U.S. Overview

• Facebook has reviewed the current laws and regulations applicable to marketplace facilitators and determined that we are a marketplace facilitator in certain jurisdictions, herein referred to as "MPF Jurisdictions." Please see below for a current listing of all MPF Jurisdictions.
  • This list is subject to change and will be updated to address new legislation. Please check back regularly for updates.
• Facebook will begin collecting and remitting sales and seller's use taxes (whichever is appropriate) in all US MPF Jurisdictions, effective July 20, 2020, to the extent your sales are taxable. Facebook will perform the following:
  • Facebook will treat game sales through our platform as the sale of a digital good with indefinite right of use.
  • Facebook will compute sales tax on US game sales based on customer provided address information.
  • Customers will be charged sales tax, if applicable, and the tax amount will be separately itemized on the purchase invoice as required by US law.
  • Facebook will handle tax reporting obligations to the tax authorities on taxes collected in the MPF Jurisdictions.
  • For your records, Facebook will provide the collected tax amount in both the Graph API payment object and the daily transaction/payout reports available to you.
    • Graph API will list the tax collected as "tax_remitted_USMPF"
    • The daily transaction/payout reports will indicate any tax collected from your customers under the existing "tax_amount" tag.
  • You will continue to be responsible for collecting and remitting tax on sales made to US customers not located in MPF Jurisdictions, to the extent your sales are taxable.

• As Facebook is required to collect and remit taxes on your behalf in MPF Jurisdictions, you will no longer be responsible for collecting and remitting taxes in these jurisdictions on game sales made on the Facebook platform. No action to enable this function is required from you.
  • To the extent that you have included any taxes in the sales amount to US customers located in MPF Jurisdictions, please adjust accordingly.
• You will continue to be responsible for collecting and remitting tax on sales made to US customers not located in MPF Jurisdictions, to the extent they are taxable.
• Your payout on sales to US customers will not change as a result of this implementation. You will continue to receive the same share of the purchase price to the customer that you currently receive (before any tax is charged by us).
• Please check this web page for updates to MPF Jurisdictions regularly as tax laws change and Facebook will update our tax responsibilities accordingly.

• City of Adak
• City of Bethel (Effective 1/1/2021)
• City of Cordova
• City of Craig
• City of Dillingham
• City of Gustavus
• Haines Borough
• City of Homer
• City of Houston (Effective 9/13/2020)
• City and Borough of Juneau
• City of Kenai
• Kenai Peninsula Borough
• City of Ketchikan (Effective 9/21/2020)
• Ketchikan Gateway Borough (effective August 20, 2020)
• City of Kodiak
• City of Mountain Village (Effective 1/1/2021)
• City of Nome
• City of Palmer
• Petersburg Borough
• City of Saint Paul (Effective 1/1/2021)
• City of Saxman (Effective 1/1/2021)
• City of Seldovia
• City of Seward
• City and Borough of Sitka
• City of Soldotna
• City of Tenakee Springs
• City of Thorne Bay (Effective 1/1/2021)
• City of Togiak (Effective 1/1/2021)
• City of Toksook Bay (Effective 1/1/2021)
• City of Unalaska
• City of Wasilla
• City and Borough of Wrangell
• City and Borough of Yakutat

• Arvada (effective 11/1/2020)
• Aurora (effective 2/1/2021)
• Avon (effective 11/1/2020)
• Black Hawk (effective 10/1/2020)
• Boulder (effective 2/1/2021)
• Breckenridge (effective 2/11/2021)
• Carbondale (effective 10/1/2020)
• Colorado Springs (effective 11/1/2020)
• Denver (effective 2/1/2021)
• Englewood (effective 2/1/2021)
• Evans (effective 2/1/2021)
• Federal Heights (effective 11/1/2020)
• Fort Collins (effective 11/1/2020)
• Glenwood Springs (effective 10/1/2020)
• Golden (effective 10/1/2020)
• Gypsum (effective 2/1/2021)
• Greenwood Village (effective 2/1/2021)
• Gunnison (effective 10/1/2020)
• Lafayette (effective 2/1/2021)
• Lakewood (effective 2/1/2021)
• Lamar (effective 2/1/2021)
• Littleton (effective 2/1/2021)
• Lone Tree (effective 11/1/2020)
• Longmont (effective 10/1/2020)
• Montrose (effective 2/1/2021)
• Mountain Village (effective 11/1/2020)
• Mt. Crested Butte (effective 10/1/2020)
• Pueblo (effective 10/1/2020)
• Rifle (effective 2/1/2021)
• Sheridan (effective 11/1/2020)
• Silverthorne (effective 10/1/2020)
• Snowmass Village (effective 10/1/2020)
• Steamboat (effective 2/1/2021)
• Vail (effective 10/1/2020)
• Winter Park (effective 10/1/2020)