State Sales Taxes

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.

Based on recent Marketplace Facilitator tax legislation in more than 30 US states, the responsibility to collect and remit sales tax has shifted from the third party seller to the marketplace facilitator (Swappa). Beginning in 2020, 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. A list of these states can be found on this page.

When a buyer purchases an item on Swappa and the shipping address is located in one of the states shown on this page, Swappa will calculate and add applicable sales tax to the transaction during the checkout process. The buyer pays both the cost of the item as well as the calculated sales tax. Once collected, Swappa will remit the sales tax to the appropriate US State.

Please note that once Swappa collects the required tax in the states listed on this page, no further action is required on your part. Swappa does not charge any additional fees for automatically calculating, collecting and remitting sales tax. The collection process will apply to all sales, whether the seller is located in or outside of the United States.

Sellers are not able to opt out of selling items in the states listed on this page or opt out of Swappa automatically collecting sales tax on their behalf. In certain states, local taxes are not included within Marketplace Facilitator Legislation; Swappa is not responsible for those taxes.

Note: Currently taxes are not charged on behalf of the seller for Swappa Local sales (because Swappa does not facilitate the payment).

Where Swappa Collects and Remits State Sales Tax

# State Avg Rate Min Rate
1 Alabama AL 0.08360 0.04000
2 Arkansas AR 0.08570 0.06500
3 Arizona AZ 0.07870 0.05600
4 California CA 0.08260 0.06250
5 Colorado CO 0.06470 0.02900
6 Connecticut CT 0.06350 0.06350
7 District of Columbia DC 0.05750 0.05750
8 Georgia GA 0.07330 0.04000
9 Hawaii HI 0.04240 0.04000
10 Iowa IA 0.06890 0.06000
11 Idaho ID 0.06040 0.06000
12 Illinois IL 0.07500 0.06250
13 Indiana IN 0.07000 0.07000
14 Kentucky KY 0.06000 0.06000
15 Louisiana LA 0.09580 0.05000
16 Massachusetts MA 0.06250 0.06250
17 Maryland MD 0.06000 0.06000
18 Maine ME 0.05500 0.05500
19 Michigan MI 0.06000 0.06000
20 Minnesota MN 0.07180 0.06880
21 Mississippi MS 0.07020 0.07000
22 North Carolina NC 0.06900 0.04750
23 North Dakota ND 0.05510 0.05000
24 Nebraska NE 0.05860 0.05500
25 New Jersey NJ 0.06630 0.07000
26 New Mexico NM 0.07030 0.05130
27 Nevada NV 0.07780 0.04600
28 New York NY 0.08190 0.04000
29 Ohio OH 0.07100 0.05750
30 Oklahoma OK 0.07860 0.04500
31 Pennsylvania PA 0.06100 0.06000
32 Rhode Island RI 0.07000 0.07000
33 South Carolina SC 0.07360 0.06000
34 South Dakota SD 0.05600 0.04500
35 Texas TX 0.07440 0.06250
36 Utah UT 0.06610 0.04700
37 Virginia VA 0.05460 0.04300
38 Vermont VT 0.06040 0.06000
39 Washington WA 0.08760 0.06500
40 Wisconsin WI 0.05460 0.05000
41 West Virginia WV 0.06100 0.06000
42 Wyoming WY 0.05290 0.04000

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