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Many marketplace facilitators argue they aren’t the actual seller - they merely provide the platform that facilitates sales - and therefore aren’t responsible for collecting and remitting the sales tax that obligation has historically fallen on the seller. ![]() Given that more than half of all Amazon transactions occur through its marketplace, a significant portion of sales were going untaxed. Marketplace facilitator laws began to appear shortly after states realized that while Amazon had started taxing sales of its own products, it wasn’t charging sales tax on third-party, or marketplace, sales.
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