All US States with a sales and use tax have enacted marketplace facilitator laws. Best Buy will calculate, collect, and remit applicable Sales Taxes arising from any transactions on the Marketplace. 

Best Buy collects sales tax on seller fees because, under U.S. state tax laws, fees charged for facilitating transactions—such as subscription and commission fees—are considered taxable services in some states. As a marketplace facilitator, we are required to comply with these laws, which mandate the calculation, collection, and remittance of sales tax on such fees. This ensures compliance with state regulations and supports transparent tax practices.

Regulatory fees that apply to a buyer’s whole order (such as Colorado Retail Delivery Fee) versus an individual item you sell will not be included in your order, transaction detail pages, or payments reporting. Certain regulatory fees Best Buy does not yet support or are not subject to Marketplace rules. Please contact your seller representative for further information.

Best Buy utilizes Vertex as our application for sales tax calculation. Sales tax rates are updated regularly and are calculated at the jurisdiction level: state, county, city, and district rates. Sellers will assign product categories to their SKU assortment upon creation. These product categories are the driver for assignment of taxability. Best Buy will collect taxes and fees for marketplace in product categories that are set up for our core business assortment. Tax will be calculated on each line of the transaction. An estimated tax amount is visible in the cart; when the transaction is completed a final tax amount is calculated. Sales tax holiday exemptions will be applied to transactions that qualify in states where there are active holidays that Best Buy participates in.

Customers must be registered through Best Buy's Tax-Exempt Program before they can make tax-exempt purchases. Once registered, a tax-exemption may apply to either Best Buy core business assortment SKUs, or marketplace SKUs. Additional customer-facing tax-exempt information is available on Bestbuy.com.

Returns of items purchased through the Best Buy Marketplace may be completed at Best Buy stores. Marketplace item returns will follow standard Best Buy return policies. Best Buy will facilitate the refund of any taxes and/or fees related to the returned marketplace item(s).