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 2023): Beginning July 1, 2023, 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 $0.28 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, 2023, for each transaction delivered within the state of Colorado, Mercari is required to charge and collect a Retail Delivery Fee in the amount of $0.28 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: