Do I need to collect sales tax from retailers on Shopify Collective?

You can choose whether to collect sales tax from each retailer individually, and your setting for each one is shown in the Collect tax column under Retailers. In some jurisdictions you're legally required to charge VAT or local sales tax on the B2B transaction between you and a retailer, and pass that amount on to the relevant tax authority; a retailer holding a resale certificate may be exempt if they provide you a copy.

Default tax collection settings vary by location: it defaults off for US suppliers, on for Canadian suppliers, and depends on whether you've provided a tax ID for EU, UK, and most other supported countries. No tax applies between suppliers and retailers based in Gibraltar or Hong Kong. It's worth confirming your specific tax obligations with a tax professional rather than relying solely on the platform defaults.