A Marketplace Facilitator is defined as a marketplace that contracts with third party sellers to promote the sale of physical property, digital goods, and services through a marketplace. As a result, Swappa is deemed to be a marketplace facilitator for third-party sales facilitated through swappa.com.

Swappa is required by law to calculate, collect, and remit sales tax on behalf of sellers for transactions destined to states where Marketplace Facilitator and/or Marketplace collection legislation is enacted.