<P> On January 22, 2012, Gov. Robert F. McDonnell's office announced that an agreement that Amazon.com would begin collecting state sales tax had been reached with Amazon.com and members of the General Assembly . The announcement notes that Amazon.com began collecting and remitting Virginia sales tax on September 1, 2013 . </P> <P> Starting on October 1, 2013, Amazon began collecting sales tax in West Virginia . This was after West Virginia passed a law requiring out - of - state retailers to apply sales tax if they or a subsidiary have a physical presence in the state . </P> <P> In 2008, Amazon began collecting sales tax in Washington, their home state, after a state law was passed requiring in - state online retailers to collect sales tax . On January 1, 2018, Amazon began enforcing and collecting tax on third - party merchant sales to Washington state customers, as required by a new state law . Washington was the first to have this policy enforced, with plans to bring merchant order taxes to other states in the future . </P> <P> Amazon began collecting sales taxes in Wisconsin on November 1, 2013, about a year before its Kenosha distribution center was set to open . Amazon will only be collecting the 5% state sales tax, but not the local sales tax . Wisconsin has not passed an Amazon law, Amazon is collecting sales tax because of its distribution center in the state . </P>

Who doesn't have to pay sales tax