MPF Tax Policy by State
Alabama
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Alaska
Date implemented:
N/A
State sales tax:
Local sales tax:
Other taxes:
Marketplace laws are effective; however, Instacart has been granted a Marketplace Facilitator exemption or waiver which exempts the company from collecting and remitting taxes that fall under Marketplace Facilitator laws. Marketplace sellers will remain responsible for remitting the tax.
Arizona
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Arkansas
Date implemented:
Jun 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Colorado
Legislation does not include Colorado home rule city sales and use tax on third party sales when the city has not adopted an applicable marketplace facilitator ordinance.
Date implemented:
Jun 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Connecticut
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Delaware
Date implemented:
N/A
State sales tax:
Local sales tax:
Other taxes:
District of Columbia
Date implemented:
Jun 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Florida
Georgia
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Hawaii
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Idaho
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Illinois
Date implemented:
Jun 1, 2022
State sales tax:
Local sales tax:
Other taxes:
MPEA Food and Beverage Tax; Chicago Soft Drink; and Rockford Food and Beverage Tax
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
Indiana
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Food and Beverage Tax
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
Iowa
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Kansas
Date implemented:
TBD
State sales tax:
Local sales tax:
Other taxes:
Prepaid Wireless 911 Fee
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
Instacart is pursuing a waiver and the policy will be updated when the waiver is approved or denied.
Kentucky
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Louisiana
Maine
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Maryland
Massachusetts
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Local Options Meals Tax
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
Michigan
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Minnesota
Mississippi
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Missouri
Montana
Date implemented:
N/A
State sales tax:
Local sales tax:
Other taxes:
Nebraska
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Tire Recycling Fee and Prepaid
Wireless 911 Fee
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
New Hampshire
Date implemented:
N/A
State sales tax:
Local sales tax:
Other taxes:
New Jersey
New Mexico
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
New York
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
North Carolina
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Prepared Food and Beverage Tax, Tire Fees, and White Good Disposal Fees
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
North Dakota
Date implemented:
Jun 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Ohio
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Oklahoma
Oregon
Date implemented:
N/A
State sales tax:
Local sales tax:
Other taxes:
Pennsylvania
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Rhode Island
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Local Meals and Beverage Tax
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
South Carolina
Date implemented:
May 1, 2022
State sales tax:
Local sales tax:
Other taxes:
South Dakota
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Municipal Gross Receipts Tax, Tourism Tax
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
Tennessee
Texas
Utah
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Restaurant Tax
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
Vermont
Date implemented:
Jun 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Meals Tax
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
Virginia
Washington
Date implemented:
Jan 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Enhanced 911
Regional Transit Authority Tax
Solid Fuel Burning Device Fee
Spirits Liter & Sales Tax
Tire Recycling Fee
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
West Virginia
Date implemented:
Jul 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Wisconsin
Date implemented:
Oct 1, 2022
State sales tax:
Local sales tax:
Other taxes:
Milwaukee Exposition Food and Beverage Tax
Premier Resort Area Tax
The retailer will remain responsible for all other taxes or fees not specifically listed and such taxes collected on transactions will be passed back to the retailer.
Wyoming
Date implemented:
Jun 1, 2022
State sales tax:
Local sales tax:
Other taxes:
"Instacart and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors."