Amazon Fulfillment Centers
Amazon Fulfillment Centers:
Amazon fulfillment centers are located in many states. For the latest list of Amazon warehouse locations in different states, please visit
Amazon Fulfillment Centers.
Most of these centers may create FBA sales tax nexus if a seller participates as a "Fulfillment By Amazon" seller.
States that have no sales tax are New Hampshire, Oregon, Delaware, Alaska, and Montana. Although Alaska state has no sales tax,
some of its cities do require sales tax collection.
Shipping to Amazon warehouse: Many FBA sellers ship their goods to one Amazon fulfillment center, and
believe that all goods would be shipped out of that center to the customer. But later the FBA seller may discover
that Amazon would redistribute their goods
to fulfillment centers in other states in order to optimize shipping time. It is suggested to monitor the "Inventory report" in the Amazon Seller Central
interface to track where the goods are stored in order to select the states in which to register and file sales tax returns.
Arizona Amazon Fulfillment Centers:
Amazon has warehouse locations in Arizona. Arizona is one of the 4 states where it is required to register and file returns
on a state level, and local level. The other 3 states are Colorado, Alabama, and Louisiana. Fortunately, Amazon is smart
to not build any fulfillment centers in these 3 states. If an FBA seller ships to many different counties or cities in these states,
the number of sales tax return filings can be significant. A seller can be audited by many different city auditors in addition to
the state auditor.
Sales Tax Audit: If it is discovered by a sales tax auditor that an FBA seller has nexus due to the seller utilizing a
certain Amazon fulfillment center, the auditor can look back six or more years if the seller did not file any sales tax return.
Therefore it is important for an FBA seller to closely monitor the inventory volume in the Amazon warehouse locations
in each state, and then register to file sales tax returns.
FBA sales tax services: We are former state sales tax auditors and can provide proper sales tax registration and
Sales tax filing service.
In contrast with other providers who focus on providing tax software, and in contrast with local CPA's who provide A to Z accounting services
with expertise in one state, we are experts in multi-states sales and use tax with the ability to provide registration, filing, and
For more information, click FBA Sales Tax.