Sales Tax Policy

Most US states have enacted marketplace facilitator tax laws that impact online marketplaces such as Mercari. These laws shift sales tax and state imposed fee collection responsibilities from third party sellers to the marketplace facilitating such transactions. As a result, Mercari began calculating, collecting, reporting, and remitting applicable sales tax on behalf of our third-party sellers in the marketplace states listed in the Marketplace Facilitator Laws table below.

State and local sales tax laws are subject to change and we will let you know when any changes occur. For more information, please refer to our help center article Sales Tax For Sellers.

Colorado Retail Delivery Fee Update (June 2022): Beginning July 1, 2022, for each Mercari transaction delivered within the state of Colorado, Mercari is required to charge and collect a Retail Delivery Fee in the amount of $0.27 from our buyers on each Colorado transaction. This fee is in addition to the applicable Colorado state and local sales tax

For more information on this Colorado Retail Delivery Fee, please visit: Retail Delivery Fee | Department of Revenue - Taxation

All applicable sales taxes and state imposed fees are reflected as a separate line item on the purchase receipt(s) of the buyer and it is the buyer's responsibility to pay all taxes and fees due.

Mercari does accept federal and state issued sales tax exemptions. Buyers claiming an exemption from sales tax must provide the appropriate tax exemption documentation to Mercari for review and, once validated, we will update your account accordingly to reflect the exemption.

For more information, please refer to our help center article Sales Tax For Buyers.

How Tax is Calculated

State and local sales tax rates vary and the actual amount of tax applied to your order depends on many factors including:

  • The final total item price
  • The nature of the item purchased (taxable or non-taxable item)
  • Separately stated shipping charges (taxable or non-taxable charges)
  • The shipment or delivery location of the item

Given these factors, sales tax amounts are not displayed at item listing rather the actual sales tax amounts to be charged are displayed to the buyers before their purchase. The tax rate applied to an order is the combined state and local rate of the address where your order is delivered.

Update: Beginning July 1, 2022, for each transaction delivered within the state of Colorado, Mercari is required to charge and collect a Retail Delivery Fee in the amount of $0.27 from our buyers on each Colorado transaction.

For more information on this Colorado Retail Delivery Fee, please visit: Retail Delivery Fee | Department of Revenue - Taxation

Marketplace Facilitator Laws

Mercari is responsible to collect and remit tax on taxable items shipped to the following states:

  • State
    Collection Start Date
    State
    Collection Start Date
  • Alabama
    10/1/2019
    Missouri
    7/1/2021
  • Arizona
    10/1/2019
    Nebraska
    10/1/2019
  • Arkansas
    10/1/2019
    Nevada
    10/1/2019
  • California
    10/1/2019
    New Jersey
    10/1/2019
  • Colorado
    10/1/2019
    New Mexico
    10/1/2019
  • Connecticut
    10/1/2019
    New York
    10/1/2019
  • District of Columbia
    10/1/2019
    North Carolina
    4/1/2020
  • Florida
    7/1/2021
    North Dakota
    10/1/2019
  • Georgia
    4/1/2020
    Ohio
    10/1/2019
  • Hawaii
    1/1/2020
    Oklahoma
    10/1/2019
  • Idaho
    10/1/2019
    Pennsylvania
    1/1/2020
  • Illinois
    1/1/2020
    Rhode Island
    10/1/2019
  • Indiana
    10/1/2019
    South Carolina
    10/1/2019
  • Iowa
    10/1/2019
    South Dakota
    10/1/2019
  • Kansas
    7/1/2021
    Tennessee
    10/1/2020
  • Kentucky
    10/1/2019
    Texas
    1/1/2020
  • Louisiana
    7/1/2020
    Utah
    10/1/2019
  • Maine
    10/1/2019
    Vermont
    10/1/2019
  • Maryland
    10/1/2019
    Virginia
    10/1/2019
  • Massachusetts
    10/1/2019
    Washington
    10/1/2019
  • Michigan
    4/1/2020
    West Virginia
    10/1/2019
  • Minnesota
    10/1/2019
    Wisconsin
    10/1/2019
  • Mississippi
    7/1/2020
    Wyoming
    10/1/2019