Two separate questions
Sales tax on a marketplace involves two different questions that are easy to blur together: what the marketplace is responsible for under state law, and what remains your responsibility as a seller. This article explains both sides for U.S. sales, as reviewed on August 2, 2026. It is general information, not tax or legal advice — whether any rule applies to your situation depends on facts a help article cannot know.
What marketplace facilitator laws do
Since the states began taxing remote commerce broadly, many have adopted marketplace facilitator laws. Under these laws, a business that operates a marketplace and facilitates third-party sales is required to collect and remit sales tax on the sales it facilitates once its activity in the state exceeds that state's thresholds, per the Streamlined Sales Tax Governing Board's marketplace facilitator guidance (accessed August 2, 2026). Thresholds vary by state: a common benchmark is $100,000 in sales or 200 transactions, with some states setting higher or lower marks.
The same guidance is explicit that facilitator collection does not always end a seller's own duties: a marketplace seller may still be required to register and file returns in a state, particularly for sales made outside a marketplace.
How Chase Sets handles sales tax today
Chase Sets tracks its marketplace activity in every U.S. state and the District of Columbia against per-state registration thresholds. Each state carries a readiness status that moves from monitoring through approaching-threshold and prepare-registration to registration-required and collection-required as activity grows. States with no statewide sales tax are kept out of collection requirements, and a small set of states with complex local tax administration is always held for manual review rather than automated threshold logic.
The system is built to fail closed. In production, if a state requires live collection and no provider-backed tax-quote service is composed, the checkout quote request is rejected — an order is never created with a silently missing tax amount. Every order that is created records an immutable tax snapshot, and the order total must reconcile the item subtotal, shipping, sales tax, and any authenticity-check fee exactly.
This article deliberately does not state whether tax is being collected on your sales in any specific state. That posture is decided per jurisdiction through a gated launch-readiness process that requires review by accounting and counsel, and it can change as marketplace activity crosses state thresholds. Chase Sets does not currently send sellers a notification when a state's collection posture changes.
What stays your responsibility
- Your own registrations and filings. If you sell outside Chase Sets, or a state's rules require registration from you even where a facilitator collects, those obligations are yours.
- Your income tax. Sales tax and income tax are separate; marketplace proceeds are still your business income. See Tax reporting and Form 1099-K.
- Your records. Keep your own record of what you sold and where it shipped. Your payout history in Getting paid shows the marketplace side.
- Your facts. Whether any state's rules reach your activity depends on your volumes, locations, and product mix. For real decisions, work with a tax professional.