Your Cart is Empty
Internet Sales TaxesThe United States Supreme Court ruled in South Dakota v. Wayfair on June 21, 2018, that states can require remote sellers to collect and remit sales tax on items delivered to locations within their state regardless of physical presence.
If you sell to a state, but do not have a physical presence in that state, you are now a Remote Seller. As a remote seller, you will need to check with each state to determine if you are required to register in that state.
Registration requirements, small business exemptions, effective dates, and other factors all vary by state. Some states have not published their rulings yet; and other states don’t have plans to implement a ruling in the near future.
The following chart will be updated regularly as new information becomes available. It is not legal advice, but it is an informative reference with links to the departments of revenues and their publications on the topic.
| STATE | $ Gross Receipts Limit |
# Retail Sales Transactions |
EFFECTIVE DATE | DOR Links | FAQs | |
|---|---|---|---|---|---|---|
| Alabama | >$250,000 | October 1, 2018 | AL Info | FAQs for AL | ||
| Arkansas | >$100,000 | 200 | July 1, 2019 | AR Info | FAQs for AR | |
| Arizona | >$200,000 in 2019 >$150,000 in 2020 >$100,000 in 2021 + |
October 1, 2019 | AZ Info | |||
| California | >$500,000 | April 1, 2019 | CA Info | FAQ for CA | ||
| Colorado | >$100,000 | December 1, 2018 | CO Info | |||
| Connecticut | $100,000 | "and" 200 | December 1, 2018 Revised July 1, 2019 |
CT Info | ||
| Delaware | ||||||
| District of Columia | >$100,000 | "or" >200 | January 1, 2019 | DC Info | ||
| Florida | ||||||
| Georgia | >$250,000 in 2019 >$100,000 in 2020 |
"or" >200 | January 1, 2019 | GA Info | FAQs for GA | |
| Hawaii | $100,000 + | "or" 200 | July 1, 2018 | HI Info | ||
| Illinois | $100,000 + | "or" 200 | October 1, 2018 | IL Info | FAQ for IL | |
| Indiana | >$100,000 | "or" 200 | October 1, 2018 | IN Info | FAQ for IN | |
| Iowa | $100,000 | January 1, 2019 | IA Info | |||
| Kansas | 0 | October 1, 2019 | KS Info | |||
| Kentucky | $100,000 + | "or" 200 | October 1, 2018 | FAQs for KY | ||
| Louisiana | >$100,000 | "or" 200 | January 1, 2019 | LA Info | ||
| Maine | >$100,000 | "or" 200 | July 1, 2018 | ME Info | ||
| Maryland | >$100,000 | "or" 200 | October 1, 2018 | MD Info | ||
| Massachusetts | >$500,000 | "and" 100 | October 1, 2017 | MA Info | FAQs for MA | |
| Michigan | >$100,000 | "or" 200 | October 1, 2018 | MI Info | FAQs for MI | |
| Minnesota | >$100,000 in 10+ transactions |
"or" 100 | October 1, 2018 | MN Info | FAQs for MN | |
| Mississippi | >$250,000 | September 1, 2018 | MS Info | |||
| Nebraska | >$100,000 | "or" 200 | January 1, 2019 | FAQs for NE | ||
| New Jersey | >$100,000 | "and" >200 | October 1, 2018 | NJ Info | ||
| New Mexico | > $100,000 | July 1, 2019 | ||||
| New York | >$300,000 | "and" >100 | January 1, 2019 | NY Info | FAQs for NY | |
| North Carolina | >$100,000 | "or" 200 | November 1, 2018 | NC Info | FAQs for NC | |
| North Dakota | $100,000 | "or" 200 | October 1, 2018 | ND Info | FAQs for ND | |
| Ohio | >$100,000 | "or" 200 | August 1, 2019 | OH Info | FAQs for OH | |
| Oklahoma | >$10,000 >$100,000 in 2019 |
July 1, 2018 November 1, 2019 |
OK Info | |||
| Pennsylvania | >$100,000 | July 1, 2019 | PA Info | |||
| Rhode Island | $100,000 | "or" 200 | July 1, 2019 | RI Info | ||
| South Carolina | >$100,000 | November 1, 2018 | SC Info | FAQs for SC | ||
| South Dakota | >$100,000 | "or" 200 | November 1, 2018 | SD Info | ||
| Texas | $500,000 | October 1, 2019 | TX Info | |||
| Utah | >$100,000 | "or" >200 | January 1, 2019 | UT Info | ||
| Vermont | $100,000 | "or" 200 | July 1, 2018 | VT Info | FAQs for VT | |
| Virgina | >$100,000 | "or" 200 | July 1, 2019 | VA Info | ||
| Washington | >$100,000 | "and" 200 | October 1, 2018 | WA Info | ||
| West Virginia | >$100,000 | "or" 200 | January 1, 2019 | WV Info | ||
| Wisconsin | >$100,000 | "or" 200 | October 1, 2018 | WI Info | ||
| Wyoming | >$100,000 | "or" 200 | February 1, 2019 | WY Info |
Zip2Tax has Sales and Use Tax Tables that offer a wide range of options to meet your needs. Online shopping cart integration, ERP system platforms, call centers and invoicing programs. Single state, entire US and/or Canada, monthly subscriptions or one-time downloads…whatever you need.
All ZIP codes in every State included—over 12,000 jurisdictions!
Automate your online shopping cart with sales tax data at the point of sale. A secure sales tax API connects your database to the Zip2Tax constantly updated servers to power your e-commerce site with a real-time data when you need it.
Comments will be approved before showing up.