MPF Tax Policy by State

Alabama

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

Alaska

Date implemented:

N/A

State sales tax:

No Sales Tax

Local sales tax:

N/A

Other taxes:

N/A

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:

N/A

Arkansas

Date implemented:

Jun 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

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.

Colorado Department of Revenue

Date implemented:

Jun 1, 2022

State sales tax:

Other taxes:

N/A

Connecticut

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

Delaware

Date implemented:

N/A

State sales tax:

No Sales Tax

Local sales tax:

No Sales Tax

Other taxes:

No Sales Tax

District of Columbia

Date implemented:

Jun 1, 2022

State sales tax:

N/A

Local sales tax:

Other taxes:

N/A

Georgia

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

Hawaii

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

Idaho

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

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:

N/A

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:

N/A

Maine

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

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:

N/A

Mississippi

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

Montana

Date implemented:

N/A

State sales tax:

No Sales Tax

Local sales tax:

No Sales Tax

Other taxes:

No Sales Tax

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:

No Sales Tax

Local sales tax:

No Sales Tax

Other taxes:

No Sales Tax

New Mexico

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

New York

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

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:

N/A

Ohio

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

Oregon

Date implemented:

N/A

State sales tax:

No Sales Tax

Local sales tax:

No Sales Tax

Other taxes:

No Sales Tax

Pennsylvania

Date implemented:

Jul 1, 2022

State sales tax:

Local sales tax:

Other taxes:

N/A

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:

N/A

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.

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.

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:

N/A

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:

N/A

"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."