State legislatures picked up where they left off following an active 2019 on Internet sales tax (IST). States have swiftly moved to adopt laws requiring out of state sellers without a physical presence in their state to collect and remit sales tax in the wake of the U.S. Supreme Court’s decision on South Dakota v. Wayfair. Nearly every state with sales tax has adopted a remote seller law, and 39 jurisdictions (38 states plus Washington, DC) have extended collection requirements to “marketplace facilitators” like eBay.

In states with marketplace facilitator laws, eBay is required to calculate, collect, and remit sales tax on behalf of sellers for items shipped to customers in the state.