Sale Tax Filing: FBA Sellers

FBA Sellers using "Fulfilled by Amazon" services are required to register and file sales tax returns in most states where Amazon warehouses are located. If sales of taxable goods are shipped into such states, the FBA Seller should file sales tax returns.

Who can register or file sales tax returns?

An FBA Seller can research the different laws and procedures in each state. Filing can be done in-house if the FBA Seller is keen to keep up with different state/county/city forms and filing deadlines.

An FBA Seller can also outsource the registration and filing work to multistate sales tax filing and consulting companies. The following is a list of companies filing for FBA sellers.

Amazon Warehouse Locations

The FBA Seller should obtain a list of all Amazon warehouses in the United States. Asking Amazon Seller Support might result in an answer like this: "unfortunately we will not be able to provide you with the addresses of the Fulfillment Centers. You will be able to obtain them through your Shipping Queue as you create shipments, so you may want to track them through that process." If that is the case, there are resources on the web. Please visit our FBA Resources page for more info on Amazon warehouse locations.

Amazon Seller Sales Tax Collection

In order for the FBA Seller to collect tax in the proper jurisdiction, an Amazon seller tax collection feature needs to be activated. There may be an extra charge to use this Amazon tax collection feature. More info can be found in the Resources Page.

Home Rule States

Home-rule States are Arizona, Alabama, Colorado, Louisiana. These states allow its county and/or cities to separately collect tax. The FBA Seller must register not only with the state, but also with the city where each Amazon warehouse is located. Filing of sales tax returns must be sent to the State AND its jurisdictions. The state auditor does not work on behalf of the cities and might share the state audit assessments with the cities. This means that the FBA seller can be audited by each city auditor separately in addition to by the state auditor.

States with no Sales Tax

The following states have no sales tax and require no sales tax registration or filing:

  • New Hampshire
  • Oregon
  • Delaware
  • Alaska
  • Montana
Although Alaska state has no sales tax, its cities do collect sales tax.