All 45 states with sales tax (plus Washington D.C.) now have marketplace facilitator laws in effect. Missouri was the last state to enact its marketplace facilitator law on January 1, 2023, meaning complete nationwide coverage now exists.​

States Without Sales Tax

Only five states have no sales tax and therefore no marketplace facilitator laws:​

  • Montana

  • New Hampshire

  • Oregon

  • Delaware

  • Alaska (no statewide sales tax, though some local jurisdictions have their own marketplace facilitator requirements)