A marketplace facilitator is considered any online platform that provides a marketplace to third party sellers to allow them to sell their tangible goods, digital products and services. Large, well known marketplace facilitators are companies such as Amazon, eBay, Walmart online, Shopify, and ETSY. Under current laws these companies are required to collect and remit sales tax on behalf of the third party sellers that use their platforms to sell. All states that levy sales tax have marketplace facilitator laws with the exceptions of Florida, Georgia, Kansas, Louisiana, Mississippi, Michigan, Missouri, North Carolina, and Tennessee. Most marketplace facilitator thresholds are the same as those imposed on remote sellers. Learn more about these remote seller thresholds.