Amazon US sales tax
In the US, sales tax is set by each state, not at the federal level. In most cases Amazon collects it for you, but if you also sell through your own website or fall under certain state rules, the obligation may stay with you.
Overview
Marketplace facilitator laws
Every state with a sales tax has one: Amazon collects the tax from buyers on sales made through Amazon and remits it to the state.
When you may need to register
If your own-website sales exceed a state's economic nexus threshold, if a state requires marketplace sellers to register or report, or if you have a physical presence in the state.
Your formation state doesn't set your sales tax
The state where you form your LLC doesn't determine sales tax; tax applies based on the buyer's state.
State table
The base rate is the state rate only and excludes city and county add-ons. Click a state for details and sources.
| State | State sales tax | Base rate | Local add-ons | Marketplace facilitator law |
|---|---|---|---|---|
| Alabama | Yes | 4% | Yes | Yes |
| Alaska | No | 0% | Yes | Yes |
| Arizona | Yes | 5.6% | Yes | Yes |
| Arkansas | Yes | 6.5% | Yes | Yes |
| California | Yes | 7.25% | Yes | Yes |
| Colorado | Yes | 2.9% | Yes | Yes |
| Connecticut | Yes | 6.35% | No | Yes |
| Delaware | No | 0% | No | No |
| District of Columbia | Yes | 6% | Pending verification | Yes |
| Florida | Yes | 6% | Yes | Yes |
| Georgia | Yes | 4% | Yes | Yes |
| Hawaii | Yes | 4% | Yes | Yes |
| Idaho | Yes | 6% | Yes | Yes |
| Illinois | Yes | 6.25% | Yes | Yes |
| Indiana | Yes | 7% | Pending verification | Yes |
| Iowa | Yes | 6% | Yes | Yes |
| Kansas | Yes | 6.5% | Yes | Yes |
| Kentucky | Yes | 6% | No | Yes |
| Louisiana | Yes | 5% | Yes | Yes |
| Maine | Yes | 5.5% | Pending verification | Yes |
| Maryland | Yes | 6% | Pending verification | Yes |
| Massachusetts | Yes | 6.25% | No | Yes |
| Michigan | Yes | 6% | No | Yes |
| Minnesota | Yes | 6.875% | Yes | Yes |
| Mississippi | Yes | 7% | Yes | Yes |
| Missouri | Yes | 4.225% | Yes | Yes |
| Montana | No | 0% | Pending verification | No |
| Nebraska | Yes | 5.5% | Yes | Yes |
| Nevada | Yes | 6.85% | Yes | Yes |
| New Hampshire | No | 0% | Pending verification | No |
| New Jersey | Yes | 6.625% | Pending verification | Yes |
| New Mexico | Yes | 4.875% | Yes | Yes |
| New York | Yes | 4% | Yes | Yes |
| North Carolina | Yes | 4.75% | Yes | Yes |
| North Dakota | Yes | 5% | Yes | Yes |
| Ohio | Yes | 5.75% | Yes | Yes |
| Oklahoma | Yes | 4.5% | Yes | Yes |
| Oregon | No | 0% | Pending verification | No |
| Pennsylvania | Yes | 6% | Yes | Yes |
| Rhode Island | Yes | 7% | No | Yes |
| South Carolina | Yes | 6% | Yes | Yes |
| South Dakota | Yes | 4.2% | Yes | Yes |
| Tennessee | Yes | 7% | Yes | Yes |
| Texas | Yes | 6.25% | Yes | Yes |
| Utah | Yes | 4.85% | Yes | Yes |
| Vermont | Yes | 6% | Yes | Yes |
| Virginia | Yes | 4.3% | Yes | Yes |
| Washington | Yes | 6.5% | Yes | Yes |
| West Virginia | Yes | 6% | Yes | Yes |
| Wisconsin | Yes | 5% | Yes | Yes |
| Wyoming | Yes | 4% | Yes | Yes |
Compiled from official state sources; fields we couldn't verify are marked "Pending verification". For general information only, not tax advice.
Frequently asked questions
Does Amazon collect sales tax for me?
Every state with a sales tax has a marketplace facilitator law: Amazon collects the tax from buyers on sales made through Amazon and remits it to the state. Sales through your own website are not covered.
What is nexus, and does an FBA warehouse create it?
Nexus is the connection that allows a state to require you to register for tax. It arises from sales volume (economic nexus) or physical presence. Whether inventory in an FBA warehouse counts as physical presence varies by state.
When do I need to register for sales tax?
In most states, sellers who sell only through a marketplace and have no physical presence don't need to register. You may need to if you also sell through your own website and exceed a state's threshold, or if a state has its own rule.
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