# Marketplace facilitator

> Marketplace facilitator — A platform — Amazon, Etsy, eBay — that every sales-tax state requires to collect and remit sales tax on sales it facilitates for third-party sellers; the seller does not collect again on those sales.

Source: https://lopifi.com/glossary/marketplace-facilitator
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is marketplace facilitator?** In accounting, marketplace facilitator means a platform — Amazon, Etsy, eBay — that every sales-tax state requires to collect and remit sales tax on sales it facilitates for third-party sellers; the seller does not collect again on those sales.

## Words this system refuses for it

- marketplace seller (the third party)

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)