Card Seller Tax Desk
When do eBay, Whatnot and TCGplayer send you a 1099-K, who collects sales tax, and how to split the cost of a box or break across the cards you pulled.
Not tax advice. This page summarizes public IRS and state information for card sellers. Rules change and depend on your situation. Talk to a CPA or enrolled agent before you file. Rows marked "third-party, verify" haven't been confirmed on the state's own site yet.
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Federal 1099-K rule
Over $20,000 in gross payments AND more than 200 transactions per platform (TPSO) IRS · checked 2026-10-17
- You must report all income from selling goods, even without a 1099-K. source
- A platform may still send a 1099-K below the threshold, and your state may have a lower threshold. source
- Marketplace facilitator laws generally require the marketplace (not the individual seller) to collect and remit sales tax on sales it facilitates once it passes the state's threshold. source
State-by-state
| State | State 1099-K threshold | Sales tax: marketplace facilitator rule | Checked |
|---|---|---|---|
| Alabama | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 1/1/2019 (collect SSUT, or report and notify customers) Threshold: More than $250,000 in Alabama retail sales in the preceding 12 months / prior calendar year official · state source | 2026-10-17 |
| Alaska | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | No statewide sales tax. Local sales taxes; marketplace facilitators collect for participating municipalities through the Alaska Remote Seller Sales Tax Commission Threshold: $100,000 in Alaska gross sales in the current or prior calendar year (200-transaction test repealed effective 1/1/2025) official · state source | 2026-10-17 |
| Arizona | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 10/1/2019 (TPT) Threshold: More than $100,000 in Arizona gross sales in the current or previous calendar year official · state source | 2026-10-17 |
| Arkansas | $2,500 (all 1099 types other than DIV/INT, when no AR tax withheld) official · source | Marketplace facilitator law in effect since 7/1/2019 Threshold: More than $100,000 in taxable Arkansas-delivered sales or 200+ transactions in the current or prior calendar year official · state source | 2026-10-17 |
| California | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace Facilitator Act in effect since 10/1/2019 Threshold: More than $500,000 in total combined sales for delivery in California in the preceding or current calendar year official · state source | 2026-10-17 |
| Colorado | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 10/1/2019 Threshold: $100,000 in Colorado retail sales in the current or previous calendar year official · state source | 2026-10-17 |
| Connecticut | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 12/1/2018 Threshold: Facilitated at least $250,000 in retail sales in the prior 12-month period (12 months ending Sept 30) official · state source | 2026-10-17 |
| Delaware | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | No sales tax (Delaware charges sellers a gross receipts tax instead) official · state source | 2026-10-17 |
| District of Columbia | $600 (DC's general 1099 rule: copies of federal 1099s, including 1099-K, for income of $600+ paid to DC residents) DC's general 1099 filing rule, not a separate 1099-K-only threshold. official · source | Marketplace facilitator law applies as of 1/1/2019 (OTR enforced collection from 4/1/2019) Threshold: D.C. Code § 47-2002.01a sets no separate facilitator dollar threshold: facilitators collect on all facilitated DC sales official · state source | 2026-10-17 |
| Florida | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace provider law in effect since 7/1/2021 Threshold: Physical presence in Florida, or more than $100,000 in taxable remote sales into Florida in the previous calendar year official · state source | 2026-10-17 |
| Georgia | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 4/1/2020 Threshold: $100,000 or more in aggregate taxable Georgia retail sales (own + facilitated) in the previous or current calendar year official · state source | 2026-10-17 |
| Hawaii | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 1/1/2020 (general excise tax) Threshold: $100,000 in gross income/receipts or 200+ separate Hawaii transactions in the current or preceding calendar year official · state source | 2026-10-17 |
| Idaho | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 6/1/2019 Threshold: More than $100,000 in Idaho sales (own + facilitated) in the current or prior calendar year official · state source | 2026-10-17 |
| Illinois | Over $1,000 and 4+ transactions official · source | Marketplace facilitator law in effect since 1/1/2020 Threshold: $100,000 in Illinois sales (own + facilitated); the 200-transaction test ended 12/31/2025 official · state source | 2026-10-17 |
| Indiana | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 7/1/2019 Threshold: More than $100,000 in Indiana gross revenue (own + facilitated) in the current or preceding calendar year official · state source | 2026-10-17 |
| Iowa | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 1/1/2019 Threshold: $100,000 or more in Iowa sales (own + facilitated) in the current or prior calendar year official · state source | 2026-10-17 |
| Kansas | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 7/1/2021 Threshold: More than $100,000 in taxable Kansas sales in the current or prior calendar year official · state source | 2026-10-17 |
| Kentucky | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace provider law in effect since 7/1/2019 Threshold: More than $100,000 in Kentucky gross receipts or 200+ transactions in the current or prior calendar year official · state source | 2026-10-17 |
| Louisiana | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator collection enforced from 7/1/2020 (Louisiana Sales and Use Tax Commission for Remote Sellers) Threshold: $100,000 in Louisiana gross sales; the Commission FAQ also still lists 200 transactions, which later legislation may have removed, so check official · state source | 2026-10-17 |
| Maine | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 10/1/2019 Threshold: More than $100,000 in Maine sales in the current or prior calendar year (the original 200-transaction test may have since been dropped; check Maine Revenue Services) official · state source | 2026-10-17 |
| Maryland | Federal § 6041(a) threshold instead of the higher 1099-K threshold (Md. Tax-Gen. § 10-825) § 6041(a) was $600. Federal law raised it to $2,000 for payments starting in 2026; confirm with the Comptroller. official · source | Marketplace facilitator law in effect since 10/1/2019 Threshold: More than $100,000 in Maryland sales or 200+ transactions in the current or prior calendar year official · state source | 2026-10-17 |
| Massachusetts | $600 official · source | Marketplace facilitator law in effect since 10/1/2019 (830 CMR 64H.1.9) Threshold: More than $100,000 in Massachusetts sales (own + facilitated) in the calendar year official · state source | 2026-10-17 |
| Michigan | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 1/1/2020 Threshold: More than $100,000 in Michigan gross sales or 200+ transactions in the prior calendar year official · state source | 2026-10-17 |
| Minnesota | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace provider law in effect since 10/1/2018 Threshold: $100,000 in Minnesota retail sales or 200+ retail sales in the prior 12 months (thresholds applied to marketplace providers from 10/1/2019) official · state source | 2026-10-17 |
| Mississippi | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 7/1/2020 Threshold: More than $250,000 in Mississippi sales in any 12 consecutive months official · state source | 2026-10-17 |
| Missouri | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 1/1/2023 Threshold: $100,000 in taxable Missouri sales (own + facilitated) in the preceding 12 months, tested quarterly official · state source | 2026-10-17 |
| Montana | $600 official · source | No general sales tax official · state source | 2026-10-17 |
| Nebraska | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 4/1/2019 Threshold: More than $100,000 in Nebraska retail sales or 200+ transactions in the current or prior calendar year official · state source | 2026-10-17 |
| Nevada | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 10/1/2019 Threshold: More than $100,000 in Nevada retail sales or 200+ transactions in the current or preceding calendar year official · state source | 2026-10-17 |
| New Hampshire | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | No general sales tax official · state source | 2026-10-17 |
| New Jersey | $1,000 (NJ rule for 1099 information returns generally) official · source | Marketplace facilitator law in effect since 11/1/2018 (P.L. 2018, c.132) Effective date confirmed in the statute. Facilitator dollar threshold not confirmed on an official NJ page. partly verified · state source | 2026-10-17 |
| New Mexico | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace provider law in effect since 7/1/2019 (gross receipts tax) Threshold: $100,000 or more in taxable New Mexico receipts in the prior calendar year official · state source | 2026-10-17 |
| New York | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace provider law in effect since 6/1/2019 Threshold: More than $500,000 in NY deliveries AND more than 100 sales in the prior four sales-tax quarters (per TSB-M-19(2.1)S; check for later changes) official · state source | 2026-10-17 |
| North Carolina | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 2/1/2020 Threshold: More than $100,000 in North Carolina gross sales or 200+ transactions in the previous or current calendar year (per the NCDOR directive; check NCDOR for later changes) official · state source | 2026-10-17 |
| North Dakota | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 10/1/2019 Threshold: More than $100,000 in taxable North Dakota sales in the current or prior calendar year official · state source | 2026-10-17 |
| Ohio | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 8/1/2019 (earliest collection 9/1/2019) Threshold: More than $100,000 in Ohio gross receipts or 200+ transactions in the current or prior calendar year official · state source | 2026-10-17 |
| Oklahoma | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect (enacted 2018, HB 1019) The official FAQ found covers remote sellers ($100,000 since 11/1/2019). Facilitator effective date and threshold not confirmed on an official OTC page. partly verified · state source | 2026-10-17 |
| Oregon | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | No sales tax official · state source | 2026-10-17 |
| Pennsylvania | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 7/1/2019 Threshold: More than $100,000 in Pennsylvania gross sales in the prior calendar year official · state source | 2026-10-17 |
| Rhode Island | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 7/1/2019 Threshold: $100,000 in Rhode Island sales or 200+ transactions in the prior calendar year official · state source | 2026-10-17 |
| South Carolina | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 4/26/2019 Threshold: More than $100,000 in South Carolina gross revenue in the current or prior calendar year official · state source | 2026-10-17 |
| South Dakota | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace provider law in effect since 3/1/2019 Threshold: More than $100,000 in South Dakota gross sales in the current or prior calendar year (200-transaction test removed 7/1/2023) official · state source | 2026-10-17 |
| Tennessee | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 10/1/2020 Threshold: $100,000 or more in Tennessee sales in the prior 12 months official · state source | 2026-10-17 |
| Texas | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace provider law in effect since 10/1/2019 Threshold: Remote providers: more than $500,000 in Texas revenue in the preceding 12 calendar months official · state source | 2026-10-17 |
| Utah | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 10/1/2019 Threshold: More than $100,000 in Utah sales or 200+ transactions in the current or prior calendar year (per the Utah Code version linked; check for later changes) official · state source | 2026-10-17 |
| Vermont | $2,000 Stripe's table lists $600 for Vermont; Vermont's own page says $2,000. We show the official figure. official · source | Marketplace facilitator law in effect since 6/1/2019 Threshold: $100,000 in Vermont sales or 200+ transactions in the preceding 12 months official · state source | 2026-10-17 |
| Virginia | $600 official · source | Marketplace facilitator law in effect since 7/1/2019 Threshold: More than $100,000 in Virginia gross revenue or 200+ transactions in the current or previous calendar year official · state source | 2026-10-17 |
| Washington | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect (current $100,000-only threshold since 1/1/2020) Threshold: More than $100,000 in Washington gross receipts in the current or prior calendar year official · state source | 2026-10-17 |
| West Virginia | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 7/1/2019 Threshold: $100,000 in West Virginia gross sales or 200+ transactions in the current or preceding calendar year official · state source | 2026-10-17 |
| Wisconsin | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace provider law in effect since 1/1/2020 Threshold: Providers collect on all facilitated Wisconsin sales; the $100,000 small-seller exception applies to remote sellers, not providers official · state source | 2026-10-17 |
| Wyoming | No state-specific 1099-K threshold found on an official state source (Stripe's filer table lists none). Not verified on the state's site third-party, verify · source | Marketplace facilitator law in effect since 7/1/2019 Threshold: More than $100,000 in Wyoming gross sales in the current or prior calendar year (200-transaction test removed 7/1/2024) official · state source | 2026-10-17 |
Box / break cost-basis splitter
Split what you paid for a box, case or break spot across the cards you got, in proportion to each card's market value when you received it. That is one common method; ask your CPA which method to use. Export the result to keep with your records.
| Card | Market value $ | Cost basis $ |
|---|
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