What Happened to Overstock? Can You Still Sell There in 2026, and What to Check in the Supplier Contract

Overstock is still selling, and growing: its parent reported on November 5, 2026 that Overstock.com revenue rose 75% year over year in the third quarter. But it did vanish for a while. The site became Bed Bath & Beyond in 2023 and came back as an off-price site only in 2024, and the parent company changed its name three times in three years. Sellers now come in through the parent's shared partner (supplier) program, which accepts home goods only and doesn't publish fees or payment terms, so those have to be settled in the contract.

What happened to Overstock?

Here's the sequence, from the parent's SEC filings and press releases.

June 28, 2023: Overstock.com, Inc. bought the Bed Bath & Beyond brand and intellectual property.

August 1, 2023: The U.S. site overstock.com became bedbathandbeyond.com, and the Overstock brand went dark. This is when many sellers concluded Overstock had shut down.

November 6, 2023: The company renamed itself Beyond, Inc. (ticker BYON).

March 28 and July 2024: The company announced "Overstock.com is Back" and held a grand reopening in July, adding closeouts, factory-direct and returned goods and repositioning Overstock as an off-price site.

August 18, 2025: The company renamed itself Bed Bath & Beyond, Inc. (ticker BBBY).

April and July 2026: It acquired Kirkland's (The Brand House Collective) and The Container Store, adding physical stores.

August 2026: It renamed itself Neighborhood Intelligence, Inc. and began trading on Nasdaq as NXH on August 17. Overstock remains one of its brands.

November 5, 2026: Third-quarter results showed Overstock.com revenue up 75% year over year. The parent as a whole is still losing money and raised about $45.5 million in a registered direct offering in October.

What kind of platform is Overstock now?

It's mainly a supplier model, not an open marketplace like Amazon. The parent's 2025 annual report says the vast majority of retail orders are fulfilled through its "partners" (manufacturers, distributors and suppliers). The platform is the seller to the customer: it recognizes revenue on delivery and presents it net of sales taxes. In practice it sets the retail price, collects sales tax, handles customer service and pays you a wholesale price on terms. The report also says payment terms with partners generally run longer than the time it takes to collect from customers.

A help page mentions "approved 3rd party sellers" on a marketplace basis, but the annual report calls marketplace-type services not significant to revenue, and there's no public marketplace application or fee schedule. Check which role your contract gives you.

As for positioning, the annual report describes the Overstock brand as offering a wide range of goods at discounted prices to deal-seeking online shoppers. For factories, that makes it an outlet for closeouts, past-season styles and container loads of furniture. The report also says the company and its suppliers source a large percentage of products from China.

Where to apply and what the official page says

The "Sell Your Products" link in the overstock.com footer goes to Bed Bath & Beyond's partner page (bedbathandbeyond.com/partner). When we checked it on November 9, 2026, it said:

Categories: applications only for home goods, including bedding, bath, kitchen, decor, furniture and outdoor.

Process: fill out an online form; the team reviews your assortment, pricing and operational capabilities and responds within a few weeks; then you build SKUs and manage orders and fulfillment on the partner platform, join promotions, paid CO-OP advertising and enhanced content, and get paid.

Services: fast freight and consignment services, data and analytics, and "competitive payment terms."

The annual report also mentions Supplier Oasis, the partner platform for managing products, inventory and multichannel fulfillment.

What isn't published, and what to ask before you sign

Plenty of third-party articles list requirements like a U.S. warehouse or shipping within one business day. Those aren't platform announcements. Settle these points in the contract:

1. Which company you're contracting with. The parent has changed names three times; the contract, the payer and your resale certificate should all show the same entity.

2. Whether you're a supplier or a marketplace seller. That decides who collects sales tax and whether you get a Form 1099-K.

3. How you quote wholesale cost, and what fees, ad charges and deductions apply. Late-shipment and labeling fines, returns, damage and price allowances can all come out of your remittances.

4. Payment terms and reconciliation. The platform collects from customers before it pays you, so your receivable is your risk.

5. Whether a foreign company can sign directly. The site doesn't say only U.S. companies may apply, but payments, tax forms, insurance and warehousing all happen in the U.S., so a U.S. company is usually the smoothest route.

6. Drop-ship or platform-managed warehouse, and which state. Wherever your goods sit, you have tax nexus.

7. Product liability and compliance. The annual report says the company relies on suppliers' representations about product safety, labeling and compliance, so have insurance and test reports ready.

8. Who pays for returns and damage, and how it's deducted.

Tax points to think about early

Sales tax: under the supplier model the platform is the retailer, and your sale to it is for resale, so collect its resale certificate. Your warehouse state may require registration.

Form 1099-K: the platform buys from you, so it generally doesn't issue a 1099-K, but every wholesale sale is income.

Entity: a foreign-owned single-member LLC gives the owner's W-8, not a W-9, and files a pro forma 1120 with Form 5472 every year, with a $25,000 penalty per missed form. After a Form 8832 C corporation election it gives a W-9, files Form 1120 and generally can't change for 60 months.

Pricing between a Chinese factory and its U.S. company: must be arm's length, and the tax cost of imported inventory generally can't exceed customs value.

All of this is covered in our Overstock guide, with a six-platform comparison, an entity table and a worked example. We've prepared taxes for e-commerce sellers for many years, but we aren't an Overstock partner; commercial terms are whatever your contract says. Start with a free 15-minute consultation or reach us on WeChat at YCLUSA.

Sources

Bed Bath & Beyond, Inc. Form 10-K for 2025 (filed February 24, 2026)

Neighborhood Intelligence, Inc. Form 10-Q for Q3 2026

Neighborhood Intelligence Q3 2026 earnings release (November 5, 2026)

Overstock.com, Inc. name change to Beyond, Inc. press release (November 2023)

Bed Bath & Beyond partner application page

Overstock.com: Marketplace Information help page

Last checked: November 9, 2026

This article is general tax information, not tax, legal or investment advice for any individual situation. Platform terms and fees are set by the platform and your contract.