Software as Service Tax Thresholds by State
State |
Software as a service tax (effective date) |
Threshold |
Yes |
Aggregate sales exceeding $250,000 |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
Yes |
Aggregate sales exceeding $100,000 |
|
No |
– |
|
No |
– |
|
No |
– |
|
Yes |
Aggregate sales exceeding 200 transactions and $100,000 |
|
No |
– |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
No |
– |
|
No |
– |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
Yes |
Aggregate sales exceeding $100,000 |
|
No |
– |
|
No |
– |
|
Yes (1/1/2019) |
Aggregate sales exceeding $100,000 |
|
No |
– |
|
Yes |
$100,000 in sales or 200 transactions |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
No |
||
No |
Aggregate sales exceeding 200 transactions or $100,000 |
|
No |
– |
|
Yes |
Aggregate sales exceeding $250,000 |
|
No |
– |
|
No |
– |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
No |
– |
|
No |
– |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
Yes |
Aggregate sales exceeding $100,000 |
|
Yes |
Aggregate sales exceeding 100 transactions and $500,000 |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
Yes |
Aggregate sales exceeding $100,000 |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
Yes |
Aggregate sales exceeding $100,000 |
|
No |
– |
|
Yes |
Aggregate sales exceeding $100,000 |
|
Yes (10/1/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
|
No |
– |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
|
Yes |
Aggregate sales exceeding $100,000 |
|
Yes |
Aggregate sales exceeding $500,000 |
|
Yes |
$100,000 in sales or 200 transactions |
|
No |
– |
|
No |
– |
|
Yes |
Aggregate sales exceeding $100,000 |
|
No |
– |
|
Yes |
$100,000 in sales or 200 transactions |
|
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |