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In which States does the Wish Marketplace collect and remit sales tax on behalf of Merchants?
Some States have enacted ¡°Marketplace Facilitator¡± rules, which require marketplace facilitators to collect and remit sales tax on behalf of marketplace sellers if certain requirements or thresholds are met. In States where Wish collects and remits sales tax on behalf of sellers, Wish has determined that it is considered a marketplace facilitator due to the online sales marketplace it operates. Concurrently, Merchants that make sales through the Wish Marketplace are considered marketplace sellers due to their sales on the Wish marketplace. States¡¯ specific rules vary, but generally a marketplace facilitator is required to collect sales tax on retail sales made by a marketplace seller if sales through the marketplace reach a particular sales amount or volume threshold. For many States, this threshold is at least $100,000 of in-State sales or 200 separate in-State transactions, but some States have set forth other thresholds; the rules vary on a State-by-State basis.
For States in which Wish is registered and considered a marketplace facilitator under State law, Wish will collect sales tax and remit to the State on behalf of all Merchants that make sales into that particular State. Merchants that make sales through the Wish marketplace are generally not required to collect and remit sales tax on their sales made through the Wish marketplace in those States in which Wish is required to collect and remit tax. (Note that there are a few exceptions to this general understanding.)
Please refer to Wish Merchant Tax Policy for a list of jurisdictions that Wish will collect and remit sales tax to the jurisdictions for all in-State sales occurring on its marketplace.
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