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 State Online Filing Secretary of State 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 File System AR Sec of State 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 6.35% None CT Rates CT Tax Lookup
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
Georgia Sales Tax (877) 423-6711 GA Registration 4% Yes GA Rates GA File System GA Sec of State 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) 615-2900
Help Request
 		IN Registration 7% None IN Rates IN File System IN Sec of State IN
Iowa Sales Tax (800) 367-3388 IA Registration 6% Yes IA Rates IA Tax Lookup IA File System IA Sec of State IA
Kansas Sales Tax (785) 368-8222
Email KS 		KS Registration 6.5% Yes KS Rates KS Tax Lookup KS File System KS Sec of State KS
Kentucky Sales Tax (502) 564-5170
Help Request 		KY Registration 6% None KY File System KY Sec of State 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 File System MI Sec of State MI
Minnesota Sales Tax (800) 657-3777
Email MN

 MN Registration 6.875% Yes MN Rates MN Tax Lookup MN File System MN Sec of State MN
Mississippi Sales Tax (601) 923-7700
Help Request 		MS Registration 7% Yes MS Rates
Missouri Sales Tax (573) 751-2836
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 File System NE Sec of State NE
Nevada Sales Tax (866) 962-3707 NV Registration 6.85% Yes NV Rates NV File System NV Sec of State 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 File System NJ Sec of State 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 File System NC Sec of State NC
North Dakota Sales Tax (701) 328-1278
Email ND       		ND Registration 5% Yes ND Rates ND Tax Lookup ND File System ND Sec of State ND
Ohio Sales Tax (888) 405-4089
Help Request 		OH Registration 5.75% Yes OH Rates OH Tax Lookup OH File System OH Sec of State OH
Oklahoma Sales Tax 405.521.3160
Contact Us 		OK Registration 4.5% Yes OK Rates OK Tax Lookup OK File System OK Sec of State 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 File System RI Sec of State 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 4.2% Yes SD Rates SD Tax Lookup SD File System SD Sec of State SD
Tennessee Sales Tax (800) 342-1003 TN Registration 7% Yes TN Rates TN File System TN Sec of State 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 4.85% Yes UT Rates UT Tax Lookup UT File System UT Sec of State UT
Vermont Sales Tax (802) 828-2505
Email VT 		VT Registration 6% Yes VT Rates VT File System VT Sec of State VT
Virginia Sales Tax (804) 367-8037
Help Request 		VA Registration 5.3% Yes VA Rates VA Tax Lookup
Washington Sales Tax 360-705-6741 Business licensing
360-705-6705 Tax Assistance
360-704-5900 Remote Sales and consumer use tax
WA contact information
 		WA Registration 6.5% Yes WA Rates WA Tax Lookup WA File System WA Sec of State WA
West Virginia Sales Tax (800) 982-8297
Contact WV 		WV Registration 6% Yes WV Rates WV Tax Lookup WV File System WV Sec of State WV
Wisconsin Sales Tax (608) 266-2776
Email WI 		WI Registration 5% Yes WI Rates WI Tax Lookup WI File System WI Sec of State WI
Wyoming Sales Tax (307) 777-5293
Email WY 		WY Registration 4% Yes WY Rates WY File System WY Sec of State 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 4/1/2020 Statewide gross remote sales meets or exceeds $100,000 or 200 transactions in the current or previous calendar year     Remote Seller Marketplace Facilitator 
Arizona 10/1/2019 Annual gross retail sales or income from online sales into Arizona is more than $200,000 in 2019, $150,000 in 2020 and $100,000 in 2021 and thereafter. Remote Seller Marketplace Facilitator
Arkansas 7/1/2019 Sales exceed $100,000 or 200 transactions during the current or preceding year. Remote Seller Marketplace Facilitator AR
California 4/1/2019 The total combined sales exceed $500,000 during the preceding or current calendar year Remote Seller Marketplace Facilitator
Colorado 12/1/2018 Taxable sales of more than $100,000 in past calendar year   Remote Seller Marketplace Facilitator
Connecticut 12/1/2018 7/1/2019 Threshold change: $100,000 or more in gross receipts and 200 or more retail transactions
12/1/2018 Threshold: $250,000 or more in gross receipts and 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 7/1/2021 Taxable sales of tangible personal property in excess of $100,000 in the previous calendar year. Remote Seller Marketplace Facilitators 
Georgia 1/1/2019

Effective 1/1/2020: Gross Revenue exceeding $100,000 or 200 or more separate retail sales in the previous or current calendar year.

1/1/2019 to 12/31/2019: 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 Marketplace Facilitator
Idaho 6/1/2019 Sales that exceed $100,000 in the current or previous year. Remote Seller Marketplace Facilitator
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 Marketplace Facilitators
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  Marketplace Facilitator IN
Iowa 1/1/2019 Gross revenue from sales of $100,000 in previous or current calendar year Remote Seller Additional Remote Seller Information

Marketplace Facilitators
 IA
Kansas 7/1/2021 Cumulative gross receipts in excess of $100,000 in current or preceding calendar year Remote Seller Notice 21-17 Remote Sellers (ksrevenue.org)

Notice 21-14 Marketplace Facilitators - Products (ksrevenue.org) 		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 KRS 139.340 (g)

Marketplace Provider
 KY
Louisiana 7/1/2020 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 10/1/2019 Massachusetts sales exceeding $100,000 during current or previous calendar year Remote Seller Marketplace Facilitator
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

October 1, 2019: Retail sales of more than $100,000 or 200 or more separate retail transactions in any 12 consecutive months.

10/1/2018 to 9/30/2019: Retail sales of more than $100,000 in 10 or more transactions or 100 or more separate retail transactions in any 12 consecutive months.

When calculating the threshold, include all retail sales made through any Marketplace, your own website, and other sources into Minnesota. 

Do not include sales where the purchaser is buying for resale.

 Remote Seller Marketplace Providers
Starting October 1, 2019, Marketplaces without a place of business in Minnesota are subject to the remote seller thresholds.
 MN
Mississippi 9/1/2018 Sales exceed $250,000 for the prior 12 months Remote Seller
Missouri 1/1/2023

Gross receipts from taxable sales in the previous or current calendar year exceeding $100,000.   
For the purposes of calculating the threshold, following the close of each calendar quarter, a vendor shall determine whether the vendor met the requirements during the twelve-month period ending on the last day of the preceding calendar quarter.  If the vendor met such requirements for any such twelve-month period, such vendor shall collect and remit the tax as provided under section 144.635 for a period of not less than twelve months, beginning not more than three months following the close of the preceding calendar quarter, and shall continue to collect and remit the tax for as long as the vendor is engaged in business activities within this state, as provided for under this paragraph, or otherwise maintains a substantial nexus with this state.  (See §144.605)

  
Montana Remote Seller
Nebraska 1/1/2019 Exceeds $100,000 in Nebraska retail sales or 200 or more separate transactions for delivery into NE in the prior or current calendar year
 Remote Seller Marketplace Facilitator 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 Marketplace Facilitator
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 Marketplace Sales NJ
New Mexico
New York Gross receipts exceed $500,000 and made more than 100 sales during preceding four sales tax quarters Remote Seller Marketplace Facilitator
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 Marketplace Facilitator NC
North Dakota 10/1/2018 Taxable sales of $100,000 in previous or current calendar year.
Effective 7/1/2019 the threshold of 200 or more transactions was removed. 		Remote Seller Marketplace Facilitators ND
Ohio 8/1/2019 Gross receipts greater than $100,000 or 200 or more transactions in the current or preceding calendar year.

R.C. 5741.01 utilizes gross receipts; however R.C. 5739.01(I) and R.C. 5739.01(B) defines “receipts” and “sales” to effectually be retail sales. Therefore, only those sales which are considered retail sales are included in the economic nexus threshold calculation.  For example, only those enumerated services in R.C. 5739.01(B)(3) are utilized when determining the economic nexus threshold.  Additionally, “retail sales” do not include “sales for resale”.

 Remote Seller Marketplace Facilitator OH
Oklahoma 7/1/2018 Effective January 1, 2023: $100,000 or more in taxable sales of products during the previous or current calendar year.
From November 1, 2019 through December 31, 2022:   $100,000 or more in taxable sales of tangible personal property during the previous or current calendar year.
Prior to November 1, 2019: $10,000 or more in sales subject to sales or use tax during previous 12 months
 Remote Seller Remote Seller Guidance
Marketplace Facilitators Guidance  		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 7/1/2019 Gross revenues of $100,000 or more or 200 or more separate transactions in the previous calendar year Remote Seller

Marketplace Facilitator

 RI
South Carolina 11/1/2018 Gross Revenue from sales exceeds $100,000 in South Carolina in the previous or current calendar year Remote Seller Marketplace Facilitator
South Dakota 11/1/2018

Effective 7/1/2023 Gross revenue from sales exceeding $100,000 in the previous or current calendar year
Effective 11/1/2018 Gross revenue from sales exceeding $100,000 or 200 or more separate transactions in previous or current calendar year

 Remote Seller Marketplace Facilitator SD
Tennessee 10/1/2019

Retail sales exceeding $500,000 during the previous 12-months.  Effective 10/1/2020 the retail sales threshold is reduced to $100,000 during the previous 12 months.

 Remote Seller Notices 19-04, 19-05, 20-14, and 20-15 TN
Texas 10/1/2019 Total Texas revenue of $500,000 or more in the preceding twelve calendar months Remote Seller Marketplace Facilitator
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 Marketplace Facilitator 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 7/1/2019 In the previous or current calendar year, either receives greater than $100,000 in gross revenue from retail sales, or engages in 200 or more separate retail sales transactions, or any software provider acting on behalf of such dealer. Remote Seller Marketplace Facilitators
Washington 10/1/2018 Effective January 1, 2020: Gross income of the business exceeding $100,000 in preceding or current year.

October 1, 2018 through December 31, 2019: Gross retail sales exceeding $100,000 in preceding or current year

From October 1, 2018 through March 14, 2019, sellers that have 200 or more transactions but do not exceed the $100,000 retail sales were required to collect and report sales tax to Washington.  

Remote sellers with annual retail sales of $10,000 or more were required to make an election to collect sales tax or do use tax notice and reporting between January 1, 2018 and June 30, 2019 if the remote seller was not directly required to collect sales or use tax. As of July 1, 2019 the requirement to make an election was eliminated.

 
 Remote Seller Marketplace Facilitator

Remote Seller Help: (360) 704-5900
SSB 5581 effective 3/14/2019

 WA
West Virginia 1/1/2019 Sales equal to or exceeding $100,000 or makes West Virginia sales in 200 or more separate transactions for an immediately preceding calendar year or a current calendar year.
  		Remote Seller Marketplace Facilitator WV
Wisconsin 10/1/2018 Gross sales exceed $100,000 in the previous or current calendar year.
Effective 2/20/2021, the threshold of 200 or more transactions was removed.

 Remote Seller Marketplace Providers 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 Marketplace Facilitators WY