Alabama |
Sales dollar amount: $250,000 |
Number of sales transactions: ------ |
Alaska |
Sales dollar amount: $100,000
Note: Sellers should utilize the Alaska Remote Seller Sales Tax Commission portal to file taxes for jurisdictions that have adopted the Alaska Remote Seller Sales Tax Code. For sales in jurisdictions that have not yet adopted the code, they must continue filing directly with the jurisdiction using their own sales tax forms.
|
Number of sales transactions: 200 |
Arizona |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Arkansas |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
California |
Sales dollar amount: $500,000 |
Number of sales transactions: ------ |
Colorado |
Sales dollar amount: $100,000
Note: If a remote seller has sales less than $100,000 in value, they are exempt from state sales tax licensing and collection requirements in Colorado. However, they must notify customers of their obligation to remit use tax. Non-collecting retailers should review Department rule 39-21-112(3.5) about notice and reporting requirements.
|
Number of sales transactions: ------ |
Connecticut |
Sales dollar amount: $100,000*
* When the remote seller or marketplace facilitator meets or exceeds both a sales and transactions threshold, they are obligated to collect and remit sales tax.
|
Number of sales transactions: 200 |
Delaware |
Sales dollar amount: ------
Note: Delaware does not have a sales tax. |
Number of sales transactions: ------ |
District of Columbia |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Florida |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Georgia |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Hawaii |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Idaho |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Illinois |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Indiana |
Sales dollar amount: $100,000 |
Number of sales transactions: ------
Note: Starting from January 1, 2024, Indiana will only have the $100,000 threshold for sales tax. If a merchant reaches the 200 transaction threshold in 2023 but does not meet the $100,000 threshold, they will be able to close their sales tax account in 2024 if their sales in 2024 do not exceed $100,000. However, they will still need to file all necessary sales tax returns for 2024.
|
Iowa |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Kansas |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Kentucky |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Louisiana |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Maine |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Maryland |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Massachusetts |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Michigan |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Minnesota |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Mississippi |
Sales dollar amount: $250,000 |
Number of sales transactions: ------ |
Missouri |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Montana |
Sales dollar amount: ------
Note: Montana does not have a sales |
Number of sales transactions: ------ |
Nebraska |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Nevada |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
New Hampshire |
Sales dollar amount: ------
Note: New Hampshire does not have a sales tax. |
Number of sales transactions: ------ |
New Jersey |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
New Mexico |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
New York |
Sales dollar amount: $500,000*
*To establish economic nexus in New York State, businesses with no physical presence must have sales of tangible personal property totaling $500,000 or more, along with more than 100 sales transactions.
|
Number of sales transactions: 100 |
North Carolina |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
North Dakota |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Ohio |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Oklahoma |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Oregon |
Sales dollar amount: ------
Note: Oregon does not have a sales tax. |
Number of sales transactions: ------ |
Pennsylvania |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Rhode Island |
Sales dollar amount: $100,000
Note: There are specific obligations under Rhode Island's law for out-of-state entities such as non-collecting retailers, referrers, and retail sales facilitators.
|
Number of sales transactions: 200 |
South Carolina |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
South Dakota |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Tennessee |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Texas |
Sales dollar amount: $500,000 |
Number of sales transactions: ------ |
Utah |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Vermont |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Virginia |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Washington |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
West Virginia |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
Wisconsin |
Sales dollar amount: $100,000 |
Number of sales transactions: ------ |
Wyoming |
Sales dollar amount: $100,000 |
Number of sales transactions: ------
Note: Starting from July 1, 2024, a new law changes Wyoming's economic nexus rules for remote sellers without a physical presence by eliminating the previous "200 or more separate transactions" threshold.
|