I sell through an online marketplace that takes the money, keeps its fees, and collects the sales tax for me — how do I record those sales?

What counts as your sales when the marketplace takes the money

Not established from an authoritative source.

The gross sale, the charges kept back, the tax and the net payout

Not established from an authoritative source.

What the marketplace keeps out of each sale

The 'total amount of the sale' on which eBay computes the final value fee includes the item price, any handling charges, any shipping costs collected from the buyer (subject to stated exceptions), sales tax and any other applicable fees. (jurisdiction: United States (eBay.com listings), entity_scope: sellers listing on eBay.com, platform: eBay marketplace, platform_edition: eBay.com Selling fees help article, snapshot 2026-09-09, conditions: list is stated as 'includes', not a closed list; exceptions apply to shipping)

“The total amount of the sale includes the item price, any handling charges, any shipping costs collected from the buyer (some exceptions apply ), sales tax , and any other applicable fees.”

eBay charges one final value fee when the item sells, with no separate third-party payment processing fee; it is a percentage of the total amount of the sale plus a per-order fee of $0.30 for orders of $10.00 or less and $0.40 for orders over $10.00. (jurisdiction: United States (eBay.com listings; amounts in US dollars), entity_scope: sellers listing on eBay.com other than Store subscribers, vehicle sellers and eBay Live sellers, platform: eBay marketplace, platform_edition: eBay.com Selling fees help article, snapshot 2026-09-09, conditions: some category tables state a different treatment, e.g. athletic shoes where the per order fee is not charged)

“We charge one final value fee when your item sells, and you don't have to worry about third-party payment processing fees. This fee is calculated as a percentage of the total amount of the sale, plus a per order fee. For orders $10.00 or less the per order fee is $0.30, for orders over $10.00 the per order fee is $0.40.”

The international fee is calculated as 1.65% of the total amount of the sale and is automatically deducted from the seller's sales. (jurisdiction: United States (sellers with a US registered address; eBay.com listings), entity_scope: eBay.com sellers charged an international fee, i.e. not using eBay International Shipping where the delivery or buyer's registered address is outside the US, platform: eBay marketplace, platform_edition: eBay.com Selling fees help article, snapshot 2026-09-09, conditions: applies where the international fee is charged; sellers registered outside the US are referred to their own country fee page)

“This fee is calculated as 1.65% of the total amount of the sale and is automatically deducted from your sales.”

Where a seller uses supplemental services such as buying and printing shipping labels or participates in eBay advertising programs, additional terms may apply and the seller pays the associated costs or fees; details of those costs or fees appear on the seller's monthly financial statement and eBay charges the payment method set up on the seller account. (jurisdiction: United States (eBay.com listings), entity_scope: eBay.com sellers using supplemental services or advertising programs, platform: eBay marketplace, platform_edition: eBay.com Selling fees help article, snapshot 2026-09-09, conditions: examples of supplemental services are given with 'such as', so the list is open; additional terms 'may' apply)

“If you use supplemental services, such as buying and printing shipping labels on eBay, or if you participate in any of our advertising programs , additional terms and conditions may apply, and you'll pay any costs or fees associated with those services. Details of the costs or fees will be on your monthly financial statement and we'll charge the payment method you've set up on your seller account”

Not established from an authoritative source.

Required authority: authoritative professional or accounting standard, official platform documentation. Highest achieved: official platform documentation.

What the marketplace's fee and settlement reporting shows you

See The 'total amount of the sale' on which eBay computes the final value fee includes the item price, any handling charges, any shipping costs collected from the buyer (subject to stated exceptions), sales tax and any other applicable fees.

See eBay charges one final value fee when the item sells, with no separate third-party payment processing fee; it is a percentage of the total amount of the sale plus a per-order fee of $0.30 for orders of $10.00 or less and $0.40 for orders over $10.00.

Where the seller refunds the buyer or cancels the sale, the seller may be eligible for fee credits under eBay's fee credits policy. (jurisdiction: United States (eBay.com listings), entity_scope: sellers on eBay.com who refund a buyer or cancel a sale, platform: eBay marketplace, platform_edition: eBay.com Selling fees help article, snapshot 2026-09-09, conditions: eligibility is conditional and governed by a separate fee credits policy not reproduced here)

“If you need to refund the buyer or cancel the sale, you may be eligible for fee credits as per our fee credits policy.”

See Where a seller uses supplemental services such as buying and printing shipping labels or participates in eBay advertising programs, additional terms may apply and the seller pays the associated costs or fees; details of those costs or fees appear on the seller's monthly financial statement and eBay charges the payment method set up on the seller account.

Not established from an authoritative source.

Where to get the report that splits the payout

See The 'total amount of the sale' on which eBay computes the final value fee includes the item price, any handling charges, any shipping costs collected from the buyer (subject to stated exceptions), sales tax and any other applicable fees.

See Where a seller uses supplemental services such as buying and printing shipping labels or participates in eBay advertising programs, additional terms may apply and the seller pays the associated costs or fees; details of those costs or fees appear on the seller's monthly financial statement and eBay charges the payment method set up on the seller account.

Additional final value fees are calculated as a percentage of the total amount of the sale, and eBay indicates on the seller's Account Summary which listings are subject to additional fees. (jurisdiction: United States (eBay.com listings), entity_scope: eBay.com sellers subject to additional final value fees, platform: eBay marketplace, platform_edition: eBay.com Selling fees help article, snapshot 2026-09-09)

“Any additional final value fees will be calculated as a percentage of the total amount of the sale. We'll indicate which listings are subject to additional fees on your Account Summary - opens in new window or tab .”

eBay states that details of any tax charged on a seller's selling fees will appear on the seller's tax invoice. (jurisdiction: United States and the international seller jurisdictions listed in this section, entity_scope: eBay sellers charged tax on selling fees, platform: eBay, platform_edition: eBay US help article id=4121)

“Details of any tax charged on your selling fees will be on your tax invoice.”

eBay states that, depending on state law and the seller's registration address, it may be required to collect sales tax or other similar taxes on certain eBay selling fees, and that in the US this currently applies to sellers located in Hawaii, South Dakota, Texas and Washington. (jurisdiction: United States — currently Hawaii, South Dakota, Texas and Washington, entity_scope: eBay sellers with a registration address in the named states, platform: eBay, platform_edition: eBay US help article id=4121, conditions: depends on state law and the seller's registration address; applies to certain eBay selling fees only; stated as the current position at the time of the article)

“Depending on state law and your registration address, eBay may be required to collect sales tax or other similar taxes on certain eBay selling fees. In the US, this currently applies to sellers located in Hawaii, South Dakota, Texas, and Washington.”

Not established from an authoritative source.

Sales tax the marketplace collected: what your records should show

Under California's Marketplace Facilitator Act, from 1 October 2019 a marketplace facilitator is generally responsible for collecting, reporting and paying the tax on retail sales made through its marketplace for delivery to California customers. (jurisdiction: California, United States, entity_scope: marketplace facilitators, for retail sales made through their marketplace for delivery to California customers, effective_from: 2019-10-01, conditions: stated as a general rule ('generally responsible'); California sales and use tax only)

“The Marketplace Facilitator Act , added by Assembly Bill (AB) 147 (Stats. 2019, ch. 5), and amended by Senate Bill 92 (Stats. 2019, ch. 34) and AB 1402 (Stats, 2021, ch. 421) provides that beginning October 1, 2019, a marketplace facilitator is generally responsible for collecting, reporting, and paying the tax on retail sales made through their marketplace for delivery to California customers.”

From 1 October 2019 a marketplace seller is no longer considered the retailer of its sales of tangible merchandise facilitated through a marketplace, provided the marketplace facilitator is registered or required to be registered for a seller's permit or Certificate of Registration - Use Tax. (jurisdiction: California, United States, entity_scope: marketplace sellers, for sales of tangible merchandise facilitated through a marketplace as defined by statute, effective_from: 2019-10-01, conditions: only where the marketplace facilitator is registered or required to be registered for a seller's permit or Certificate of Registration - Use Tax; 'marketplace' as defined by the California statute)

“If you are a marketplace seller , beginning October 1, 2019, you are no longer considered the retailer of your sales of tangible merchandise facilitated through a marketplace, as defined by statute, provided the marketplace facilitator is registered or required to be registered for a seller's permit or Certificate of Registration – Use Tax.”

A marketplace seller is not responsible for collecting and remitting Texas sales and use tax on its sales made through the marketplace, conditional on the marketplace provider having certified that it is assuming those responsibilities. (jurisdiction: United States — Texas sales and use tax, entity_scope: marketplace sellers selling through a marketplace provider, conditions: the marketplace provider has certified it is assuming collection and remittance responsibility; applies only to the seller's sales made through that marketplace)

“As a marketplace seller, you are not responsible for collecting and remitting sales and use tax on your sales through the marketplace if the marketplace provider has certified they are assuming these responsibilities.”

A retailer registered with CDTFA is generally responsible for collecting the sales or use tax on its own retail sales in or for delivery in California, unless a statutory exemption or exclusion applies. (jurisdiction: California, United States, entity_scope: retailers registered with CDTFA, conditions: hedged as 'generally'; subject to any statutory exemption or exclusion)

“As a retailer registered with CDTFA, you are generally responsible for collecting the sales or use tax on your retail sales in California or for delivery in California, unless a statutory exemption or exclusion applies.”

Not established from an authoritative source.

Required authority: authoritative professional or accounting standard, high quality professional secondary reference, primary regulator or government. Highest achieved: primary regulator or government.

Who is treated as the retailer for tax on marketplace sales

See Under California's Marketplace Facilitator Act, from 1 October 2019 a marketplace facilitator is generally responsible for collecting, reporting and paying the tax on retail sales made through its marketplace for delivery to California customers.

See From 1 October 2019 a marketplace seller is no longer considered the retailer of its sales of tangible merchandise facilitated through a marketplace, provided the marketplace facilitator is registered or required to be registered for a seller's permit or Certificate of Registration - Use Tax.

CDTFA will not hold a marketplace seller liable for tax on a facilitated transaction if CDTFA can verify that the marketplace facilitator in fact collected the correct amount of tax or tax reimbursement from the purchaser on that transaction and paid it to CDTFA. (jurisdiction: California, United States, entity_scope: marketplace sellers, per transaction facilitated through a marketplace, conditions: conditional on CDTFA being able to verify that the facilitator collected the correct amount and paid it to CDTFA; applies transaction by transaction)

“In addition, CDTFA will not hold a marketplace seller liable for tax on a transaction facilitated through a marketplace if CDTFA can verify that the marketplace facilitator in fact collected the correct amount of tax or tax reimbursement from the purchaser on that transaction and paid it to CDTFA.”

Generally, from 1 January 2022 a marketplace seller is no longer responsible for collecting, reporting and paying the additional CDTFA-administered fees when a registered marketplace facilitator will be collecting, reporting and paying those fees on the seller's California retail sales facilitated through the facilitator's marketplace. (jurisdiction: California, United States, entity_scope: marketplace sellers whose California retail sales are facilitated through a registered marketplace facilitator (FAQ asked about sales exclusively so facilitated), effective_from: 2022-01-01, conditions: hedged as 'Generally, no'; applies only where a registered marketplace facilitator will be collecting, reporting and paying the fees; concerns the additional fees (e.g. eWaste, Lead-Acid Battery, Tire Fee, Lumber Products Assessment), not sales and use tax)

“Generally, no. Beginning January 1, 2022, you are no longer responsible to collect, report, and pay these fees when a registered marketplace facilitator will be collecting, reporting, and paying the fee(s) due on your California retail sales facilitated through their marketplace.”

A marketplace provider that is engaged in business in Texas must collect, report and remit Texas state and local sales and use tax on all sales made through its marketplace. (jurisdiction: United States — Texas state and local sales and use tax, entity_scope: marketplace providers engaged in business in Texas, conditions: provider is engaged in business in Texas; sales are made through the marketplace)

“Marketplace providers engaged in business in Texas must collect, report and remit state and local sales and use tax on all sales made through a marketplace.”

See A marketplace seller is not responsible for collecting and remitting Texas sales and use tax on its sales made through the marketplace, conditional on the marketplace provider having certified that it is assuming those responsibilities.

Where the marketplace provider issues no certification that it is collecting sales and use tax on the seller's behalf, the Comptroller says the seller should collect sales and use tax until a certification is received — so the seller's position turns on whether it holds that certification. (jurisdiction: United States — Texas sales and use tax, entity_scope: marketplace sellers whose marketplace provider has not issued a certification, conditions: no certification of any type has been issued by the provider; obligation stated to run until a certification is received)

“If the marketplace provider does not issue any type of certification that it is collecting sales and use tax on your behalf, then you should collect sales and use tax until you receive a certification.”

Partly established. Established: how that tax is characterised in relation to the seller's own tax liability (S10, S13, S14). Missing: how sales tax collected and remitted by a marketplace on a seller's behalf is characterised in relation to the seller's own revenue.

Do you still report those sales on your own return?

A marketplace seller that is required to be registered must continue to report its total sales on its California sales and use tax returns, including sales facilitated through a marketplace whose facilitator is registered or required to be registered with CDTFA. (jurisdiction: California, United States, entity_scope: marketplace sellers that are required to be registered with CDTFA, conditions: applies only to sellers required to be registered; concerns reporting on the California sales and use tax return)

“If you are a marketplace seller that is required to be registered, you are required to continue to report your total sales on your sales and use tax returns, including those sales facilitated through a marketplace that is owned, operated, or controlled by a marketplace facilitator that is registered or required to be registered with CDTFA.”

From 1 October 2019 a seller is not required to be registered as a retailer with CDTFA if all its sales of tangible merchandise are facilitated by marketplace facilitators who are the retailers for those sales; if it makes any sales other than facilitated ones, such as through its own website, it may be required to register. (jurisdiction: California, United States, entity_scope: sellers of tangible merchandise selling through marketplace facilitators registered with CDTFA, effective_from: 2019-10-01, conditions: de-registration only where all sales are facilitated by facilitators that are the retailers for those sales; non-facilitated sales: registration stated as a possibility ('may be required'))

“Yes, beginning October 1, 2019, you are not required to be registered as a retailer with us if all your sales of tangible merchandise are facilitated by marketplace facilitators who are the retailers for purposes of those sales. However, if you make any sales other than those facilitated by a marketplace facilitator, such as through your own website, you may be required to register (see General Registration Requirements heading).”

A Texas seller that sells through a marketplace remains responsible for holding a Texas tax permit and for filing its own sales and use tax returns on time, and that remains so even where all of its sales are through a marketplace provider. (jurisdiction: United States — Texas sales and use tax, entity_scope: Texas sellers (as distinct from remote sellers) that sell through a marketplace, conditions: seller is a Texas seller)

“If you are a Texas seller and sell through a marketplace, you are still responsible for having a Texas tax permit and filing your sales and use tax returns timely. This is true even if your only sales are through a marketplace provider.”

Not established from an authoritative source.

What each state's reporting and registration rules turn on

See A marketplace seller that is required to be registered must continue to report its total sales on its California sales and use tax returns, including sales facilitated through a marketplace whose facilitator is registered or required to be registered with CDTFA.

See From 1 October 2019 a seller is not required to be registered as a retailer with CDTFA if all its sales of tangible merchandise are facilitated by marketplace facilitators who are the retailers for those sales; if it makes any sales other than facilitated ones, such as through its own website, it may be required to register.

See A Texas seller that sells through a marketplace remains responsible for holding a Texas tax permit and for filing its own sales and use tax returns on time, and that remains so even where all of its sales are through a marketplace provider.

Partly established. Established: whether a seller must still report marketplace sales on its own returns (S18); what determines that requirement (S18). Missing: whether a seller must still report the tax collected on those sales on its own returns.

Putting it through one entry so the bank line ties and nothing is counted twice

The page states as background that journals record debit and credit entries for transactions in chronological order and that those entries are then posted to the general ledger, and it gives a non-exhaustive list of main journal types that includes the Sales Journal, Purchase Journal, Cash Disbursement Journal and Cash Receipt Journal. (jurisdiction: United States (Zoho Books US edition help, locale US-EN), entity_scope: general background statement about accounting journals; no entity type specified, platform: Zoho Books, platform_edition: US edition (US-EN) help documentation, conditions: stated as general background, not as a Zoho Books feature; the list of journal types is introduced with 'include' and is not closed)

“In accounting, journals are used to record debit and credit entries for transactions in chronological order. These entries are then posted to the general ledger. The main types of journals include the Sales Journal, Purchase Journal, Cash Disbursement Journal, and Cash Receipt Journal.”

A Zoho Books manual journal allows a user to record debit and credit entries directly against multiple accounts in a single entry. (jurisdiction: United States (Zoho Books US edition help, locale US-EN), entity_scope: Zoho Books organizations using the Manual Journals module, platform: Zoho Books, platform_edition: US edition (US-EN) help documentation, conditions: stated as a capability ('allows you to'), not an instruction to use it for any particular transaction; the page names no marketplace, fee or clearing-account use case)

“A manual journal allows you to directly record debit and credit entries for multiple accounts, ensuring accurate financial reporting.”

When entering a manual journal in Zoho Books, the total amount debited must always equal the total amount credited. (jurisdiction: United States (Zoho Books US edition help, locale US-EN), entity_scope: Zoho Books organizations entering manual journals, platform: Zoho Books, platform_edition: US edition (US-EN) help documentation)

“Note: Ensure that the amount debited is always equal to the amount credited.”

Manual journals can be created using bank accounts added in Zoho Books; such a journal then appears under the respective bank account as a Manually Added transaction, listed as either a withdrawal or a deposit, and can then be matched with an uncategorized transaction. (jurisdiction: United States (Zoho Books US edition help, locale US-EN), entity_scope: Zoho Books organizations with bank accounts added in Zoho Books, platform: Zoho Books, platform_edition: US edition (US-EN) help documentation, conditions: requires a bank account already added in Zoho Books; stated as an available capability ('You can also', 'You can then'), not as a required workflow)

“You can also create manual journals using the bank accounts you’ve added in Zoho Books. After creating a manual journal, the transaction will appear under the respective bank account as a Manually Added transaction, listed as either a withdrawal or a deposit. You can then match this manually added transaction with an uncategorized transaction.”

Not established from an authoritative source.

Required authority: authoritative professional or accounting standard, official platform documentation. Highest achieved: official platform documentation.

Entering it in your accounting system

In Zoho Books, manual journals are used to record financial transactions that cannot be recorded through standard modules, of which invoices and bills are given as examples. (jurisdiction: United States (Zoho Books US edition help, locale US-EN), entity_scope: Zoho Books organizations using the Manual Journals module, platform: Zoho Books, platform_edition: US edition (US-EN) help documentation, conditions: 'such as invoices or bills' is an open example list of standard modules)

“In Zoho Books, manual journals are used to record financial transactions that cannot be recorded through standard modules such as invoices or bills.”

See A Zoho Books manual journal allows a user to record debit and credit entries directly against multiple accounts in a single entry.

See When entering a manual journal in Zoho Books, the total amount debited must always equal the total amount credited.

See Manual journals can be created using bank accounts added in Zoho Books; such a journal then appears under the respective bank account as a Manually Added transaction, listed as either a withdrawal or a deposit, and can then be matched with an uncategorized transaction.

Not established from an authoritative source.

Refunds, shipping and promotional adjustments in the settlement

See Where the seller refunds the buyer or cancels the sale, the seller may be eligible for fee credits under eBay's fee credits policy.

Sales returns and allowances appears as an income statement line item presented as a subtraction from gross sales, intended to reduce sales by the amount of customer product returns and of sales allowances granted. (jurisdiction: US (US publisher of US CPE material; the article states no other jurisdiction), entity_scope: Businesses presenting an income statement with a gross sales line item, conditions: Presentation statement only; the article states no period-allocation or timing rule)

“Sales returns and allowances is a line item appearing in the income statement . This line item is presented as a subtraction from the gross sales line item, and is intended to reduce sales by the amount of product returns from customers and sales allowances granted.”

In the income statement the sales returns and allowances line item is followed by a net sales line item, calculated by adding gross sales and the negative sales returns and allowances amount. (jurisdiction: US (US publisher of US CPE material; the article states no other jurisdiction), entity_scope: Businesses presenting an income statement with gross sales and net sales line items)

“It is followed in the income statement by a net sales line item, which is a calculation that adds together the gross sales line item and the negative amount in the sales returns and allowances line item.”

Per this article, the freight out cost should be charged to expense as incurred and recorded within the cost of goods sold classification on the income statement. (jurisdiction: United States (US publisher of CPE for US state boards; the article names no other jurisdiction or framework), entity_scope: A supplier/seller incurring outbound delivery cost)

“This cost should be charged to expense as incurred and recorded within the cost of goods sold classification on the income statement .”

The article says freight-out amounts billed to customers should be treated as revenue only where shipping is the entity's primary revenue-generating activity. (jurisdiction: United States (US publisher of CPE for US state boards; the article names no other jurisdiction or framework), entity_scope: A shipping entity that bills freight out to its customers, conditions: applies to freight-out amounts billed to customers; revenue treatment conditioned on shipping being the entity's primary revenue-generating activity)

“Freight-out billings to customers should only be treated as revenue when doing so is the primary revenue-generating activity of the shipping entity.”

Partly established. Established: how refunds and returns processed by the marketplace are presented in the seller's books (S27, S28); how shipping amounts collected or charged are presented in the seller's books (S29). Missing: how promotional discounts funded by either party are presented in the seller's books.

Required authority: high quality professional secondary reference, official platform documentation. Highest achieved: high quality professional secondary reference.

How returns and shipping costs are shown in the books

See Sales returns and allowances appears as an income statement line item presented as a subtraction from gross sales, intended to reduce sales by the amount of customer product returns and of sales allowances granted.

See In the income statement the sales returns and allowances line item is followed by a net sales line item, calculated by adding gross sales and the negative sales returns and allowances amount.

See Per this article, the freight out cost should be charged to expense as incurred and recorded within the cost of goods sold classification on the income statement.

See The article says freight-out amounts billed to customers should be treated as revenue only where shipping is the entity's primary revenue-generating activity.

Partly established. Established: how refunds and returns handled by a marketplace are presented in the seller's own books (S27, S28); how shipping amounts handled by a marketplace are presented in the seller's own books (S29). Missing: how promotional discounts handled by a marketplace are presented in the seller's own books.

Keeping marketplace sales apart and proving who remitted the tax

See CDTFA will not hold a marketplace seller liable for tax on a facilitated transaction if CDTFA can verify that the marketplace facilitator in fact collected the correct amount of tax or tax reimbursement from the purchaser on that transaction and paid it to CDTFA.

Where a seller's sales of merchandise are facilitated through a marketplace, the seller should obtain and keep documentation showing that the marketplace facilitator is responsible for collecting, reporting and paying the tax to CDTFA. (jurisdiction: California, United States, entity_scope: sellers whose merchandise sales are facilitated through a marketplace, conditions: stated as 'should', not as an absolute requirement)

“When your sales of merchandise are facilitated through a marketplace, you should obtain and keep documentation to show that the marketplace facilitator is responsible for collecting, reporting, and paying the tax to CDTFA.”

A marketplace seller selling through several online marketplaces should contact each marketplace operator and ask for documentation stating that it is a marketplace facilitator registered with CDTFA and will be responsible for the tax on sales facilitated through its marketplace as of 1 October 2019. (jurisdiction: California, United States, entity_scope: marketplace sellers selling to California purchasers through one or more online marketplaces, effective_from: 2019-10-01, conditions: stated as 'should', per marketplace operator used)

“You should contact the persons operating the marketplaces where you sell tangible merchandise and ask them to provide documentation to you that states they are marketplace facilitators that are registered with CDTFA and they will be responsible for the tax on sales of tangible merchandise facilitated through their marketplace as of October 1, 2019.”

See Where the marketplace provider issues no certification that it is collecting sales and use tax on the seller's behalf, the Comptroller says the seller should collect sales and use tax until a certification is received — so the seller's position turns on whether it holds that certification.

Partly established. Established: what evidence the seller should retain that another party collected and remitted the tax on those sales (S31, S32, S36). Missing: how marketplace sales are kept distinguishable from sales the seller collects itself; how marketplace sales are kept distinguishable from sales made through other marketplaces.

Required authority: high quality professional secondary reference, primary regulator or government. Highest achieved: primary regulator or government.

Documentation to get and keep from each marketplace

See Where a seller's sales of merchandise are facilitated through a marketplace, the seller should obtain and keep documentation showing that the marketplace facilitator is responsible for collecting, reporting and paying the tax to CDTFA.

An agreement with the marketplace facilitator indicating that the facilitator is registered with CDTFA as a retailer and is responsible for collecting, reporting and paying tax to CDTFA on the seller's sales made through its marketplace is one item on the guide's open list of documentation that may support the seller's position. (jurisdiction: California, United States, entity_scope: sellers with sales facilitated by a marketplace facilitator, conditions: item of a list the guide states 'may include, but is not limited to')

“An agreement with the marketplace facilitator that indicates the marketplace facilitator is registered with CDTFA as a retailer and responsible for the collecting, reporting, and paying tax to CDTFA on your sales made through its marketplace.”

A marketplace seller should also obtain the marketplace facilitator's seller's permit or account number, and can verify that the account number is valid on CDTFA's 'Verify a Permit, License, or Account Now' webpage. (jurisdiction: California, United States, entity_scope: marketplace sellers, in respect of CDTFA permit/account numbers of their marketplace facilitators, conditions: stated as 'should' obtain and 'can' verify)

“You should also obtain the marketplace facilitator's seller's permit or account number. You can verify that it is a valid account number on our Verify a Permit, License, or Account Now webpage.”

See A marketplace seller selling through several online marketplaces should contact each marketplace operator and ask for documentation stating that it is a marketplace facilitator registered with CDTFA and will be responsible for the tax on sales facilitated through its marketplace as of 1 October 2019.

Keeping each channel separately identifiable in your records

See A retailer registered with CDTFA is generally responsible for collecting the sales or use tax on its own retail sales in or for delivery in California, unless a statutory exemption or exclusion applies.

See A marketplace seller selling through several online marketplaces should contact each marketplace operator and ask for documentation stating that it is a marketplace facilitator registered with CDTFA and will be responsible for the tax on sales facilitated through its marketplace as of 1 October 2019.

Not established from an authoritative source.