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Remote Sellers US sales tax thresholds by state

 

 

 State

Is the Remote seller required
to collect and remit
sales tax? (effective date)

Remote seller Threshold

Alabama Yes  (10/1/2019) Aggregate sales exceeding $250,000
Alaska Yes  (2/3/2020) Aggregate sales exceeding 200 transactions or $100,000
Arizona Yes (10/1/2019) Aggregate sales exceeding $100,000
Arkansas Yes (7/1/2019) Aggregate sales exceeding 200 transactions or $100,000
California Yes  (4/1/2019) Aggregate sales exceeding $500,000
Colorado Yes (12/1/2018) Aggregate sales exceeding $100,000
Connecticut Yes (12/1/2018) Aggregate sales exceeding 200 transactions or $100,000
District of Columbia Yes (1/1/2019) Aggregate sales exceeding 200 transactions or $100,000
Delaware No
Florida No
Georgia
(update January 1, 2020)
Yes (1/1/2020) Aggregate sales exceeding 200 transactions or $100,000
Hawaii Yes (7/1/2018) Aggregate sales exceeding 200 transactions or $100,000
Illinois Yes (10/1/2018)  Aggregate sales exceeding 200 transactions or $100,000
Indiana Yes (10/1/2018) Aggregate sales exceeding 200 transactions or $100,000
Idaho Yes (6/1/2019) Aggregate sales exceeding $100,000
Iowa Yes (1/1/2019) Aggregate sales exceeding $100,000
Kansas Yes (10/1/2019) 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 (6/1/2018) Aggregate sales exceeding 200 transactions or $100,000
Louisiana Yes (7/1/2020) Aggregate sales exceeding 200 transactions or $100,000
Maine Yes (7/1/2020) Aggregate sales exceeding 200 transactions or $100,000
Maryland Yes (10/1/2019) Aggregate sales exceeding 200 transactions or $100,000
Massachusetts Yes (10/1/2019) Aggregate sales exceeding $100,000
Mississippi Yes (9/1/2018) Aggregate sales exceeding $250,000
Montana No
Michigan Yes (10/1/2020) Aggregate sales exceeding 200 transactions or $100,000
Minnesota Yes (10/1/2019), Aggregate sales exceeding 200 transactions or $100,000
Nebraska Yes (4/1/2019) Aggregate sales exceeding 200 transactions or $100,000
Nevada Yes (10/1/2018) Aggregate sales exceeding 200 transactions or $100,000
New Jersey Yes (11/1/2018) Aggregate sales exceeding 200 transactions or $100,000
New Hampshire No
New Mexico Yes (7/1/2019) Aggregate sales exceeding $100,000
New York Yes (6/21/2018) Aggregate sales exceeding $500,000 and 100 or more sales transactions
North Carolina Yes (11/1/2018) Aggregate sales exceeding 200 transactions or $100,000
North Dakota Yes (10/1/2019) Aggregate sales exceeding $100,000
Ohio Yes (8/1/2019) Aggregate sales exceeding 200 transactions or $100,000
Oklahoma Yes (7/1/2018) Aggregate sales exceeding $100,000
Oregon No
Pennsylvania Yes (7/1/2018) Aggregate sales exceeding $100,000
Rhode Island Yes (7/1/2019) Aggregate sales exceeding 200 transactions or $100,000
South Carolina Yes (11/1/2018) Aggregate sales exceeding $100,000
South Dakota Yes (11/1/2018) Aggregate sales exceeding 200 transactions or $100,000
Tennessee Yes (10/1/2019). Aggregate sales exceeding $100,000
Texas Yes (10/1/2019) Aggregate sales exceeding $500,000
Utah Yes (1/1/2019) Aggregate sales exceeding 200 transactions or $100,000
Virginia Yes (7/1/2019) Aggregate sales exceeding 200 transactions or $100,000
Vermont Yes (7/1/2018) Aggregate sales exceeding 200 transactions or $100,000
Washington (Updated April 2020) Yes (10/1/2018) Aggregate sales exceeding $100,000
West Virginia Yes (1/1/2019) Aggregate sales exceeding 200 transactions or $100,000
Wisconsin Yes (10/1/2019) Aggregate sales exceeding 200 transactions or $100,000
Wyoming Yes (2/1/2019) Aggregate sales exceeding 200 transactions or $100,000