State
|
Software as a service tax (effective date)
|
Threshold
|
| Alabama |
Yes |
Aggregate sales exceeding $250,000 |
| Alaska |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| Arizona |
Yes |
Aggregate sales exceeding $100,000 |
| Arkansas |
No |
– |
| California |
No |
– |
| Colorado |
No |
– |
| Connecticut |
Yes |
Aggregate sales exceeding 200 transactions and $100,000 |
| Delaware |
No |
– |
| District of Columbia |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| Florida |
No |
– |
| Georgia |
No |
– |
| Hawaii |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| Idaho |
Yes |
Aggregate sales exceeding $100,000 |
| Illinois |
No |
– |
| Indiana |
No |
– |
| Iowa |
Yes (1/1/2019) |
Aggregate sales exceeding $100,000 |
| Kansas |
No |
– |
| Kentucky |
Yes |
$100,000 in sales or 200 transactions |
| Louisiana |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| Maine |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| Maryland |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| Massachusetts |
No |
|
| Michigan |
No |
Aggregate sales exceeding 200 transactions or $100,000 |
| Minnesota |
No |
– |
| Mississippi |
Yes |
Aggregate sales exceeding $250,000 |
| Missouri |
No |
– |
| Montana |
No |
– |
| Nebraska |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| Nevada |
No |
– |
| New Hampshire |
No |
– |
| New Jersey |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| New Mexico |
Yes |
Aggregate sales exceeding $100,000 |
| New York |
Yes |
Aggregate sales exceeding 100 transactions and $500,000 |
| North Carolina |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| North Dakota |
Yes |
Aggregate sales exceeding $100,000 |
| Ohio |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| Oklahoma |
Yes |
Aggregate sales exceeding $100,000 |
| Oregon |
No |
– |
| Pennsylvania |
Yes |
Aggregate sales exceeding $100,000 |
| Rhode Island |
Yes (10/1/2019) |
Aggregate sales exceeding 200 transactions or $100,000 |
| South Carolina |
No |
– |
| South Dakota |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
| Tennessee |
Yes |
Aggregate sales exceeding $100,000 |
| Texas |
Yes |
Aggregate sales exceeding $500,000 |
| Utah |
Yes |
$100,000 in sales or 200 transactions |
| Vermont |
No |
– |
| Virginia |
No |
– |
| Washington |
Yes |
Aggregate sales exceeding $100,000 |
| West Virginia |
No |
– |
| Wisconsin |
Yes |
$100,000 in sales or 200 transactions |
| Wyoming |
Yes |
Aggregate sales exceeding 200 transactions or $100,000 |
