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Sales Tax

Sales tax is calculated based on the delivery address of your item.

Many US states have enacted laws that require online marketplaces like 1stDibs to collect sales tax on eligible purchases. These laws differ by state and we’re required to charge sales tax if the state you’re in mandates it, regardless of where it is coming from.

Click HERE for a state by state resource on US marketplace facilitator laws. 

Below is the direct link to each state's legislation:

State Active Date State Legislation
Alabama 1/1/2019 https://revenue.alabama.gov/sales-use/simplified-sellers-use-tax-ssut/simplified-sellers-use-tax-faqs/
Alaska 4/1/2020 https://arsstc.org
Arizona 10/1/2019 https://azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers
Arkansas 7/1/2019 https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/arkansas-remote-seller-frequently-asked-questions-faqs
California 10/1/2019 https://www.cdtfa.ca.gov/industry/MPFAct.htm
Colorado 10/1/2019 https://leg.colorado.gov/bills/hb19-1240
Connecticut 12/1/2018 https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG-8.pdf?la=en
District of Columbia 4/1/2019 https://otr.cfo.dc.gov/release/effective-april-1-marketplace-facilitators-must-collect-district-sales-taxes-its-sellers
Florida 7/1/2021 https://floridarevenue.com/taxes/tips/Documents/TIP_21A01-03.pdf
Georgia 4/1/2020 https://dor.georgia.gov/marketplace-facilitators
Hawaii 1/1/2020 https://tax.hawaii.gov/
Idaho 6/1/2019 https://tax.idaho.gov/i-1171.cfm
Illinois 1/1/2020 https://www2.illinois.gov/rev/research/publications/bulletins/Documents/2021/FY2021-02.pdf
Indiana 7/1/2019 https://www.in.gov/dor/business-tax/remote-seller-information/marketplace-facilitators/
Iowa 1/1/2019  https://tax.iowa.gov/marketplace-facilitators
Kansas 7/1/2021 https://www.ksrevenue.org/
Kentucky 7/1/2019 https://revenue.ky.gov/Pages/index.aspx
Louisiana 7/1/2020 https://revenue.louisiana.gov/Miscellaneous/Summary%20of%20Marketplace%20Facilitator%20Legislation.pdf
Maine 10/1/2019 https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1064&item=1&snum=129
Maryland 10/1/2019 https://marylandtaxes.gov/forms/Tax_Publications/Tax_Alerts/SUT_Tax_Alert_Sept2019.pdf
Massachusetts 10/1/2019 https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs
Michigan 1/1/2020 https://www.michigan.gov/documents/treasury/Marketplace_Facilitator__Seller_FAQs_674744_7.pdf
Minnesota 10/1/2018 https://www.revenue.state.mn.us/sales-tax-update-marketplace-providers
Mississippi 7/1/2020 https://www.dor.ms.gov/sites/default/files/Business/72-20-04%20MARKETPLACE%20FACILITATORS%20%281%29.pdf
Nebraska 4/1/2019 https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs
Nevada 10/1/2019 https://tax.nv.gov/Home/Features/Marketplace_Facilitators_and_Marketplace_Sellers/
New Jersey 11/1/2018  https://www.state.nj.us/treasury/taxation/pdf/pubs/sales/tb83.pdf
New Mexico 7/1/2019 https://www.tax.newmexico.gov/ or https://www.nmlegis.gov/Sessions/18%20Regular/bills/senate/SB0175.html
New York 6/1/2019 https://www.tax.ny.gov/pdf/memos/sales/m19-2s.pdf
North Carolina  2/1/2020 https://www.ncdor.gov/taxes-forms/sales-and-use-tax/marketplace-facilitators-and-marketplace-sellers
North Dakota 10/1/2019 https://www.nd.gov/tax/user/businesses/formspublications/sales-use-tax/streamlined-sales--use/marketplace-facilitator
Ohio 9/1/2019 https://tax.ohio.gov/wps/portal/gov/tax/business/ohio-business-taxes/sales-and-use/marketplace-facilitators
Oklahoma 7/1/2018 https://www.ok.gov/tax
Pennsylvania 4/1/2018 https://www.revenue.pa.gov/TaxTypes/SUT/OnlineRetailers/Pages/default.aspx
Puerto Rico 7/1/2020  http://www.hacienda.pr.gov/sites/default/files/english_version_draft_regulation_sut_amendments_traduccion.pdf
Rhode Island 7/1/2019 http://www.tax.ri.gov/Non-collecting%20retailers/index.php
South Carolina 4/29/2019 https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/IL19-14.pdf
South Dakota 3/1/2019 https://dor.sd.gov/media/e0ajtwlg/marketplace-provider-bulletin.pdf
Tennessee 10/1/2020 https://revenue.support.tn.gov/hc/en-us/sections/360009672231-Sales-Tax-Collection-by-Marketplace-Facilitators
Texas 10/1/2019 https://comptroller.texas.gov/taxes/sales/remote-sellers-marketplace-faq.php
Utah 10/1/2019 https://tax.utah.gov/sales/marketplace-facilitators
Vermont 6/7/2019 https://legislature.vermont.gov/statutes/section/32/233/09713
Virginia 7/1/2019 https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus
Washington 1/1/2018 https://dor.wa.gov/find-taxes-rates/retail-sales-tax/tax-obligation-marketplace-facilitators
West Virginia 7/1/2019 https://public.wvtax.gov/Business/SalesAndUseTax/ECommerce/MarketplaceFacilitators/Pages/MarketplaceFacilitators.aspx
Wisconsin 1/1/2020 https://www.revenue.wi.gov/Pages/Businesses/marketplace-providers-sellers.aspx
Wyoming 7/1/2019 https://www.wyoleg.gov/2019/Enroll/HB0069.pdf

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