State |
Sales Tax (%) |
Covered Items |
Reference Period |
Remote Seller Threshold |
State Contact Information |
State
Alabama
|
Sales Tax (%)
4
|
Covered Items
Gross proceeds of all retail sales from tangible personal property
|
Reference Period
Previous Calendar Year
|
Remote Seller Threshold
> $250,000
|
State Contact Information
Alabama Department of Revenue
|
State
Alaska (3)
|
Sales Tax (%)
0
|
Covered Items
Gross sales from property, products, or services delivered into Alaska
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
$100,000; or 200 transactions
|
State Contact Information
Alaska Remote Seller Sales Tax Commission
|
State
Arizona
|
Sales Tax (%)
5.6
|
Covered Items
Gross proceeds of sales of tangible personal property or gross income from sales of tangible personal property or services into the State
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $200,000 (2019)
> $150,000 (2020)
> $100,000 (2021+)
|
State Contact Information
Arizona Department of Revenue E-Commerce Compliance and Outreach
|
State
Arkansas
|
Sales Tax (%)
6.5
|
Covered Items
Sales of tangible personal property, taxable services, digital code, or certain digital products delivered into the State
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Arkansas Department of Finance and Administration
|
State
California
|
Sales Tax (%)
7.25
|
Covered Items
Total combined sales of tangible personal property delivered into California by the retailer and all persons related to the retailer, as set forth in 26 U.S.C 267(b)
|
Reference Period
Preceding or Current Calendar Year
|
Remote Seller Threshold
> $500,000
|
State Contact Information
California Department of Tax and Fee Administration
|
State
Colorado
|
Sales Tax (%)
2.9
|
Covered Items
Retail sales of tangible personal property, commodities, and/or services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; 200 transactions (Prior to April 14, 2019)
> $100,000 (After April 14, 2019)
|
State Contact Information
Colorado Department of Revenue Tax Division
|
State
Connecticut
|
Sales Tax (%)
6.35
|
Covered Items
Retail sales of tangible personal property or services set forth in § 12-407
|
Reference Period
Oct. 1 – Sept. 30 immediately preceding month/quarter of tax liability determination
|
Remote Seller Threshold
200 transactions AND $100,000
|
State Contact Information
Connecticut Department of Revenue Services
|
State
Delaware (4)
|
Sales Tax (%)
0
|
Covered Items
Total receipts of a business received from goods sold and services rendered into Delaware
|
Reference Period
N/A
|
Remote Seller Threshold
N/A
|
State Contact Information
Delaware Division of Revenue
|
State
District of Columbia
|
Sales Tax (%)
6
|
Covered Items
Total gross receipts from retail sales delivered into D.C. or retail sale transactions
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or > 200 transactions
|
State Contact Information
District of Columbia Office of Tax and Revenue
|
State
Florida
|
Sales Tax (%)
6
|
Covered Items
Sale of tangible personal property
|
Reference Period
Previous Calendar Year
|
Remote Seller Threshold
>$100,000
|
State Contact Information
Florida Department of Revenue
|
State
Georgia
|
Sales Tax (%)
4
|
Covered Items
Sales of tangible personal property
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $250,000; or 200 transactions (prior to Jan. 1, 2020)
> $100,000; or 200 transactions (after Jan. 1, 2020)
|
State Contact Information
Georgia Department of Revenue
|
State
Hawaii (5)
|
Sales Tax (%)
0
|
Covered Items
Gross receipts from selling retail goods and services
|
Reference Period
Preceding or Current Calendar Year
|
Remote Seller Threshold
$100,000; or 200 transactions
|
State Contact Information
Hawaii Department of Taxation
|
State
Idaho
|
Sales Tax (%)
6
|
Covered Items
Cumulative gross receipts from sales delivered into Idaho
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000
|
State Contact Information
Idaho State Tax Commission
|
State
Illinois
|
Sales Tax (%)
6.25
|
Covered Items
Sale of tangible personal property
|
Reference Period
Preceding 12-Month Period
|
Remote Seller Threshold
$100,000; or 200 transactions
|
State Contact Information
Illinois Department of Revenue
|
State
Indiana
|
Sales Tax (%)
7
|
Covered Items
Sales of tangible personal property, products transferred electronically, and services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Indiana Department of Revenue
|
State
Iowa
|
Sales Tax (%)
6
|
Covered Items
Sales of tangible personal property, services, or certain digital products
|
Reference Period
Preceding or Current Calendar Year
|
Remote Seller Threshold
$100,000; or 200 transactions (prior to July 1, 2019)
$100,000 (after July 1, 2019)
|
State Contact Information
Iowa Department of Revenue
|
State
Kansas
|
Sales Tax (%)
6.5
|
Covered Items
Cumulative gross receipts from sales to customers in the State
|
Reference Period
Preceding or Current Calendar Year
|
Remote Seller Threshold
> $100,000
|
State Contact Information
Kansas Department of Revenue
|
State
Kentucky
|
Sales Tax (%)
6
|
Covered Items
Sales of tangible personal property or digital property
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
$100,000; or 200 transactions
|
State Contact Information
Kentucky Department of Revenue Division of Sales and Use Tax
|
State
Louisiana
|
Sales Tax (%)
4.45
|
Covered Items
Sales of tangible personal property, products delivered electronically, or services for delivery in Louisiana
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Louisiana Sales and Use Tax Commission for Remote Sellers
|
State
Maine
|
Sales Tax (%)
5.5
|
Covered Items
Sales of tangible personal property, products transferred electronically, or taxable services for delivery
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Maine Revenue Services
|
State
Maryland
|
Sales Tax (%)
6
|
Covered Items
Sales of tangible personal property or taxable services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Comptroller of Maryland Sales and Use Tax
|
State
Massachusetts
|
Sales Tax (%)
6.5
|
Covered Items
Sales of tangible personal property or services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
>$100,000
|
State Contact Information
Massachusetts Department of Revenue
|
State
Michigan
|
Sales Tax (%)
6
|
Covered Items
Tangible personal property
|
Reference Period
Previous Calendar Year
|
Remote Seller Threshold
> $100,000; or > 200 transactions
|
State Contact Information
Michigan Department of Treasury
|
State
Minnesota
|
Sales Tax (%)
6.875
|
Covered Items
Sales of tangible personal property or taxable services
|
Reference Period
Prior 12-month period
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Minnesota Department of Revenue
|
State
Mississippi
|
Sales Tax (%)
7
|
Covered Items
Gross proceeds or gross income from sales of tangible personal property or taxable services
|
Reference Period
Prior 12 months
|
Remote Seller Threshold
> $250,000
|
State Contact Information
Mississippi Department of Revenue
|
State
Missouri
|
Sales Tax (%)
4.225
|
Covered Items
Sales of tangible personal property or taxable services
|
Reference Period
Current or Previous Calendar Year (determined quarterly)
|
Remote Seller Threshold
$100,000
|
State Contact Information
Missouri Department of Revenue
|
State
Montana
|
Sales Tax (%)
0
|
Covered Items
N/A
|
Reference Period
N/A
|
Remote Seller Threshold
N/A
|
State Contact Information
Montana Department of Revenue
|
State
Nebraska
|
Sales Tax (%)
5.5
|
Covered Items
Total retail sales
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Nebraska Department of Revenue Taxpayer Assistance
|
State
Nevada
|
Sales Tax (%)
4.6
|
Covered Items
Retail sales of all tangible personal property
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Nevada Department of Taxation
|
State
New Hampshire
|
Sales Tax (%)
0
|
Covered Items
N/A
|
Reference Period
N/A
|
Remote Seller Threshold
N/A
|
State Contact Information
New Hampshire Department of Revenue
|
State
New Jersey
|
Sales Tax (%)
6.625
|
Covered Items
Tangible personal property, specified digital products, or taxable services
|
Reference Period
Prior or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
New Jersey Division of Taxation
|
State
New Mexico
|
Sales Tax (%)
5.125
|
Covered Items
Gross receipts from sales pursuant to Section 7-1-14 NMSA 1978
|
Reference Period
Previous Calendar Year
|
Remote Seller Threshold
$100,000
|
State Contact Information
New Mexico Department of Taxation and Finance
|
State
New York
|
Sales Tax (%)
4
|
Covered Items
Sales of tangible personal property
|
Reference Period
Preceding 4 sales tax quarters (3/1-5/31, 6/1-8/31, 9/1-11/30,12/1-2/28 or 29)
|
Remote Seller Threshold
> $500,000
AND
> 100 transactions
|
State Contact Information
New York Department of Taxation and Finance
|
State
North Carolina
|
Sales Tax (%)
4.75
|
Covered Items
Sales of tangible personal property, certain digital property, and taxable services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
North Carolina Department of Revenue
|
State
North Dakota
|
Sales Tax (%)
5
|
Covered Items
Taxable sales of tangible personal property and some specified services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions (Prior to July 1, 2019)
> $100,000 (After July 1, 2019)
|
State Contact Information
North Dakota Office of Tax Commissioner
|
State
Ohio
|
Sales Tax (%)
5.75
|
Covered Items
Sales of all tangible property and taxable services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Ohio Department of Taxation
|
State
Oklahoma
|
Sales Tax (%)
4.5
|
Covered Items
Aggregate sales of tangible personal property
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000
|
State Contact Information
Oklahoma Tax Commission
|
State
Oregon
|
Sales Tax (%)
0
|
Covered Items
N/A
|
Reference Period
N/A
|
Remote Seller Threshold
N/A
|
State Contact Information
Oregon Department of Revenue
|
State
Pennsylvania
|
Sales Tax (%)
6
|
Covered Items
Taxable sales of tangible personal property and services
|
Reference Period
Previous 12 Calendar Months
|
Remote Seller Threshold
> $100,000
|
State Contact Information
Pennsylvania Department of Revenue
|
State
Rhode Island
|
Sales Tax (%)
7
|
Covered Items
Sales of tangible personal property, prewritten computer software delivered electronically or by load and leave, and taxable services
|
Reference Period
Previous Calendar Year
|
Remote Seller Threshold
$100,000; or 200 transactions
|
State Contact Information
Rhode Island Department of Revenue Division of Taxation
|
State
South Carolina
|
Sales Tax (%)
6
|
Covered Items
Gross revenue from sales of tangible personal property, products transferred electronically, and services delivered into South Carolina
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000
|
State Contact Information
South Carolina Department of Revenue
|
State
South Dakota
|
Sales Tax (%)
4.5
|
Covered Items
Tangible personal property, products transferred electronically, or services delivered into the State
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
South Dakota Department of Revenue
|
State
Tennessee
|
Sales Tax (%)
7
|
Covered Items
All retail sales, excluding resale sales
|
Reference Period
Previous 12-Month Period
|
Remote Seller Threshold
Prior to 10/1, 2020)
> $100,000 (After 10/1, 2020)
|
State Contact Information
Tennessee Department of Revenue
|
State
Texas
|
Sales Tax (%)
6.25
|
Covered Items
Gross revenue from taxable and nontaxable sales of tangible personal property and services
|
Reference Period
Preceding 12 Calendar Months
|
Remote Seller Threshold
$500,000
|
State Contact Information
Texas Comptroller
|
State
Utah
|
Sales Tax (%)
6.10
|
Covered Items
Sales of tangible personal property, products transferred electronically, or services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Utah State Tax Commission
|
State
Vermont
|
Sales Tax (%)
6
|
Covered Items
Sales of taxable and nontaxable tangible personal property, products transferred electronically, or services
|
Reference Period
Any preceding 12-Month Period
|
Remote Seller Threshold
$100,000; or 200 transactions
|
State Contact Information
Vermont Agency of Administration Department of Taxes
|
State
Virginia
|
Sales Tax (%)
5.3
|
Covered Items
Retail sales of tangible personal property and certain taxable services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Virginia Department of Taxation
|
State
Washington
|
Sales Tax (%)
6.5
|
Covered Items
Gross receipts applying to all Washington income, including retailing, wholesaling, service, other apportionable activities, and all retail sales
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000
|
State Contact Information
Washington Department of Revenue
|
State
West Virginia
|
Sales Tax (%)
6
|
Covered Items
Gross sales of tangible personal property and/or services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
West Virginia State Tax Department
|
State
Wisconsin
|
Sales Tax (%)
5
|
Covered Items
Gross sales of tangible personal property, specified digital goods, and taxable services
|
Reference Period
Previous or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions (Prior to 2/20/21)
> $100,000 (2/20/21 – Present)
|
State Contact Information
Wisconsin Department of Revenue
|
State
Wyoming
|
Sales Tax (%)
4
|
Covered Items
Gross revenue of tangible personal property, admissions, or services
|
Reference Period
Immediately Preceding or Current Calendar Year
|
Remote Seller Threshold
> $100,000; or 200 transactions
|
State Contact Information
Wyoming Department of Revenue
|