Streamlined States Full Member
- Arkansas
- Georgia
- Indiana
- Iowa
- Kansas
- Kentucky
- Michigan
- Minnesota
- Nebraska
- Nevada
- New Jersey
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Rhode Island
- South Dakota
- Utah
- Vermont
- Washington
- West Virginia
- Wisconsin
- Wyoming
Streamlined States Associate Member
District of Columbia
The District of Columbia is not a Streamlined member
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State Contacts
Tax Rates
State Sales and Use Tax Rate: 5.75%
Local Jurisdiction Sales and Use Taxes: None
Remote Seller Information
Remote Seller Compliance Date: 1/1/2019
Remote Seller Thresholds:
Had in the previous calendar year or will have in the current calendar year, more than $100,000 of gross receipts from retail sales or more than 200 separate retail sales
Additional Remote Seller Information: Additionally, the legislation requires marketplace facilitators, as defined by new D.C. Code § 47- 2001(g-5), to collect and remit to the District sales tax on sales made on their marketplaces. This requirement is effective as of April 1, 2019.