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A marketplace provider is a person who owns or operates a marketplace (such as a physical or electronic store, internet website, software application, or catalog that sells items on behalf of third-party sellers) and processes sales or payments for marketplace sellers (third parties). Marketplace providers must collect and remit state and local sales and use tax on all third-party sales. The local tax due is based upon the customer’s “ship to” address or where the customer takes possession of the item.
NOTE: The allocated amount represents the local sales and use taxes allocated to each local tax authority from tax reported and paid by permitted marketplace providers.
Allocation information for prior months is available by contacting the Tax Allocation Section.
Total Net Payments This Period
| Authority Type | Allocation |
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