Out-of-State Sales Tax Requirements

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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.

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