and remit sales tax on those sales. Amazon, Etsy and similar marketplaces generally act as facilitators.
Why does Marketplace facilitator matter for founders?
It changes who collects, not necessarily who must register. A seller can still have registration or filing duties in a state even where the marketplace collects, which is why marketplace sellers should check state rules rather than assume the platform has handled everything.
Where can I read more about Marketplace facilitator?
Note: A plain-English definition for orientation, not legal or tax advice. Rules change - last checked 2026-07-21.