Many states that have passed marketplace facilitator laws have modified their filing forms to indicate what was paid by the marketplaces.

For whatever it is worth, I asked a similar question to the Texas Comptroller and this is the response I received. I had to remove the links.
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Thank you for your inquiry about filing responsibilities for online marketplace sellers. We are pleased to be of assistance.

In response, we are sending you a general information letter under Rule 3.1 Private Letter Rulings and General Information Letters

Response:

As you stated, beginning October 1, 2019, if you sell through a marketplace provider like Etsy, your marketplace provider will collect and report the Texas sales and use taxes they collect from your customers for the sales they make with deliveries in Texas.

Texas Marketplace Sellers

If you are a seller located in Texas, selling taxable items or services through a marketplace provider who has certified they will collect sales tax for you, then you may not need a sales tax permit, ***unless you are buying inventory for resale and need to issue Form 01-339 (front), Texas Sales and Use Tax Resale Certificates to your vendors and do not need to collect and remit sales taxes to our office on your marketplace sales.

If you also sell taxable items through other means (i.e., in person, personal website, etc.), however, you must continue to have an active sales tax permit; collect sales tax on sales you make outside of the marketplace; and report sales and pay the taxes collected on your taxable sales.

See Sales Tax Rule 3.286 (b) – (g), Seller’s and Purchaser’s Responsibilities

Filing a Sales Tax Return

As a Texas permitted seller, you must file your sales and use tax return. You report in “Total Texas Sales” (line 1) on your sales tax return, the total sales you made in Texas, but you do not include in your “Total Texas Sales” the sales you made through the marketplace.

If you only sell through a marketplace, you will report “$0” in “Total Texas Sales.”

Note: Sellers must still file their sales and use tax returns timely even if there are no taxable sales to report. There is a $50.00 fine for not filing timely reports.

For additional Texas sales tax-related questions, you may contact our Taxpayer Services Department at 8 00 252 55 55 Monday through Friday, between 8 a.m. and 5 p.m., CST (except for state and national holidays.

The Comptroller’s Texas Taxes webpage has additional tax information, including rules, statutes, publications, and frequently asked questions at (LINK)

We hope this information is helpful. Please email us and reference the general information letter number indicated above if you have any questions about our response at (LINK)

Our goal is to provide you with prompt, professional service. Please take a moment to complete our online survey.

Regards,

Tax Policy

Texas Comptroller of Public Accounts

For NJ, I enter the entire amount of my sales, including both in and out of state (as always). There is a second line for entering the amount of these sales that are not subject to me remitting tax; this used to be for out-of-state sales, or for non-taxable items (such as clothing). Now ALL of my Amazon sales go on that line (also eBay, as they also collect). So when you subtract, the amount of taxable sales is zero. But I still have to file.

Every state could be different on the details. I suspect that some may actually update their forms for a line item for MFT. But I’m pretty sure that there is no state where you remit any taxes that you did not collect because Amazon was taking care of it for you.

California is about the same as Picks_By_Nisha says for NJ.

In PA , we are to include the total sales, but the ones for which AZ collects and reports sales tax, we are to treat them as non taxable sales for the purpose of reporting.

YOU pay only the in state sales tax Amazon collected on your behalf (because you provided Amazon with your state collection number) and disbursed to YOU for payment. Amazon pays all the other sales tax in other states.

Indiana told me the same as picks and mlm . Report all sales then include the marketplace sales in exempt sales.

If ur state has a marketplace law then u don’t pay those either amazon does. For me with only online sales last year I only owe the tax collected before our law went into effect on July 1.

Even if you state was mentioned by someone else, I would double check with the state agency. I would not give up a resale cert as that is one of the things suppliers ask for to prove you are in business.

You should also ask about changing to their longest filing frequency. We are monthly but if we went to remitting only the tax from non-marketplace sales, I assume we’d go to 6 months or a year.

Do not miss a filing date. Fines and late fees add up.

If Amazon is collecting sales tax, it is not a sellers problem anymore.

There are less than 10 states that do not have marketplace facilitator.

I’m in California, and have both FBA and FBM sales. They are reported as Other, as others (no pun intended) have said.

To figure out how much, I go to Reports/Tax Document Library/Generate a Tax Report/Combined Sales Tax Report, with dates for the whole quarter (just did this, as 4th quarter was first one for CA marketplace tax). Sort by state and total up the California sales.