State sales tax
One guide for each state with a sales tax, plus Washington DC: the threshold that makes you collect, the rate, registration and filing.
46 guides in this topic
- Alabama sales tax for online sellers: nexus, permit and filing3 minute readAlabama sales tax for online sellers: the $250,000 economic nexus threshold, the flat 8% Simplified Sellers Use Tax, registration and filing.
- Arizona sales tax for online sellers: nexus, permit and filing3 minute readArizona sales tax for online sellers: the $100,000 economic nexus threshold, the transaction privilege tax, the $12 TPT license and filing.
- Arkansas sales tax for online sellers: nexus, permit and filing3 minute readArkansas sales tax for online sellers: the $100,000 or 200-transaction economic nexus threshold, the 6.5% state rate, registration and filing.
- California sales tax for online sellers: nexus, permit and filing2 minute readCalifornia sales tax for online sellers: the $500,000 economic nexus threshold, marketplace sales, the 7.25% base rate, seller's permits and filing.
- Colorado sales tax for online sellers: nexus, permit and filing4 minute readColorado sales tax for online sellers: the $100,000 economic nexus threshold, the 2.9% state rate, home-rule cities and the retail delivery fee.
- Connecticut sales tax for online sellers: nexus, permit and filing3 minute readConnecticut sales tax for online sellers: the $100,000 and 200-transaction nexus rule to September 30, the 6.35% rate, and the $100 registration.
- Florida sales tax for online sellers: nexus, permit and filing2 minute readFlorida sales tax for online sellers: the $100,000 taxable remote sales threshold, the 6% rate and county surtax, registration and filing.
- Georgia sales tax for online sellers: nexus, permit and filing2 minute readGeorgia sales tax for online sellers: the $100,000 or 200-transaction threshold, the 4% state rate and local taxes, registration and filing.
- Hawaii sales tax for online sellers: nexus, permit and filing4 minute readHawaii sales tax for online sellers: the general excise tax, the $100,000 or 200-transaction nexus rule, the 4.5% rate, the $20 license and returns.
- Idaho sales tax for online sellers: nexus, permit and filing3 minute readIdaho sales tax for online sellers: the $100,000 economic nexus threshold, the 6% rate, how marketplace sales count, the free permit and filing.
- Illinois sales tax for online sellers: nexus, permit and filing2 minute readIllinois sales tax for online sellers: the $100,000 threshold with no transaction test from 2026, the 6.25% rate, local taxes, registration and filing.
- Indiana sales tax for online sellers: nexus, permit and filing3 minute readIndiana sales tax for online sellers: the $100,000 economic nexus threshold, no transaction test since 2024, the 7% rate and the $25 certificate.
- Iowa sales tax for online sellers: nexus, permit and filing3 minute readIowa sales tax for online sellers: the $100,000 economic nexus threshold, the 6% rate plus 1% local option tax, the free permit and filing.
- Kansas sales tax for online sellers: nexus, permit and filing3 minute readKansas sales tax for online sellers: the $100,000 economic nexus threshold since 2021, the 6.5% state rate, groceries at 0%, registration and filing.
- Kentucky sales tax for online sellers: nexus, permit and filing3 minute readKentucky sales tax for online sellers: the $100,000 economic nexus threshold, the 200-transaction test repealed in August 2026, and the 6% rate.
- Louisiana sales tax for online sellers: nexus, permit and filing3 minute readLouisiana sales tax for online sellers: the $100,000 economic nexus threshold, the 5% state rate, the Remote Sellers Commission and one return.
- Maine sales tax for online sellers: nexus, permit and filing3 minute readMaine sales tax for online sellers: the $100,000 economic nexus threshold, no transaction test since 2022, the 5.5% rate, registration and filing.
- Maryland sales tax for online sellers: nexus, permit and filing3 minute readMaryland sales tax for online sellers: the $100,000 or 200-transaction nexus rule, the 6% rate, digital products and the 3% tax on IT services.
- Massachusetts sales tax for online sellers: nexus, permit and filing3 minute readMassachusetts sales tax for online sellers: the $100,000 economic nexus threshold, the 6.25% rate, the clothing exemption, registration and filing.
- Michigan sales tax for online sellers: nexus, permit and filing3 minute readMichigan sales tax for online sellers: the $100,000 or 200-transaction nexus rule for the previous year, the 6% rate, free registration and filing.
- Minnesota sales tax for online sellers: nexus, permit and filing3 minute readMinnesota sales tax for online sellers: the $100,000 or 200-sale small seller exception, the 6.875% rate, and the 50-cent retail delivery fee.
- Mississippi sales tax for online sellers: nexus, permit and filing3 minute readMississippi sales tax for online sellers: the $250,000 economic nexus threshold, the 7% rate, groceries at 5%, free registration and filing.
- Missouri sales tax for online sellers: nexus, permit and filing3 minute readMissouri sales tax for online sellers: the $100,000 threshold tested each quarter, the 4.225% vendor's use tax, local use tax and registration.
- Nebraska sales tax for online sellers: nexus, permit and filing3 minute readNebraska sales tax for online sellers: the $100,000 or 200-transaction nexus rule, the 5.5% state rate plus city tax, registration and filing.
- Nevada sales tax for online sellers: nexus, permit and filing3 minute readNevada sales tax for online sellers: the $100,000 or 200-transaction nexus rule, the 6.85% minimum rate, county rates, registration and filing.
- New Jersey sales tax for online sellers: nexus, permit and filing2 minute readNew Jersey sales tax for online sellers: the $100,000 or 200-transaction threshold, the 6.625% statewide rate, registration and quarterly filing.
- New Mexico sales tax for online sellers: nexus, permit and filing3 minute readNew Mexico sales tax for online sellers: the gross receipts tax, the $100,000 prior-year threshold, the 4.875% state rate, registration and filing.
- New York sales tax for online sellers: nexus, permit and filing2 minute readNew York sales tax for online sellers: the $500,000 and 100-sale threshold, the 4% state rate and local taxes, the Certificate of Authority and filing.
- North Carolina sales tax for online sellers: nexus, permit and filing3 minute readNorth Carolina sales tax for online sellers: the $100,000 economic nexus threshold, the 2024 repeal of the transaction test, and the 4.75% rate.
- North Dakota sales tax for online sellers: nexus, permit and filing3 minute readNorth Dakota sales tax for online sellers: the $100,000 economic nexus threshold, the 5% state rate plus local taxes, registration and filing.
- Ohio sales tax for online sellers: nexus, permit and filing2 minute readOhio sales tax for online sellers: the $100,000 or 200-transaction threshold, the 5.75% rate and county taxes, seller's use tax registration and filing.
- Oklahoma sales tax for online sellers: nexus, permit and filing3 minute readOklahoma sales tax for online sellers: the $100,000 economic nexus threshold, the 4.5% state rate plus high local taxes, groceries and filing.
- Pennsylvania sales tax for online sellers: nexus, permit and filing2 minute readPennsylvania sales tax for online sellers: the $100,000 threshold, the 6% rate with Allegheny and Philadelphia add-ons, clothing exemption and filing.
- Rhode Island sales tax for online sellers: nexus, permit and filing3 minute readRhode Island sales tax for online sellers: the $100,000 or 200-transaction nexus rule, the 7% rate, software as a service, registration and filing.
- South Carolina sales tax for online sellers: nexus, permit and filing3 minute readSouth Carolina sales tax for online sellers: the $100,000 gross revenue threshold, the 6% state rate, the $50 retail license and filing.
- South Dakota sales tax for online sellers: nexus, permit and filing3 minute readSouth Dakota sales tax for online sellers: the $100,000 economic nexus threshold, the 4.2% rate until June 2027, municipal taxes and filing.
- Tennessee sales tax for online sellers: nexus, permit and filing3 minute readTennessee sales tax for online sellers: the $100,000 economic nexus threshold over 12 months, the 7% state rate plus local tax, and filing.
- Texas sales tax for online sellers: nexus, permit and filing3 minute readTexas sales tax for online sellers: the $500,000 threshold, the 6.25% rate, the 1.75% single local use tax rate, the free permit and filing.
- Utah sales tax for online sellers: nexus, permit and filing3 minute readUtah sales tax for online sellers: the $100,000 economic nexus threshold, the 2025 repeal of the transaction test, the 4.85% state rate and filing.
- Vermont sales tax for online sellers: nexus, permit and filing3 minute readVermont sales tax for online sellers: the $100,000 or 200-transaction nexus rule over 12 months, the 6% rate, the 1% local option tax and filing.
- Virginia sales tax for online sellers: nexus, permit and filing3 minute readVirginia sales tax for online sellers: the $100,000 or 200-transaction nexus rule, the 5.3% rate, regional rates of 6% to 7%, and filing.
- Washington DC sales tax for online sellers: nexus, permit and filing3 minute readWashington DC sales tax for online sellers: the 7% rate from October 1, 2026, the $100,000 or 200-sale nexus rule, registration and filing.
- Washington sales tax for online sellers: nexus, permit and filing3 minute readWashington sales tax for online sellers: the $100,000 threshold, the 6.5% rate and local taxes, business and occupation tax, registration and filing.
- West Virginia sales tax for online sellers: nexus, permit and filing3 minute readWest Virginia sales tax for online sellers: the $100,000 or 200-transaction nexus rule, the 6% rate, municipal taxes of up to 1%, and filing.
- Wisconsin sales tax for online sellers: nexus, permit and filing3 minute readWisconsin sales tax for online sellers: the $100,000 economic nexus threshold, the 5% state rate plus county tax, Milwaukee's 7.9%, and filing.
- Wyoming sales tax for online sellers: nexus, permit and filing3 minute readWyoming sales tax for online sellers: the $100,000 economic nexus threshold, no transaction test since 2024, the 4% state rate and filing.