<Tr> <Td> </Td> <Td> The examples and perspective in this article may not represent a worldwide view of the subject . You may improve this article, discuss the issue on the talk page, or create a new article, as appropriate . (June 2017) (Learn how and when to remove this template message) </Td> </Tr> <P> Amazon tax collection policy has changed over the years . In the U.S., state and local sales taxes are levied by state and local governments, not at the federal level . In most countries where Amazon operates, a sales tax or value added tax is uniform throughout the country, and Amazon is obliged to collect it from all customers . </P> <P> Many U.S. states have passed online shopping sales tax laws designed to compel Amazon.com and other e-commerce retailers to collect state and local sales taxes from its customers . Amazon.com originally collected sales tax only from five states as of 2011, but as of April 2017 collects sales taxes from customers in all 45 states that have a state sales tax and in Washington, D.C. Amazon does not collect sales taxes from Alaska, Delaware, Montana, New Hampshire, and Oregon, since those states do not have state sales taxes . Additionally, approximately half of all Amazon.com purchases are sold on the Amazon Marketplace through 3rd - party vendors, and these purchases remain free of tax except for in Washington state, where these purchases (starting in 2018) are now taxed . </P> <P> Proponents of forcing Amazon.com to collect sales tax--at least in states where it maintains a physical presence--argue the corporation wields an anti-competitive advantage over storefront businesses forced to collect sales tax . Tax opponents respond to this argument by pointing out that individual states could make storefront businesses more competitive by lowering or entirely eliminating sales tax . Amazon is under increasing legal and political pressure from state governments, traditional retailers and other groups because of its refusal to collect sales tax in 41 of the 45 states with a statewide sales tax (as of March 2017). Those states include several where Amazon has a clear physical presence via distribution centers and wholly owned subsidiaries . </P>

What states do not collect sales tax from amazon
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