S

Software as Service Tax Thresholds by State

 

 

 

 State

Software as a service tax (effective date)

Threshold

Alabama Yes Aggregate sales exceeding $250,000
Alaska No Aggregate sales exceeding 200 transactions or $100,000

Arizona

Yes Aggregate sales exceeding $100,000
Arkansas No
California No Aggregate sales exceeding $500,000
Colorado No Aggregate sales exceeding $100,000
Connecticut Yes (10/1/2015) Aggregate sales exceeding 200 transactions or $100,000
District of Columbia Yes Aggregate sales exceeding 200 transactions or $100,000
Delaware No
Florida No
Georgia No
Hawaii Yes Aggregate sales exceeding 200 transactions or $100,000
Illinois No
Indiana No
Idaho Yes Aggregate sales exceeding $100,000
Iowa Yes (1/1/2019) Aggregate sales exceeding $100,000
Kansas No
Kentucky No
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 Yes Aggregate sales exceeding $100,000
Mississippi Yes Aggregate sales exceeding $250,000
Montana No
Michigan No Aggregate sales exceeding 200 transactions or $100,000
Minnesota No
Nebraska Yes Aggregate sales exceeding 200 transactions or $100,000
Nevada Yes Aggregate sales exceeding 200 transactions or $100,000
New Jersey Yes Aggregate sales exceeding 200 transactions or $100,000
New Hampshire No
New Mexico Yes Aggregate sales exceeding $100,000
New York Yes Aggregate sales exceeding $500,000 and 100 or more sales transactions
North Carolina No
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 No
Virginia No
Vermont No
Washington Yes Aggregate sales exceeding $100,000
West Virginia No
Wisconsin No
Wyoming Yes Aggregate sales exceeding 200 transactions or $100,000