Where is my FBA stock, and what does it trigger?
Amazon decides which fulfillment centers hold your units, and it moves them. Amazon also collects and remits the sales tax on your marketplace orders. What Amazon does not do is tell a state you are there — and stored goods are a physical presence, which some states say makes a seller register and file, even when every sale went through Amazon. Tick the states holding your stock and see what each one's revenue department actually says, with its own page and the date we last checked it.
Selling on Amazon.in as well? The same problem in India is the fulfilment centre's state deciding your registration.
Not tax advice; confirm with the state or a tax professional — every row links to the state's own page and shows when we last checked it. State rules change, and your own facts (an office, staff, other sales channels) can change the answer.
Step 1 — find the states from your own Seller Central reports
Amazon names these reports exactly as written here. It does not publish a public list matching a fulfillment center code to an address, so the last step is yours.
- Inventory Ledger report— the one that says where your units are now. Amazon describes its detailed view as showing “all inventory events in fulfillment centers, including event type, quantity, location, country, and disposition”, and its summary view lets you “select Country to display inventory location by country or Fulfillment center to display inventory location by fulfillment center” (Amazon: Inventory Ledger report). Amazon also confirms it replaced the Inventory Event Detail, Daily and Monthly Inventory History, Inventory Adjustments, Received Inventory and Inventory Reconciliation reports, so older advice pointing at those is out of date (Amazon: how to find the information you need).
- Monthly storage fees report — a second read on the same question, because storage is charged per centre. Its
fulfillment-centerfield is “Fulfillment center in which the ASIN is stored”, alongside acountry-codefield (Amazon: Monthly storage fees report). - Amazon-Fulfilled Shipments Report — useful, but read it carefully. Its
fulfillment-center-idis “The unique identifier from which fulfillment center the order was shipped”; theship-statefield in the same report is the buyer's state, not the centre's (Amazon: Amazon-Fulfilled Shipments Report). - Your own inbound shipments— how you turn a code into a state. Each shipment you create has a ship-to destination, and Amazon says “When your shipment is split, you'll see multiple shipments created, each directed to a different fulfillment center” ( Amazon: Send to Amazon, confirm shipping). Amazon's own wording for reaching them: “Click a shipment in the Shipping Queue to go to the Shipment Summary page” ( Amazon: create shipments with Send to Amazon).
Amazon can move units between centres after they arrive, so the ledger, not your shipping history, is the list of where stock sits today. If a code appears that you never shipped to, ask Amazon where it is rather than trusting a third-party code list — none of them is Amazon's.
Tick the states where Amazon holds your inventory
Your ticks stay in this browser. Each state you tick appears below with what its revenue department says.
No states ticked yet. Tick each state that appears in your own Seller Central reports (see the steps above) — the list of what each one requires shows up here.
What the three answers mean
- Registration required— the state's own page says a seller in this position needs a permit or licence, and usually returns with it, even though Amazon collects the tax. Those returns are often for little or no tax.
- No registration needed — the state says in writing that a seller whose sales all go through a collecting marketplace does not have to register. Where the state adds a condition, the row says so.
- Not confirmed— the state's pages do not settle this situation, or they point in different directions. The row links to the state so you can ask it; it never guesses on your behalf.
Amazon's side of this is its marketplace tax collection page: “As the marketplace facilitator, Amazon calculates, collects, remits, and refunds sales tax on third party sellers transactions destined to states where this legislation is enacted”. That page says nothing about your own registration — which is exactly the gap this tool fills.
How these rows were checked
Every reviewed row rests on a page published by that state's own revenue department, its statute or its administrative code — opened and read, not summarised from a vendor blog. Where a state's pages conflict, the row says “Not confirmed” and links you to the state rather than picking a side. Reviewed so far: 46 of the 46jurisdictions with a statewide sales tax, chosen to start with the ones most likely to be holding an FBA seller's units. The rest show whether the state has a sales tax, with its revenue department's link, marked “Not yet reviewed”. Sources were last checked 15 Sep 2026.
Every state at a glance
Registration required (13)
These states say a seller in this position holds a permit or licence — and usually files returns — even though the marketplace collects the tax.
Connecticut
Registration requiredStatewide sales tax: yesConnecticut names this exact situation: an out-of-state retailer with goods on a marketplace facilitator's premises in Connecticut must register for sales tax even if it is under the economic thresholds. Marketplace-only sellers register on Form REG-1 and then file, deducting the facilitated sales.
Source: Connecticut Department of Revenue Services: registering your business with DRSConnecticut DRS: sales taxLast checked 15 Sep 2026
Florida
Registration requiredStatewide sales tax: yesFlorida's marketplace statute says a marketplace seller with a physical presence in Florida shall register, and the Department counts owning tangible personal property in Florida as a business connection. The same sentence pairs registering with collecting on sales made outside the marketplace, and no Florida source names facilitator-held inventory, so ask the Department how it applies to you.
Source: Florida Statutes § 212.05965: taxation of marketplace salesFlorida Department of Revenue: sales and use taxLast checked 15 Sep 2026
Hawaii
Registration requiredStatewide sales tax: yesHawaii's statewide tax is the general excise tax, charged to the seller rather than the buyer, and its licence is the equivalent of sales tax registration. The Department says any marketplace seller with physical presence in the State is engaged in business and must register for a general excise tax licence, and it expressly covers goods delivered to a facilitator in Hawaii before the retail sale, which are then taxed at the wholesale rate.
Source: Hawaii Department of Taxation: Tax Information Release 2019-03 (revised), marketplace facilitatorsHawaii Department of Taxation: general excise taxLast checked 15 Sep 2026
Kentucky
Registration requiredStatewide sales tax: yesKentucky's marketplace-only relief is written for remote retailers, which the state defines as having no physical presence in Kentucky, and it reaches only sellers not otherwise required to collect. A seller whose goods sit in a Kentucky warehouse or storage place is a retailer engaged in business there under KRS 139.340, so it holds a Kentucky sales and use tax permit.
Source: Kentucky TAXANSWERS: remote retailers and marketplace providers FAQsKentucky Department of Revenue: sales and use taxLast checked 15 Sep 2026
Maine
Registration requiredStatewide sales tax: yesMaine Revenue Services says a marketplace seller with a physical presence in Maine must register whatever its sales volume, and its own list of physical presence includes inventory. Once registered you report the facilitated sales as exempt sales, and returns are due even when every sale is exempt.
Source: Maine Revenue Services: marketplace FAQMaine Revenue Services: sales and use taxLast checked 15 Sep 2026
Minnesota
Registration requiredStatewide sales tax: yesMinnesota's registration guide lists keeping inventory in a Minnesota fulfilment centre as a taxable presence that means registering, out-of-state retailers included. Its marketplace relief is framed for remote sellers, which Minnesota defines as sellers without a physical presence in the state.
Source: Minnesota Department of Revenue: who needs to register?Minnesota Department of Revenue: sales and use taxLast checked 15 Sep 2026
Nebraska
Registration requiredStatewide sales tax: yesNebraska requires a sales tax permit from every person engaging in business as a retailer in the state, and its regulation counts using a warehouse or storage place in Nebraska — directly, indirectly or through an agent — as engaging in business. Nebraska publishes no marketplace-only exemption from that permit.
Source: Nebraska Department of Revenue: Reg-1-004, permitsNebraska Department of Revenue: sales and use taxLast checked 15 Sep 2026
New Jersey
Registration requiredStatewide sales tax: yesNew Jersey counts storage of inventory at a location in the state as physical presence whoever owns the facility, which makes you something other than a remote seller. The Division of Taxation says a person with physical presence in New Jersey selling taxable items must register, and its marketplace-only registration relief is written for remote sellers.
Source: New Jersey Division of Taxation: TB-78(R), nexus for sales and use taxNew Jersey Division of Taxation: sales and use taxLast checked 15 Sep 2026
New Mexico
Registration requiredStatewide sales tax: yesNew Mexico's gross receipts tax guidance says a seller physically located in New Mexico must register, report and pay, and its nexus page lists property stored in New Mexico as physical nexus. You can deduct receipts the marketplace provider already taxed, but the returns still have to be filed.
Source: New Mexico Taxation and Revenue Department: FYI-206, gross receipts tax and marketplace salesNew Mexico Taxation and Revenue: gross receipts taxLast checked 15 Sep 2026
South Dakota
Registration requiredStatewide sales tax: yesSouth Dakota says every seller with a physical presence in the state must hold a sales tax licence however small its sales, and its economic threshold applies only to sellers without one. Once licensed you are not remitting on sales a licensed marketplace already remits. No South Dakota page states outright that a facilitator's warehouse is your physical presence, so confirm your case.
Source: South Dakota Department of Revenue: Marketplace tax factSouth Dakota Department of Revenue: sales and use taxLast checked 15 Sep 2026
Texas
Registration requiredStatewide sales tax: yesTexas exempts only remote sellers from holding a permit when a certified marketplace provider collects — and a seller with a physical presence in Texas, which includes goods in a Texas warehouse, is not a remote seller. The Comptroller says marketplace sellers engaged in business in Texas must apply for a permit and file their returns on time.
Source: Texas Comptroller: engaged in business (publication 94-108)Texas Comptroller: sales and use taxLast checked 15 Sep 2026
Utah
Registration requiredStatewide sales tax: yesUtah says marketplace sellers do not need a Utah sales tax licence for facilitated sales unless they have Utah nexus, and the Tax Commission's nexus publication counts maintaining a stock of goods in Utah as nexus. A licensed marketplace seller files returns but leaves the marketplace sales off them.
Source: Utah State Tax Commission: marketplace facilitators and sellersUtah State Tax Commission: sales taxLast checked 15 Sep 2026
Washington
Registration requiredStatewide sales tax: yesWashington counts a stock of goods held by a marketplace facilitator as physical presence, and says marketplace sellers with physical presence must register even below the economic threshold. Amazon handles the retail sales tax; you still file, and Washington's business and occupation tax applies to your gross sales.
Source: Washington Department of Revenue: marketplace sellersWashington Department of Revenue: retail sales taxLast checked 15 Sep 2026
No registration needed (20)
These states say in writing that a seller whose sales all go through a collecting marketplace does not have to register. Conditions, where the state sets them, are in the row.
Alabama
No registration neededStatewide sales tax: yesAlabama says a seller who sells exclusively through a participating marketplace that collects and remits for its third-party sellers is not required to register for a sales/use tax account, and gives the same answer to in-state sellers. It suggests applying for an exemption certificate instead.
Source: Alabama Department of Revenue: requirements for in-state sellers who only sell on participating marketplacesAlabama Department of Revenue: sales and use taxLast checked 15 Sep 2026
Arizona
No registration neededStatewide sales tax: yesArizona is unusually direct: a marketplace seller that only sells through marketplace facilitators does not need a transaction privilege tax licence regardless of its physical presence in Arizona. Keep the facilitator's written confirmation that it collects for you; if you do hold a licence, you file returns and deduct the facilitated sales.
Source: Arizona Department of Revenue: licensing and renewal requirements for out-of-state sellersArizona Department of Revenue: transaction privilege taxLast checked 15 Sep 2026
California
No registration neededStatewide sales tax: yesCDTFA says a marketplace seller, inside or outside California, does not need a seller's permit or Certificate of Registration when all of its California sales are marketplace sales handled by a registered facilitator — the facilitator is the retailer for those sales. Publication 109 still treats inventory in a third party's California centre as being engaged in business, so this holds only while every sale runs through the marketplace.
Source: CDTFA: online retailers, registration and local taxCDTFA: sales and use taxLast checked 15 Sep 2026
Colorado
No registration neededStatewide sales tax: yesColorado's marketplace publication says a seller that in fact sells only through marketplaces operated by a facilitator is not required to obtain a Colorado sales tax licence, with no physical-presence condition. It covers state and state-administered local taxes; Colorado's self-collecting home-rule cities set their own rules.
Source: Colorado Department of Revenue: Sales & Use Tax Topics — MarketplacesColorado Department of Revenue: sales and use taxLast checked 15 Sep 2026
Idaho
No registration neededStatewide sales tax: yesThe Idaho State Tax Commission says the one exception to needing a seller's permit is selling only through marketplace facilitators that collect and send in the Idaho tax, and it gives that answer to Idaho businesses as well as out-of-state ones. Get written verification that the facilitator reports your sales.
Source: Idaho State Tax Commission: who needs a seller's permit?Idaho State Tax Commission: sales and use taxLast checked 15 Sep 2026
Illinois
No registration neededStatewide sales tax: yesIllinois answers this head-on: inventory used strictly to fill orders placed over the marketplace does not create physical presence nexus, so you remain a remote retailer and the facilitator carries the tax. The same answer flips if that stock also fills your own direct sales — then the inventory does create nexus and you register.
Source: Illinois Department of Revenue: FAQs for marketplace facilitators, marketplace sellers and remote retailersIllinois Department of Revenue: sales taxesLast checked 15 Sep 2026
Iowa
No registration neededStatewide sales tax: yesIowa says a marketplace seller that makes all its Iowa retail sales through a marketplace whose facilitator collects Iowa sales tax and local option tax does not need an Iowa permit and does not file Iowa returns. Any sale outside the marketplace — your own website, for instance — brings the permit back.
Source: Iowa Department of Revenue: remote sellers and marketplace facilitatorsIowa Department of Revenue: sales and use tax guidanceLast checked 15 Sep 2026
Maryland
No registration neededStatewide sales tax: yesMaryland's Comptroller answers the question directly: a marketplace seller, in-state or out-of-state, does not have to register or file sales and use tax returns when all its sales go through a marketplace facilitator, which reports them. Keep records of your sales, and register if you also sell outside the marketplace.
Source: Comptroller of Maryland: tax alert on marketplace facilitators (September 2019)Comptroller of MarylandLast checked 15 Sep 2026
Michigan
No registration neededStatewide sales tax: yesMichigan Treasury says a marketplace seller has no sales tax filing obligation as long as all its sales run through facilitators that have nexus with Michigan, and it does not limit that to sellers without physical presence. Sales outside such a marketplace are the seller's own.
Source: Michigan Department of Treasury: marketplace facilitator and marketplace seller FAQsMichigan Department of Treasury: sales and use taxLast checked 15 Sep 2026
Nevada
No registration neededStatewide sales tax: yesNevada's marketplace FAQ names this fact pattern twice: if your only connection to Nevada is inventory in a third party's fulfilment centre and you sell only through facilitators that collect Nevada tax, you do not need a permit. The same page separately says marketplace sellers with a presence in Nevada must register and file zero returns, so ask the Department if you want certainty.
Source: Nevada Department of Taxation: marketplace facilitator and seller FAQsNevada Department of Taxation: sales and use taxLast checked 15 Sep 2026
New York
No registration neededStatewide sales tax: yesNew York law leaves out of the vendor definition a business whose only link to the state is inventory held on the premises of an unaffiliated fulfilment-services provider, and an advisory opinion applies that to this exact situation. You must still register if you are a vendor on other grounds — including sales delivered into New York above $500,000 and 100 transactions over the previous four quarters, which counts your marketplace sales.
Source: New York State Department of Taxation and Finance: advisory opinion TSB-A-24(45)SNew York State: sales and use taxLast checked 15 Sep 2026
North Carolina
No registration neededStatewide sales tax: yesNorth Carolina says a marketplace seller is only required to register and file if it has physical presence in the state and is required to remit use tax. Storing goods in the state is being engaged in business there, so the deciding question is whether you owe North Carolina use tax of your own — for example on items you bought for use there.
Source: North Carolina Department of Revenue: marketplace facilitators and marketplace sellers FAQsNorth Carolina Department of Revenue: sales and use taxLast checked 15 Sep 2026
Ohio
No registration neededStatewide sales tax: yesOhio's Department of Taxation says that if the seller only uses an online marketplace such as Amazon, and that marketplace collects and pays the tax, the licence is not needed; Ohio law treats the facilitator as the seller for facilitated sales. The same page also says businesses with a physical presence in Ohio making taxable retail sales must be registered, so ask the Department if you want it in writing for your own case.
Source: Ohio Department of Taxation: sales and use tax, substantial nexus and marketplace facilitatorOhio Department of Taxation: sales and use taxLast checked 15 Sep 2026
Oklahoma
No registration neededStatewide sales tax: yesThe Oklahoma Tax Commission ruled that inventory you own but do not control, stored in a third party's Oklahoma warehouse, does not create physical nexus. Oklahoma's rules say only the taxpayer who asked for a letter ruling may formally rely on it, so treat it as the Commission's thinking rather than a promise, and watch the threshold if you also sell elsewhere.
Source: Oklahoma Tax Commission: letter ruling LR-25-005Oklahoma Tax Commission: sales and use taxLast checked 15 Sep 2026
Pennsylvania
No registration neededStatewide sales tax: yesPennsylvania's page for online retailers with inventory in the state says sales tax is collected — and a licence held — when the business keeps inventory in Pennsylvania and makes direct sales there, or sells through a facilitator that does not collect. A seller whose Pennsylvania sales all run through a collecting facilitator meets neither test. The same page warns that inventory in Pennsylvania can still bring income tax obligations.
Source: Pennsylvania Department of Revenue: tax obligations for online retailersPennsylvania Department of Revenue: sales and use taxLast checked 15 Sep 2026
South Carolina
No registration neededStatewide sales tax: yesSouth Carolina's revenue ruling says a third party whose products are sold only through a marketplace operated by a facilitator is not a retailer, so it is not required to obtain a retail licence or remit the tax on those sales. The ruling adds that a seller already holding a licence for marketplace-only sales can close it.
Source: South Carolina Department of Revenue: Revenue Ruling 19-6, marketplace facilitatorsSouth Carolina Department of Revenue: sales and use taxLast checked 15 Sep 2026
Tennessee
No registration neededStatewide sales tax: yesTennessee says an out-of-state marketplace seller is not required to register if all its taxable sales go through a facilitator collecting Tennessee tax. It also tells marketplace sellers located in Tennessee to register and file annual returns, without defining what makes a seller located there, so check if your only Tennessee link is stock in a centre.
Source: Tennessee Department of Revenue: out-of-state dealers and marketplace facilitatorsTennessee Department of Revenue: sales and use taxLast checked 15 Sep 2026
Vermont
No registration neededStatewide sales tax: yesVermont's statute says a marketplace seller that accepts a facilitator's certification in good faith excludes those marketplace sales from its own obligation as a vendor, without limiting that to remote sellers, and a licence is required of a person required to collect the tax. Sales you make outside a marketplace remain yours.
Source: 32 V.S.A. § 9713: marketplace facilitators and marketplace sellersVermont Department of Taxes: sales and use taxLast checked 15 Sep 2026
Wisconsin
No registration neededStatewide sales tax: yesWisconsin answers the question as asked: a marketplace seller is not required to register for Wisconsin sales or use tax if all of its taxable Wisconsin sales are facilitated by a marketplace provider, with no physical-presence carve-out. Sales made outside the marketplace, or through a provider the department has waived, need registration.
Source: Wisconsin Department of Revenue: marketplace seller common questionsWisconsin Department of Revenue: sales and use taxLast checked 15 Sep 2026
Wyoming
No registration neededStatewide sales tax: yesWyoming's marketplace facilitators bulletin, published on the Excise Tax Division's educational materials page, says sellers who sell exclusively through a licensed marketplace platform are not required to hold a Wyoming sales tax licence and do not report those sales. The division's separate vendor bulletin lists inventory in Wyoming as a licensing trigger, so the two are not reconciled — ask if it matters to you.
Source: Wyoming Excise Tax Division: educational materials (marketplace facilitators bulletin)Wyoming Department of RevenueLast checked 15 Sep 2026
Not confirmed (13)
Their own pages do not settle this situation, or they point in different directions. Ask the state; do not assume either answer.
Arkansas
Not confirmedStatewide sales tax: yesNot confirmed — check with the state's revenue department. Arkansas's remote-seller and marketplace pages say facilitated sales do not count toward a marketplace seller's own threshold, but nothing official says whether inventory in an Arkansas warehouse makes a marketplace-only seller register.
Source: Arkansas DFA: remote sellers and marketplace facilitatorsArkansas DFA: sales and use taxLast checked 15 Sep 2026
District of Columbia
Not confirmedStatewide sales tax: yesNot confirmed — check with the Office of Tax and Revenue. District law requires a certificate of registration from anyone engaging in the business of making taxable retail sales, and neither the marketplace statute nor the FAQs relieve a marketplace seller of it. OTR's own marketplace-seller FAQ page would not open when we checked.
Source: D.C. Code § 47-2026: certificate of registrationDC Office of Tax and Revenue: sales and use tax FAQsLast checked 15 Sep 2026
Georgia
Not confirmedStatewide sales tax: yesNot confirmed — check with the Department of Revenue. Georgia's marketplace bulletin relieves a marketplace seller of collecting and remitting on facilitated sales but never addresses registration, while the registration FAQ says anyone meeting the definition of a dealer must register. Nothing official says whether inventory in a Georgia centre makes a marketplace-only seller a dealer.
Source: Georgia Department of Revenue: Policy Bulletin SUT-2020-01, marketplace facilitatorsGeorgia Department of Revenue: sales and use taxLast checked 15 Sep 2026
Indiana
Not confirmedStatewide sales tax: yesNot confirmed — check with the Department of Revenue. Indiana says a seller that only makes sales through a marketplace facilitator is not required to register and file, then says in the next sentence that a marketplace seller otherwise required to register because of physical nexus reports marketplace sales as exempt sales. Its bulletin counts a warehouse or storage place used directly or indirectly as physical presence, and nothing reconciles the two for FBA stock.
Source: Indiana Department of Revenue: marketplace facilitatorsIndiana Department of Revenue: sales taxLast checked 15 Sep 2026
Kansas
Not confirmedStatewide sales tax: yesNot confirmed — check with the Department of Revenue. Kansas makes the facilitator collect whether or not the seller is registered, but says nothing about whether a marketplace-only seller must register. Its general guidance requires registration from out-of-state retailers with physical nexus, and Kansas counts a stock of goods kept in the state for sale as doing business there.
Source: Kansas Department of Revenue: Notice 21-14, marketplace facilitatorsKansas Department of Revenue: sales taxLast checked 15 Sep 2026
Louisiana
Not confirmedStatewide sales tax: yesNot confirmed — check with the Department of Revenue. Louisiana's Remote Sellers Commission says facilitators collect for all their marketplace sellers, including those located in Louisiana, but no official source says whether a marketplace-only seller with stock in a Louisiana warehouse still needs a state certificate or parish registration.
Source: Louisiana Sales and Use Tax Commission for Remote Sellers: Bulletin 23-001Louisiana Department of Revenue: sales and use taxLast checked 15 Sep 2026
Massachusetts
Not confirmedStatewide sales tax: yesNot confirmed — check with the Department of Revenue. The Massachusetts regulation works through an example in which none of a registered facilitator's marketplace sellers need to register, collect or remit on facilitated sales, but the statutory relief is written for the remote marketplace seller, and nothing addresses a seller holding stock in a Massachusetts warehouse.
Source: 830 CMR 64H.1.9: remote retailers and marketplace facilitatorsMassachusetts Department of Revenue: sales and use taxLast checked 15 Sep 2026
Mississippi
Not confirmedStatewide sales tax: yesNot confirmed — check with the Department of Revenue. Mississippi's marketplace notice is addressed to facilitators and says nothing about a marketplace-only seller's own registration, while its general rule requires out-of-state entities operating a business located in Mississippi to register.
Source: Mississippi Department of Revenue: Notice 72-20-04, marketplace facilitatorsMississippi Department of Revenue: sales and use taxLast checked 15 Sep 2026
Missouri
Not confirmedStatewide sales tax: yesNot confirmed — check with the Department of Revenue. Missouri says a seller selling only through a marketplace facilitator need not register for vendor's use tax, but that is the tax for sellers with no physical presence in Missouri. A department letter ruling reads the marketplace law as covering goods delivered into the state, which leaves a Missouri warehouse shipping to a Missouri buyer unanswered.
Source: Missouri Department of Revenue: remote seller and marketplace facilitator FAQsMissouri Department of Revenue: sales and use taxLast checked 15 Sep 2026
North Dakota
Not confirmedStatewide sales tax: yesNot confirmed — check with the Office of State Tax Commissioner. North Dakota's marketplace page only relieves a certified marketplace seller of liability for tax on those sales and tells permit holders not to report them; its general guideline requires a permit from any business with a physical presence making taxable retail sales, and nothing says whether stock in a third party's warehouse is that presence.
Source: North Dakota Office of State Tax Commissioner: marketplace facilitatorNorth Dakota Office of State Tax Commissioner: sales and use taxLast checked 15 Sep 2026
Rhode Island
Not confirmedStatewide sales tax: yesNot confirmed — check with the Division of Taxation. Rhode Island says a business with a physical presence making retail sales must stay registered, and its statute counts using a warehouse or storage place in the state, even through an agent, as engaging in business — but no official page says whether that reaches a seller whose sales all go through a collecting marketplace.
Source: Rhode Island Division of Taxation: advisory 2019-11Rhode Island Division of Taxation: sales and use taxLast checked 15 Sep 2026
Virginia
Not confirmedStatewide sales tax: yesNot confirmed — check with Virginia Tax. Virginia Tax says a seller whose Virginia sales all go through a marketplace facilitator generally does not need to register, while the statute makes a dealer that owns goods for sale located in Virginia register. Nothing official reconciles the two for FBA inventory.
Source: Virginia Tax: remote sellers, marketplace facilitators and economic nexusVirginia Tax: retail sales and use taxLast checked 15 Sep 2026
West Virginia
Not confirmedStatewide sales tax: yesNot confirmed — check with the Tax Division. West Virginia's marketplace guidance does not address a marketplace-only seller's own registration, and there is no marketplace-seller exemption; the general rules require a business registration certificate before engaging in business, and the statute counts using a warehouse in the state as that.
Source: West Virginia Tax Division: TSD-442, marketplace facilitatorsWest Virginia Tax Division: sales and use taxLast checked 15 Sep 2026
No statewide sales tax (5)
Nothing to register for at state level. Local or other business taxes can still apply, so the row says what the state itself flags.
Alaska
No statewide sales taxStatewide sales tax: noAlaska has no statewide sales tax; only local governments levy one, and many collect through the Alaska Remote Seller Sales Tax Commission, which says a seller selling only through marketplace facilitators has no registration requirement. The same page treats a warehouse or inventory as physical presence in a community, and says a seller with physical presence deals with that community directly — so check the municipality holding your stock.
Source: Alaska Remote Seller Sales Tax Commission: FAQs for sellersAlaska Remote Seller Sales Tax CommissionLast checked 15 Sep 2026
Delaware
No statewide sales taxStatewide sales tax: noDelaware has no state or local sales tax, so there is no sales tax permit and no sales tax return. Delaware does have an annual business licence requirement and a gross receipts tax on the seller of goods; the Division of Revenue's pages do not say how those apply to an out-of-state seller with goods stored in Delaware, so ask it.
Source: Delaware Division of Revenue: doing business in DelawareDelaware Division of RevenueLast checked 15 Sep 2026
Montana
No statewide sales taxStatewide sales tax: noMontana does not have a general-use sales tax, so there is no statewide sales tax permit to hold and no sales tax return to file.
Source: Montana Department of Revenue: general sales taxMontana Department of RevenueLast checked 15 Sep 2026
New Hampshire
No statewide sales taxStatewide sales tax: noNew Hampshire has no general sales tax on goods, so there is no sales tax permit to hold and no sales tax return to file.
Source: New Hampshire Department of Revenue Administration: does New Hampshire have a sales tax?New Hampshire Department of Revenue AdministrationLast checked 15 Sep 2026
Oregon
No statewide sales taxStatewide sales tax: noOregon does not have a general sales or use tax, so there is no sales tax permit to hold. Oregon's separate corporate activity tax has its own registration and filing thresholds and is not a sales tax.
Source: Oregon Department of Revenue: sales tax in OregonLast checked 15 Sep 2026
Questions Amazon US sellers ask about FBA inventory and state sales tax
Amazon already collects the sales tax. Why would a state want me to register?
Collecting the tax and being registered are two different things. Amazon says it calculates, collects, remits and refunds sales tax on third-party sellers' orders going to states with marketplace facilitator laws, so the tax on those orders is handled. Registration is about you: storing goods in a state is a physical presence there, and some states still want a seller with a physical presence to hold a permit and file returns, even when a marketplace collected every dollar of tax. Other states say the opposite in writing. This tool shows which is which.
How do I find out which states Amazon is storing my inventory in?
From your own reports. The Inventory Ledger report shows, in Amazon's words, the fulfillment center where the inventory is stored; its summary view can be aggregated by fulfillment center. The Monthly storage fees report has a fulfillment-center field described as the fulfillment center in which the ASIN is stored. Both give you fulfillment center codes such as PHX6, not states, and Amazon does not publish a list of codes and their addresses, so you match the codes to the ship-to addresses on your own inbound shipments.
Does the Amazon-Fulfilled Shipments Report answer this?
Only partly, and it is easy to misread. Its fulfillment-center-id field is where an order shipped from, which tells you Amazon had your units there, but it says nothing about units sitting in a centre that has not shipped an order yet. The ship-state field in that report is the buyer's delivery state, not the fulfillment center's state. Do not use it as your list of storage states.
What does “Registration required” mean in practice?
That the state's own page says a seller in your position needs a sales tax permit or licence. Registration usually brings filing with it: you file the returns the state assigns you, and those returns can show little or no tax due, because the marketplace already collected it. Each state's page explains how it wants marketplace sales reported, which is why every row links to the state.
What does “Not confirmed” mean?
That we could not find a clear statement from the state's own revenue department about this exact situation, or that its statements point in different directions. We do not guess in either direction. Ask the state's revenue department, using the link in the row, or a tax professional.
Is FBA inventory the only thing that can make a state want me registered?
No. This tool answers one narrow question: your only presence in the state is FBA inventory, and all of your sales there are made through Amazon, which collects the tax. Staff, an office, a 3PL, inventory you control yourself, or sales through your own website or another channel can create obligations of their own, including income or franchise taxes this tool does not cover.
How current are these answers?
Every row shows the date its official source was last opened and checked, and links straight to that source. State rules and guidance change, so treat the date as part of the answer: if it is old, open the link before acting on it.
Related free tools
- Amazon US settlement profit calculator — what your settlement really leaves you after fees, refunds and ads.
- Reorder-point and safety-stock calculator for Amazon US — when to send the next shipment, and how much.
- Amazon.in: adding a fulfilment centre's state to your registration — the India version of the same problem.
Free for the first 50 sellers
Watch your stock move states — free during early access
I'm building WidenMargin to watch where Amazon moves your inventory and tell you when a new state appears, so this question answers itself. Join the early-access list and we'll email you when it's ready for Amazon US sellers. Your ticks stay in your browser.
We only use your email to contact you about WidenMargin early access. Never sold or shared. Ask us to delete it any time. Privacy