For eCom businesses selling on marketplaces such as Amazon, eBay, and Walmart, the marketplaces collect and remit sales taxes on your behalf.  However, most states still require you to file a sales tax return with them regularly. This is otherwise known as filing a $0 Due Sales Tax Return.  Fill out the normal sales tax remittance form with the same information as you normally would, as if you collected sales tax.  It’s best to follow the state’s instructions for the form.

The main difference between a $0 due sales tax return and a regular sales tax return is that you want the final amount due to show $0.  On the form, there is space for “exempt revenue” or a similar field, depending on the state.  That exempt revenue number should match the taxable revenue number on the form.  By doing so, it tells the state that all your taxable revenue is exempt, which means the balance due is $0.

Note: Some states explicitly state you should not put any marketplace sales on the form itself.  If that is the case, you would enter $0 for both taxable and exempt revenue.