In South Dakota v. Wayfair, the Supreme Court determined that a State could require out-of-state sellers of goods to collect and remit taxes if they perform a significant quantity of business in that State. In doing so, the Court overruled two of its precedents establishing the pre-Wayfair “physical-presence rule.” Under the pre-Wayfair regime, states could require out-of-state sellers to collect and remit taxes to the State only if the seller maintained a physical presence within the State’s borders. After Wayfair, states may require remote sellers to collect and remit taxes if the seller has a “substantial nexus with the taxing State[,]” which need not be a physical presence within the State.
An alarming trend following Wayfair is the lack of business awareness about the decision, its consequences, and its wide-ranging applicability. A 2020 survey of businesses revealed that over 40% of respondents were completely unaware of Wayfair and its impact on sales tax collection.1 Small businesses unaware of the post-Wayfair regime and compliance rules are subject to foreign state tax assessments if they transact business across state lines. In a post-COVID-19 world where States may be seeking to increase their revenues, small businesses out of compliance with their remote seller obligations are convenient targets.
The following chart should help small businesses begin to navigate their post-Wayfair tax obligations.
NFIB’s Small Business Legal Center strongly recommends small businesses work with a CPA or tax professional in navigating their post-Wayfair sales tax obligations.
| State | Sales Tax (%) | Covered Items | Reference Period | Remote Seller Threshold | State Contact Information |
| Alabama | 4 | Gross proceeds of all retail sales from tangible personal property | Previous Calendar Year | > $250,000 | Alabama Department of Revenue |
| Alaska 3 | 0 | Gross sales from property, products, or services delivered into Alaska | Previous or Current Calendar Year | $100,000; or 200 transactions | Alaska Remote Seller Sales Tax Comission |
| Arizona | 5.6 | Gross proceeds of sales of tangible personal property or gross income from sales of tangible personal property or services into the State | Previous or Current Calendar Year | > $200,000 (2019) > $150,000 (2020) > $100,000 (2021+) |
Arizona Department of Revenue E-Commerce Compliance and Outreach |
| Arkansas | 6.5 | Sales of tangible personal property, taxable services, digital code, or certain digital products delivered into the State | Previous or Current Calendar Year | > $100,000; or 200 transactions | Arkansas Department of Finance and Administration |
| California | 7.25 | 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) | Preceding or Current Calendar Year | > $500,000 | California Department of Tax and Fee Administration |
| Colorado | 2.9 | Retail sales of tangible personal property, commodities, and/or services | Previous or Current Calendar Year | > $100,000; 200 transactions (Prior to April 14, 2019) > $100,000 (After April 14, 2019) |
Colorado Department of Revenue Tax Division |
| Connecticut | 6.35 | Retail sales of tangible personal property or services set forth in § 12-407 | Oct. 1 – Sept. 30 immediately preceding month/quarter of tax liability determination | 200 transactions AND $100,000 | Connecticut Department of Revenue Services |
| Delaware 4 | 0 | Total receipts of a business received from goods sold and services rendered into Delaware | N/A | N/A | Delaware Division of Revenue |
| District of Columbia | 6 | Total gross receipts from retail sales delivered into D.C. or retail sale transactions | Previous or Current Calendar Year | > $100,000; or > 200 transactions | District of Columbia Office of Tax and Revenue |
| Florida | 6 | Sale of tangible personal property | Previous Calendar Year | >$100,000 | Florida Department of Revenue |
| Georgia | 4 | Sales of tangible personal property | Previous or Current Calendar Year | > $250,000; or 200 transactions (prior to Jan. 1, 2020) > $100,000; or 200 transactions (after Jan. 1, 2020) |
Georgia Department of Revenue |
| Hawaii 5 | 0 | Gross receipts from selling retail goods and services | Preceding or Current Calendar Year | $100,000; or 200 transactions | Hawaii Department of Taxation |
| Idaho | 6 | Cumulative gross receipts from sales delivered into Idaho | Previous or Current Calendar Year | > $100,000 | Idaho State Tax Comission |
| Illinois | 6.25 | Sale of tangible personal property | Preceding 12-Month Period | $100,000; or 200 transactions | Illinois Department of Revenue |
| Indiana | 7 | Sales of tangible personal property, products transferred electronically, and services | Previous or Current Calendar Year | > $100,000; or 200 transactions | Indiana Department of Revenue |
| Iowa | 6 | Sales of tangible personal property, services, or certain digital products | Preceding or Current Calendar Year | $100,000; or 200 transactions (prior to July 1, 2019) $100,000 (after July 1, 2019) |
Iowa Department of Revenue |
| Kansas | 6.5 | Cumulative gross receipts from sales to customers in the State | Preceding or Current Calendar Year | > $100,000 | Kansas Department of Revenue |
| Kentucky | 6 | Sales of tangible personal property or digital property | Previous or Current Calendar Year | $100,000; or 200 transactions | Kentucky Department of Revenue Division of Sales and Use Tax |
| Louisiana | 4.45 | Sales of tangible personal property, products delivered electronically, or services for delivery in Louisiana | Previous or Current Calendar Year | > $100,000; or 200 transactions | Louisiana Sales and Use Tax Commission for Remote Sellers |
| Maine | 5.5 | Sales of tangible personal property, products transferred electronically, or taxable services for delivery | Previous or Current Calendar Year | > $100,000; or 200 transactions | Maine Revenue Services |
| Maryland | 6 | Sales of tangible personal property or taxable services | Previous or Current Calendar Year | > $100,000; or 200 transactions | Comptroller of Maryland Sales and Use Tax |
| Massachusetts | 6.5 | Sales of tangible personal property or services | Previous or Current Calendar Year | >$100,000 | Massachusetts Department of Revenue |
| Michigan | 6 | Tangible personal property | Previous Calendar Year | > $100,000; or > 200 transactions | Michigan Depattment of Treasury |
| Minnesota | 6.875 | Sales of tangible personal property or taxable services | Prior 12-month period | > $100,000; or 200 transactions | Minnesota Department of Revenue |
| Mississippi | 7 | Gross proceeds or gross income from sales of tangible personal property or taxable services | Prior 12 months | > $250,000 | Mississippi Department of Revenue |
| Missouri | 4.225 | Sales of tangible personal property or taxable services | Current or Previous Calendar Year (determined quarterly) | $100,000 | Missouri Department of Revenue |
| Montana | 0 | N/A | N/A | N/A | Montana Department of Revenue |
| Nebraska | 5.5 | Total retail sales | Previous or Current Calendar Year | > $100,000; or 200 transactions | Nebraska Department of Revenue Taxpayer Assistance |
| Nevada | 4.6 | Retail sales of all tangible personal property | Previous or Current Calendar Year | > $100,000; or 200 transactions | Nevada Department of Taxation |
| New Hampshire | 0 | N/A | N/A | N/A | New Hampshire Department of Revenue |
| New Jersey | 6.625 | Tangible personal property, specified digital products, or taxable services | Prior or Current Calendar Year | > $100,000; or 200 transactions | New Jersey Division of Taxation |
| New Mexico | 5.125 | Gross receipts from sales pursuant to Section 7-1-14 NMSA 1978 | Previous Calendar Year | $100,000 | New Mexico Department of Taxation and Finance |
| New York | 4 | Sales of tangible personal property | Preceding 4 sales tax quarters (3/1-5/31, 6/1-8/31, 9/1-11/30,12/1-2/28 or 29) | > $500,000 AND > 100 transactions |
New York Department of Taxation and Finance |
| North Carolina | 4.75 | Sales of tangible personal property, certain digital property, and taxable services | Previous or Current Calendar Year | > $100,000; or 200 transactions | North Carolina Department of Revenue |
| North Dakota | 5 | Taxable sales of tangible personal property and some specified services | Previous or Current Calendar Year | > $100,000; or 200 transactions (Prior to July 1, 2019) > $100,000 (After July 1, 2019) |
North Dakota Office of Tax Commissioner |
| Ohio | 5.75 | Sales of all tangible property and taxable services | Previous or Current Calendar Year | > $100,000; or 200 transactions | Ohio Department of Taxation |
| Oklahoma | 4.5 | Aggregate sales of tangible personal property | Previous or Current Calendar Year | > $100,000 | Oklahoma Tax Commission |
| Oregon | 0 | N/A | N/A | N/A | Oregon Department of Revenue |
| Pennsylvania | 6 | Taxable sales of tangible personal property and services | Previous 12 Calendar Months | > $100,000 | Pennsylvania Department of Revenue |
| Rhode Island | 7 | Sales of tangible personal property, prewritten computer software delivered electronically or by load and leave, and taxable services | Previous Calendar Year | $100,000; or 200 transactions | Rhode Island Department of Revenue Division of Taxation |
| South Carolina | 6 | Gross revenue from sales of tangible personal property, products transferred electronically, and services delivered into South Carolina | Previous or Current Calendar Year | > $100,000 | South Carolina Department of Revenue |
| South Dakota | 4.5 | Tangible personal property, products transferred electronically, or services delivered into the State | Previous or Current Calendar Year | > $100,000; or 200 transactions | South Dakota Department of Revenue |
| Tennessee | 7 | All retail sales, excluding resale sales | Previous 12-Month Period | Prior to 10/1, 2020) > $100,000 (After 10/1, 2020) |
Tennessee Department of Revenue |
| Texas | 6.25 | Gross revenue from taxable and nontaxable sales of tangible personal property and services | Preceding 12 Calendar Months | $500,000 | Texas Comptroller |
| Utah | 6.10 | Sales of tangible personal property, products transferred electronically, or services | Previous or Current Calendar Year | > $100,000; or 200 transactions | Utah State Tax Commission |
| Vermont | 6 | Sales of taxable and nontaxable tangible personal property, products transferred electronically, or services | Any preceding 12-Month Period | $100,000; or 200 transactions | Vermont Agency of Administration Department of Taxes |
| Virginia | 5.3 | Retail sales of tangible personal property and certain taxable services | Previous or Current Calendar Year | > $100,000; or 200 transactions | Virginia Department of Taxation |
| Washington | 6.5 | Gross receipts applying to all Washington income, including retailing, wholesaling, service, other apportionable activities, and all retail sales | Previous or Current Calendar Year | > $100,000 | Washington Department of Revenue |
| West Virginia | 6 | Gross sales of tangible personal property and/or services | Previous or Current Calendar Year | > $100,000; or 200 transactions | West Virginia State Tax Department |
| Wisconsin | 5 | Gross sales of tangible personal property, specified digital goods, and taxable services | Previous or Current Calendar Year | > $100,000; or 200 transactions (Prior to 2/20/21) > $100,000 (2/20/21 – Present) |
Wisconsin Department of Revenue |
| Wyoming | 4 | Gross revenue of tangible personal property, admissions, or services | Immediately Preceding or Current Calendar Year | > $100,000; or 200 transactions | Wyoming Department of Revenue |
| 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 |
| 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 Comission |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 Comission |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 Depattment of Treasury |
| 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 |
| 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 |
| 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 |
| Montana | Sales Tax (%): 0 |
Covered Items: N/A |
Reference Period: N/A |
Remote Seller Threshold: N/A |
State Contact Information: Montana Department of Revenue |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| Oregon | Sales Tax (%): 0 |
Covered Items: N/A |
Reference Period: N/A |
Remote Seller Threshold: N/A |
State Contact Information: Oregon Department of Revenue |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
1 Gail Cole, Wayfair Turns 2, But Survey Shows Many Businesses Still Unaware of Economic Nexus, AVALARA, (June 1, 2020), https://www.avalara.com/blog/en/north-america/2020/06/wayfair-turns-2-but-many-businesses-still-unaware-of-economic-nexus.html.
2 These thresholds reference the amount of activity into the specified state, not overall business activity. For example, if the threshold is $100,000 of gross receipts from sales of tangible personal property, then a business would only look to see whether it had $100,000 of gross receipts of tangible personal property into that specific state.
3 While Alaska does not have a state sales tax, these thresholds are used by local jurisdictions for taxing out-of-state sellers with an economic nexus
4 Delaware imposes a gross receipts tax, which comprises “the total receipts of a business received from goods sold and services rendered in the State.” This tax usually ranges from .0945% – 1.9914%.
5 Hawaii imposes a 4 or 4.5%, depending on location within the State, general excise tax on businesses.