Sales Tax on Referral Fees — Effective November 1, 2025
10/30/2025
Overview
As of November 1, 2025, TikTok Shop will begin collecting sales tax on referral fees for sellers whose business registration address is located in West Virginia (WV) or Texas (TX).This change is in accordance with state tax laws requiring marketplaces to collect applicable taxes on service fees charged to sellers.
Key Details
State | Tax Type | Applicable Fee | Effective Date |
| West Virginia (WV) | Sales Tax on Referral Fee | Referral Fee | Nov 1, 2025 |
| Texas (TX) | Sales Tax on Referral Fee | Referral Fee | Nov 1, 2025 |
Impact on Sellers
- The sales tax will automatically be added to the referral fee on your seller invoice.
- No action is required from your side; TikTok Shop will handle tax collection and remittance in compliance with state tax laws.
- This update only applies to sellers with a business registration address in WV or TX.
Where to View Tax Charges
You can review the breakdown of sales tax on referral fees in order breakdown:- Settlement Report under Seller Center → Finance → Statements.
- Monthly Invoice under Seller Center → Finance → Invoices