Ever since the South Dakota vs. Wayfair decision, states have sought a convenient way to enforce sales and use tax collection and remittance obligations on the out-of-state remote sellers that would not — or could not — scale up their tax operations. 

Marketplace facilitators (MPF), which can be defined as the businesses that provide digital platforms to facilitate remote sales, quickly fell into the spotlight: by requiring MPFs to collect and remit on behalf of sellers, states could significantly reduce the effort and cost required to enforce compliance on thousands of individual sellers. The largest marketplace facilitators include Amazon, eBay, Etsy and Rakuten.