State
|
Is the Remote seller required
to collect and remit
sales tax? (effective date)
|
Remote seller Threshold
|
| Alabama |
Yes (10/01/2019) |
Aggregate sales exceeding $250,000 |
| Alaska |
Yes (02/03/2020) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Arizona |
Yes (10/01/2019) |
Aggregate sales exceeding $100,000 |
| Arkansas |
Yes (07/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| California |
Yes (04/01/2019) |
Aggregate sales exceeding $500,000 |
| Colorado |
Yes (12/01/2018) |
Aggregate sales exceeding $100,000 |
| Connecticut |
Yes (07/01/2019) |
Aggregate sales exceeding 200 transactions and $100,000 |
| District of Columbia |
Yes (01/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Delaware |
No |
– |
| Florida |
Yes (07/01/2021) |
Aggregate sales exceeding $100,000 |
| Georgia |
Yes (01/01/2020) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Hawaii |
Yes (07/01/2018) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Illinois |
Yes (10/01/2018) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Indiana |
Yes (10/01/2018) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Idaho |
Yes (06/01/2019) |
Aggregate sales exceeding $100,000 |
| Iowa |
Yes (01/01/2019) |
Aggregate sales exceeding $100,000 |
| Kansas |
Yes (10/01/2019) |
Any retailer who has any other contact with this state that would allow this state to require the retailer to collect and remit tax under the provisions of the constitution and laws of the United States. |
| Kentucky |
Yes (06/01/2018) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Louisiana |
Yes (07/01/2020) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Maine |
Yes (07/01/2020) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Maryland |
Yes (10/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Massachusetts |
Yes (10/01/2019) |
Aggregate sales exceeding $100,000 |
| Mississippi |
Yes (09/01/2018) |
Aggregate sales exceeding $250,000 |
| Missouri |
Yes (01/01/2023) |
$100,000 in cumulative gross receipts |
| Montana |
No |
– |
| Michigan |
Yes (10/01/2020) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Minnesota |
Yes (10/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Nebraska |
Yes (04/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Nevada |
Yes (10/01/2018) |
Aggregate sales exceeding 200 transactions or $100,000 |
| New Jersey |
Yes (11/01/2018) |
Aggregate sales exceeding 200 transactions or $100,000 |
| New Hampshire |
No |
– |
| New Mexico |
Yes (07/01/2019) |
Aggregate sales exceeding $100,000 |
| New York |
Yes (06/21/2018) |
Total sales exceeding $500,000 and 100 or more sales transactions |
| North Carolina |
Yes (11/01/2018) |
Cumulative sales exceeding 200 transactions or $100,000 |
| North Dakota |
Yes (10/01/2019) |
Aggregate sales exceeding $100,000 |
| Ohio |
Yes (08/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Oklahoma |
Yes (07/01/2018) |
Aggregate sales exceeding $100,000 |
| Oregon |
No |
– |
| Pennsylvania |
Yes (07/01/2018) |
Aggregate sales exceeding $100,000 |
| Rhode Island |
Yes (07/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| South Carolina |
Yes (11/01/2018) |
Aggregate sales exceeding $100,000 |
| South Dakota |
Yes (11/01/2018) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Tennessee |
Yes (10/01/2019). |
Aggregate sales exceeding $100,000 |
| Texas |
Yes (10/01/2019) |
Aggregate sales exceeding $500,000 |
| Utah |
Yes (01/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Virginia |
Yes (07/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Vermont |
Yes (07/01/2018) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Washington |
Yes (10/01/2018) |
Aggregate sales exceeding $100,000 |
| West Virginia |
Yes (01/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Wisconsin |
Yes (10/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| Wyoming |
Yes (02/01/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
