The Marketplace Facilitator Tax account should be a “Bank” account with detail type “Cash on hand.”
After, you’ll need to create a service item for the marketplace facilitator tax account and link that service item to the bank account you just created here.
When you create the service item, select this Marketplace Tax account as the Income account.
Make sure the “Is taxable” box is not checked.
Type this service item name in the Marketplace Facilitator Tax field under the Taxes tab.