Revenue Department Website Sales Tax Division Sales Tax Customer Service Sales Tax Registration State Tax Rate Has Local Jurisdiction Taxes Tax Rates Sales Tax Lookup What's Taxable What's Exempt Streamlined Member State Information
Alabama Sales Tax (334) 242-1490
Help Request
AL Registration 4% Yes AL Rates AL Tax Lookup
Alaska Sales Tax (907) 269-4501 AK Registration 0% Yes
Arizona Sales Tax (602) 255-3381 AZ Registration 5.6% Yes AZ Rates AZ Tax Lookup
Arkansas Sales Tax (501) 682-1895
Email AR
AR Registration 6.5% Yes AR Rates AR Tax Lookup AR
California Sales Tax (800) 400-7115 CA Registration 7.25% Yes CA Rates CA Tax Lookup
Colorado Sales Tax (303) 238-7378 CO Registration 2.9% Yes CO Rates CO Tax Lookup
Connecticut Sales Tax (860) 297-5962
Email CT
CT Registration 7.75% None CT Rates CT Tax Lookup Taxable Exempt
Delaware Sales Tax (302) 577-8780
Email DE
DE Registration None DE Rates
District of Columbia Sales Tax (202) 727-4829 DC Registration 5.75% None DC Rates
Florida Sales Tax (850) 488-6800
Email FL
FL Registration 6% Yes FL Rates FL Tax Lookup Taxable Exempt
Georgia Sales Tax (877) 423-6711 GA Registration 4% Yes GA Rates GA
Hawaii Sales Tax (808) 587-4242
Email HI
HI Registration 4% None HI Rates
Idaho Sales Tax (800) 972-7660
Email ID
ID Registration 6% Yes ID Rates
Illinois Sales Tax (800) 732-8866
Help Request
IL Registration 6.25% Yes IL Rates IL Tax Lookup
Indiana Sales Tax (317) 233-4015
Help Request
IN Registration 7% None IN Rates IN
Iowa Sales Tax (800) 367-3388 IA Registration 6% Yes IA Rates IA Tax Lookup IA
Kansas Sales Tax (785) 368-8222
Email KS
KS Registration 6.5% Yes KS Rates KS Tax Lookup KS
Kentucky Sales Tax (502) 564-5170
Help Request
KY Registration 6% None KY
Louisiana Sales Tax (855) 307-3893
Help Request
LA Registration 4.45% Yes LA Rates
Maine Sales Tax (207) 624-9693
Email ME
ME Registration 5.5% None ME Rates
Maryland Sales Tax (410) 260-7980
Email MD
MD Registration 6% None MD Rates
Massachusetts Sales Tax (800) 392-6089
Help Request
MA Registration 6.25% None
Michigan Sales Tax (517) 636-6925 MI Registration 6% None MI Rates MI
Minnesota Sales Tax (800) 657-3777
Email MN

MN Registration 6.875% Yes MN Rates MN Tax Lookup MN
Mississippi Sales Tax (601) 923-7700
Help Request
MS Registration 7% Yes MS Rates
Missouri Sales Tax (573) 522-1160
Email MO
MO Registration 4.225% Yes MO Rates
Montana Sales Tax (406) 444-6900
Help Request
MT Registration 0% None
Nebraska Sales Tax (800) 742-7474
Help Request
NE Registration 5.5% Yes NE Rates NE Tax Lookup NE
Nevada Sales Tax (866) 962-3707 NV Registration 6.85% Yes NV Rates NV
New Hampshire (603) 230-5000 NH Registration 0% None
New Jersey Sales Tax (609) 292-6400
Help Request
NJ Registration 6.625% None NJ Rates NJ
New Mexico Sales Tax (505) 827-0700
Help Request
NM Registration 5.125% Yes NM Rates NM Tax Lookup
New York Sales Tax (518) 485-2889 NY Registration 4% Yes NY Rates NY Tax Lookup
North Carolina Sales Tax (877) 252-3052 NC Registration 4.75% Yes NC Rates NC
North Dakota Sales Tax (701) 328-1278
Email ND      
ND Registration 5% Yes ND Rates ND Tax Lookup ND
Ohio Sales Tax (888) 405-4089
Help Request
OH Registration 5.75% Yes OH Rates OH Tax Lookup OH
Oklahoma Sales Tax (405) 521-3160
Help Request
OK Registration 4.5% Yes OK Rates OK Tax Lookup OK
Oregon Sales Tax (800) 356-4222
Email OR
OR Registration 0% None
Pennsylvania Sales Tax (717) 787-1064 PA Registration 6% Yes PA Rates
Puerto Rico (787) 622-0123 Registration 11.5% None
Rhode Island Sales Tax (401) 574-8955
Email RI
RI Registration 7% None RI Rates RI
South Carolina Sales Tax (844) 898-8542
Email SC
SC Registration 6% Yes
South Dakota Sales Tax (800) 829-9188
Email SD
SD Registration 4.5% Yes SD Rates SD Tax Lookup SD
Tennessee Sales Tax (800) 342-1003 TN Registration 7% Yes TN Rates TN
Texas Sales Tax (800) 252-5555
Help Request
TX Registration 6.25% Yes TX Rates TX Tax Lookup
Utah Sales Tax (800) 662-4335
Email UT
UT Registration 4.7% Yes UT Rates UT Tax Lookup Taxable Exempt UT
Vermont Sales Tax (802) 828-2551
Email VT
VT Registration 6% Yes VT Rates VT
Virginia Sales Tax (804) 367-8037
Help Request
VA Registration 6% Yes VA Rates
Washington Sales Tax (800) 647-7706
Remote Seller Help:
(800) 426-1776
Help Request
WA Registration 6.5% Yes WA Rates WA Tax Lookup WA
West Virginia Sales Tax (800) 982-8297
Email WV
WV Registration 6% Yes WV Rates WV Tax Lookup WV
Wisconsin Sales Tax (608) 266-2776
Email WI
WI Registration 5% Yes WI Rates WI Tax Lookup Taxable Exempt WI
Wyoming Sales Tax (307) 777-5293
Email WY
WY Registration 4% Yes WY Rates WY
Revenue Department Website Remote Seller Compliance Date Remote Seller Threshold State Guidance for Remote Sellers Notes Streamlined Member State Information
Alabama 10/1/2018 Sales of TPP of more than $250,000 in prior calendar year; No transaction threshold

Seller must also engage in or conduct certain other activities in Alabama in addition to having more than $250,000 in sales. 
Remote Seller Press Release  (7/3/2018)   
AL FAQs
 
Alaska
Arizona
Arkansas A remote seller is an out-of-state seller that has no physical presence in Arkansas. Remote Seller AR
California 4/1/2019 Sales exceed $100,000 or 200 or more separate transactions during the preceding or current calendar year Remote Seller
Colorado 12/1/2018 Gross revenue from sales of TPP or services delivered into Colorado of more than $100,000 in prior or current calendar year or 200 or more separate transactions Remote Seller News Release     
Regulation 39-26-204(2)
Connecticut 12/1/2018 $250,000 or more in gross receipts or 200 or more retail transactions Remote Seller
Delaware
District of Columbia 1/1/2019 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  Remote Seller
Florida
Georgia 1/1/2019

Gross Revenue exceeding $250,000 from retail sales or 200 or more separate retail sale transactions in the previous or current calendar year

Remote Seller HB 61
GA
Hawaii 7/1/2018 $100,000 or more in gross income or 200 or more transactions Remote Seller
Idaho 7/1/2018 The out-of-state seller has an agreement with an Idaho retailer to refer potential buyers to the out-of-state seller for a commission, and the total sales to the Idaho buyers exceeded $10,000 in the previous year
Illinois 10/1/2018 Either cumulative gross receipts from Illinois sales of $100,000 or more, or 200 or more separate Illinois transactions Remote Seller
Indiana 10/1/2018 Gross revenue exceeding $100,000 or 200 or more separate transactions in the previous calendar year or current calendar year Remote Seller   IN
Iowa 1/1/2019 Gross revenue from sales of $100,000 or more or 200 or more separate sales transactions in previous or current calendar year Remote Seller Additional Remote Seller Information
IA
Kansas Remote sellers with no physical presence in Kansas are required to collect and remit the applicable sales or use tax on sales delivered into Kansas, as provided under the constitution and laws of the United States. KSA 79-3702(h) KS
Kentucky 10/1/2018

Gross receipts of $100,000 or more or 200 or more sales based on previous or current calendar year sales

Remote Seller Additional Tax Answers for KY

KRS 139.340 (g)
KY
Louisiana Deliver more than $100,000 of goods or services into the state or engage in 200 or more separate transactions for the delivery of good or services in the state Remote Seller
Maine 7/1/2018 Gross revenues from Maine sales of tangible personal property, products transferred electronically, or taxable services exceeded $100,000 or at least 200 separate transactions during the current or previous calendar year Remote Seller
Maryland 10/1/2018 Gross revenue exceeds $100,000 or 200 or more separate transactions during the previous or current calendar year Remote Seller
Massachusetts Massachusetts sales exceeding $500,000 and 100 or more transactions during current or previous calendar year Remote Seller
Michigan 10/1/2018 Taxable and non-taxable sales exceeding $100,000 or 200 or more separate transactions in the previous calendar year  Remote Seller MI RAB 2018-6 MI
Minnesota 10/1/2018

Retail sales of more than $100,000 in 10 or more transactions or 100 or more separate retail transactions in any 12 consecutive months

Remote Seller 7/25/2018 News Release MN
Mississippi 9/1/2018 Sales exceed $250,000 for the prior 12 months Remote Seller
Missouri
Montana Remote Seller
Nebraska 1/1/2019 More than $100,000 in sales or 200 or more separate transactions for delivery into NE annually
Remote Seller NE
Nevada 10/1/2018 Gross revenue from retail sales greater than $100,000 or 200 or more retail sales in the prior or current year

Remote Seller Press Release 9/27/2018
NV
New Hampshire
New Jersey 11/1/2018 Gross revenue exceeds $100,000 or 200 or more separate transactions in prior or current calendar year Remote Seller NJ
New Mexico
New York Gross receipts exceed $300,000 and made more than 100 sales during preceding four sales tax quarters Remote Seller
North Carolina 11/1/2018 Gross sales in excess of $100,000 or 200 or more separate transactions in previous or current calendar year

 

Remote Seller NC
North Dakota 10/1/2018 Taxable sales of $100,000 or more or 200 or more separate transactions in previous or current calendar year Remote Seller ND
Ohio   Remote Seller   OH
Oklahoma 7/1/2018 $10,000 or more in sales subject to sales or use tax during previous 12 months
Remote Seller OK
Oregon Remote Seller
Pennsylvania 7/1/2019 More than $100,000 in gross sales in the previous twelve months.  Remote Seller
Puerto Rico
Rhode Island 8/1/2017 Gross revenues of $100,000 or more or 200 or more separate transactions in the previous calendar year Remote Seller RI
South Carolina 11/1/2018 Exceeds sales of $100,000 in South Carolina in the previous or current calendar year Remote Seller
South Dakota 11/1/2018 Gross revenue from sales exceeding $100,000 or 200 or more separate transactions in previous or current calendar year Remote Seller SD
Tennessee

As detailed in Important Notices 17-01 and 17-12, Tennessee did establish an economic nexus rule, Rule 129(2).  However, in May 2017, the Tennessee General Assembly passed legislation providing that the Department of Revenue is prohibited from collecting sales or use taxes authorized under Rule 129(2) until the court’s ruling has been fully reviewed and Rule129(2) has been approved by the general assembly pursuant to § 4-5-226.

Remote Seller TN
Texas Remote Seller
Utah 1/1/2019 Gross revenue of more than $100,000 or more than 200 separate transactions during previous or current calendar year Remote Seller UT
Vermont 7/1/2018 Sales of at least $100,000 or 200 individual transactions during any preceding 12 month period Remote Seller VT
Virginia
Washington 10/1/2018 Gross retail sales exceeding $100,000 or 200 or more transactions in preceding or current year

Remote sellers with less than 200 transactions and annual retail sales between $10,000 and $100,000 are required to make an election to collect sales tax or do use tax notice and reporting starting January 1, 2018.
Remote Seller

Remote Seller Help: (800) 426-1776

WA
West Virginia 1/1/2019 Delivers more than $100,000 of goods or services into West Virginia or engages in 200 or more separate transactions for the delivery of goods and services into West Virginia, during calendar year 2018 Remote Seller WV
Wisconsin 10/1/2018 Gross sales exceed $100,000 or 200 or more separate transactions in the previous or current year

Remote Seller WI
Wyoming 2/1/2019 Gross revenue from sales of TPP, admissions or services of more than $100,000 or 200 or more separate transactions in prior or current year Remote Seller WY