Give conservative guidance on marketplace facilitator sales tax obligations for an auction platform

Steps

1. Confirm all US states that impose a general sales tax have adopted some form of marketplace facilitator law requiring qualifying platforms to collect and remit sales tax on behalf of sellers
2. Identify the functional test typically used: a platform is more likely to be treated as a 'facilitator' if it handles payment processing or collects the sale price on behalf of sellers, not merely if it lists or calls bids
3. Note documented state guidance (e.g., North Carolina DOR's Marketplace Facilitators FAQ) that an auctioneer who only calls bids — without processing payments or collecting proceeds — may fall outside the facilitator definition in that state
4. Frame any answer conservatively: this varies materially state by state in both threshold and definition, so a specific platform's obligation must be checked against that state's own Department of Revenue guidance, not assumed from another state's rule
5. Recommend the platform operator consult a tax professional or the relevant state DOR directly rather than relying on a general summary for compliance decisions