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California
$500,000
New York
$500,000
Texas
$500,000
Alabama
$250,000
Mississippi
$250,000
Alaska
$100,000
Arizona
$100,000
Arkansas
$100,000
Colorado
$100,000
Connecticut
$100,000
District of Columbia
$100,000
Florida
$100,000
Georgia
$100,000
Hawaii
$100,000
Idaho
$100,000
Illinois
$100,000
Indiana
$100,000
Iowa
$100,000
Kansas
$100,000
Kentucky
$100,000
Louisiana
$100,000
Maine
$100,000
Maryland
$100,000
Massachusetts
$100,000
Michigan
$100,000
Minnesota
$100,000
Missouri
$100,000
Nebraska
$100,000
Nevada
$100,000
New Jersey
$100,000
New Mexico
$100,000
North Carolina
$100,000
North Dakota
$100,000
Ohio
$100,000
Oklahoma
$100,000
Pennsylvania
$100,000
Rhode Island
$100,000
South Carolina
$100,000
South Dakota
$100,000
Tennessee
$100,000
Utah
$100,000
Vermont
$100,000
Virginia
$100,000
Washington
$100,000
West Virginia
$100,000
Wisconsin
$100,000
Wyoming
$100,000

Internet Sales Tax by State 2024

Internet Sales Tax by State 2024

Internet sales tax is a tax on Internet-based services. For many years, states argued that they were losing money by not collecting sales tax on Internet sales. On June 21, 2018, the U.S. Supreme Court changed the rules for collecting sales tax by Internet-based retailers stating that individual states can require online sellers to collect state sales tax. Any individual who sells products online should be aware of the different laws in different states. The provisions set by the states are called “Remote Seller Nexus” and vary between states. There are four different types of Nexus according to the Sales Tax Institute: Click-Through Nexus, Affiliate Nexus, Marketplace Nexus, and Economic Nexus.

Types of Internet Sales Tax

  • Click-Through Nexus requires that if a seller contracts with an individual or company in-state who refers potential customers to the retailer for a commission, the retailer is considered to have a place of business in that state.
  • Affiliate Nexus states an affiliated person of the retailer with a physical presence, or employees or agents in-state, has sufficient nexus in the state to require the retailer to collect and remit sales and use taxable retail sales of tangible personal property or services.
  • Marketplace Nexus requires the marketplace facilitator to register and collect tax as a retailer if the online marketplace operates in a state and provides e-commerce infrastructure, including customer service, payment processing services, and marketing.
  • Economic Nexus requires an out-of-state retailer to collect sales tax once the retailer meets a certain level of sales transactions or gross receipts activity within the state. The retailer does not need to have a physical presence in that state.

Additionally, Notice and Reporting Requirements require retailers to notify buyers that they must pay and report state use tax on purchases.

Internet Sales Tax Provisions by State

Forty-five states and the District of Columbia have internet sales tax. The following states do not have an Internet sales tax: Alaska, Delaware, New Hampshire, Montana, and Oregon. Below are each state’s enacted Internet sales tax provisions. The proposed legislation is not included.

Alabama

  • Affiliate Nexus
  • Reporting Requirements
  • Economic Nexus (threshold of $250,000 or more)
  • Marketplace Nexus

Alaska

  • No current state sales tax.

Arizona

  • Economic Nexus (current threshold of $200,000; $150,000 in 2020; and $100,000 in 2021 forward)
  • Marketplace Nexus

Arkansas

  • Click-Through Nexus (repealed effective 6/30/2019)
  • Affiliate Nexus (repealed effective 6/30/2019)
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

California

  • Click-Through Nexus (repealed effective 4/1/2019)
  • Affiliate Nexus (repealed effective 4/1/2019)
  • Economic Nexus (threshold of $500,000)
  • Marketplace Nexus

Colorado

  • Click-Through Nexus (repealed effective 6/1/2019)
  • Affiliate Nexus (repealed effective 4/1/2019)
  • Economic Nexus (threshold of $100,000)
  • Marketplace Nexus

Connecticut

  • Click-Through Nexus
  • Affiliate Nexus
  • Reporting Requirements
  • Economic Nexus (threshold of $250,000 or at least 200 separate transactions)
  • Marketplace Nexus

Delaware

  • No current state sales tax.

District of Columbia

  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Florida

  • No provisions. The law in Florida predates the Wayfair case. Section 212.06 of Florida’s sales tax law requires “any person… who maintains or has within [Florida], directly or by a subsidiary, an office, distributing house, salesroom, or house, warehouse, or other place of business” to pay sales tax.

Georgia

  • Click-Through Nexus
  • Affiliate Nexus
  • Reporting Requirements (repealed effective 4/28/2019)
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)

Hawaii

  • Reporting Requirements
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Idaho

  • Click-Through Nexus
  • Affiliate Nexus
  • Economic Nexus (threshold of $100,000)
  • Marketplace Nexus

Illinois

  • Click-Through Nexus (repealed effective 6/28/2019)
  • Affiliate Nexus (repealed effective 6/28/2019)
  • Economic Nexus threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Indiana

  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Iowa

  • Click-Through Nexus
  • Affiliate Nexus
  • Reporting Requirements
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Kansas

  • Click-Through Nexus
  • Affiliate Nexus
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)

Kentucky

  • Reporting Requirements (repealed effective 7/1/2019)
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Louisiana

  • Click-Through Nexus
  • Affiliate Nexus
  • Reporting Requirements
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)

Maine

  • Click-Through Nexus
  • Affiliate Nexus
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Maryland

  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Massachusetts

  • Economic Nexus (threshold of $100,000 and at least 100 separate transactions)
  • Marketplace Nexus

Michigan

  • Click-Through Nexus
  • Affiliate Nexus
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)

Minnesota

  • Click-Through Nexus
  • Affiliate Nexus
  • Economic Nexus ($100,000 and at least ten sales or 100 separate transactions; $100,000 or at least 200 sales effective 10/1/2019)
  • Marketplace Nexus

Mississippi

  • Economic Nexus (threshold of $250,000)

Missouri

  • Click-Through Nexus (threshold of $100,000)

Affiliate Nexus

Montana

  • No current state sales tax.

Nebraska

  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Nevada

  • Click-Through Nexus
  • Affiliate Nexus
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

New Hampshire

  • No current state sales tax.

New Jersey

  • Click-Through Nexus
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

New Mexico

  • Economic Nexus (threshold of $100,000)
  • Marketplace Nexus

New York

  • Click-Through Nexus
  • Affiliate Nexus
  • Economic Nexus (threshold of $300,000 and at least 100 separate transactions)
  • Marketplace Nexus

North Carolina

  • Click-Through Nexus
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)

North Dakota

  • Economic Nexus (threshold of $100,000)
  • Marketplace Nexus

Ohio

  • Click-Through Nexus (repealed effective 8/1/2019)
  • Affiliate Nexus (repealed effective 8/1/2019)
  • Economic Nexus (threshold of $500,000)
  • Marketplace Nexus

Oklahoma

  • Affiliate Nexus
  • Reporting Requirements
  • Economic Nexus (effective 11/1/2019; threshold of $100,000 in aggregate sales)
  • Marketplace Nexus

Oregon

  • No current state sales tax.

Pennsylvania

  • Click-Through Nexus
  • Affiliate Nexus
  • Reporting Requirements
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Rhode Island

  • Click-Through Nexus
  • Affiliate Nexus
  • Reporting Requirement
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

South Carolina

  • Economic Nexus (threshold of $100,000)
  • Marketplace Nexus

South Dakota

  • Affiliate Nexus
  • Reporting Requirements
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Tennessee

  • Click-Through Nexus
  • Affiliate Nexus
  • Reporting Requirements
  • Economic Nexus (threshold of $500,000)
  • Marketplace Nexus

Texas

  • Affiliate Nexus
  • Economic Nexus (threshold of $500,000)
  • Marketplace Nexus

Utah

  • Affiliate Nexus
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Vermont

  • Click-Through Nexus
  • Reporting Requirements
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Virginia

  • Affiliate Nexus
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Washington

  • Click-Through Nexus (repealed effective 3/14/2019)
  • Reporting Requirements
  • Economic Nexus (threshold of $100,000)
  • Marketplace Nexus

West Virginia

  • Affiliate Nexus
  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Wisconsin

  • Economic Nexus (threshold of $100,000 or at least 200 separate transactions)
  • Marketplace Nexus

Wyoming

  • Economic Nexus (threshold of $100,000 or at least 200 separate)
  • Marketplace Nexus

Internet Sales Tax by State 2024

  • Most states follow an "either/or" threshold in which taxes must be paid after sales reach a minimum dollar amount or a minimum number of transactions.
  • Data refers to taxes levied by state governments only. Federal and local authorities may levy additional taxes not detailed below.
  • Some states require sales to be of "tangible personal property", or TPP.

Download Table Data

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State
Taxation Threshold
Alternate Threshold Or Additional Requirements
Includable Sales
Marketplace Sales Inclusion
Measurement Date
Online Registration Deadline Once Threshold Is Exceeded
California$500,000Gross TPPIncludedPreceding or current calendar yearThe day you exceed the threshold
New York$500,000and also 100+ transactionsGrossIncludedImmediately preceding four sales tax quartersRegister within 30 days after meeting the threshold and begin to collect tax 20 days thereafter
Texas$500,000GrossIncludedPreceding twelve calendar monthsThe first day of the fourth month after the month in which the seller exceeded the safe harbor threshold
Alabama$250,000and also "specified activities"RetailExcludedPrevious calendar yearJanuary 1 after the threshold is exceeded
Mississippi$250,000GrossExcludedPrior 12-month periodNext transaction
Alaska$100,000or 200+ transactionsGrossExcludedPrevious calendar yearThe first day of the month following 30 days from adoption by the city or borough
Arizona$100,000GrossIncludedPrevious or current calendar yearThe seller must obtain a TPT license once the threshold is met and begin remitting the tax on the first day of the month that starts at least thirty days after the threshold is met. Taxes are paid for the remainder of the current year and the following calendar year
Arkansas$100,000or 200+ separate transactionsTaxableExcludedPrevious or current calendar yearNext transaction
Colorado$100,000RetailExcludedPrevious or current calendar yearThe first day of the month after the ninetieth day in which the retailer made retail sales in the current calendar year that exceeded $100,000
Connecticut$100,000or 200+ transactionsRetailIncluded12-month period ending on September 30October 1 of the year in which seller crossed the threshold on September 30
District of Columbia$100,000or 200+ transactionsRetailIncludedPrevious or current calendar yearNext transaction
Florida$100,000TaxableExcludedPrevious calendar yearNext transaction
Georgia$100,000or 200+ transactionsRetailExcludedPrevious or current calendar yearNext transaction
Hawaii$100,000or 200+ transactionsGrossIncludedCurrent or immediately preceding calendar yearThe first of the month following the month in which the threshold is met
Idaho$100,000GrossIncludedPrevious or current calendar yearNext transaction
Illinois$100,000or 200+ transactionsRetailExcludedPreceding 12-month periodThe retailer shall determine every quarter whether they meet the criteria for the preceding 12-month period
Indiana$100,000or 200+ transactionsGrossExcludedCalendar year in which the transaction is made or previous yearImmediately upon reaching the threshold
Iowa$100,000GrossIncludedCurrent or immediately preceding calendar yearThe first day of the following calendar month that starts at least 30 days from the day the remote seller first exceeded the threshold
Kansas$100,000Gross, Taxable (Marketplace only)IncludedCurrent calendar yearNext transaction
Kentucky$100,000or 200+ transactionsGrossIncludedPrevious or current calendar yearFirst of the calendar month that is at the most 60 days after either threshold is met
Louisiana$100,000or 200+ transactionsGrossExcludedPrevious or current calendar yearWithin 30 days of exceeding the threshold, the seller must submit an application to the Louisiana Remote Seller Commission and must begin collecting state and local sales and use tax based upon actual applicable bases and rates on sales for delivery into Louisiana within 60 days
Maine$100,000GrossExcludedPrevious or current calendar yearNext transaction
Maryland$100,000or 200+ transactionsGrossIncludedPrevious or current calendar yearFirst day of the month following when the threshold is met
Massachusetts$100,000GrossExcludedPreceding calendar yearIf exceeding the threshold by Oct. 31, register as of January 1 the following year. If exceeding the threshold between Nov. 01 and Dec. 31, register on the first of the month following two months after exceeding the threshold
Michigan$100,000or 200+ transactionsGrossIncludedPrevious calendar yearJanuary 1 following the year the threshold is exceeded
Minnesota$100,000or 200+ transactionsRetailIncluded12-month period ending with the most recent complete quarterOn the first taxable retail sale into Minnesota that occurs no later than 60 days after you exceed the Small Seller Exception
Missouri$100,000TaxablePrevious 12-month periodNot more than three months following the close of the preceding calendar quarter
Nebraska$100,000or 200+ transactionsRetailIncludedPrevious or current calendar yearThe first day of the second calendar month after the threshold was exceeded
Nevada$100,000or 200+ transactionsRetailIncludedPrevious or current calendar yearBy the first day of the calendar month that begins at least 30 calendar days after they hit the threshold
New Jersey$100,000or 200+ transactionsGrossIncludedPrevious or current calendar yearNext transaction
New Mexico$100,000TaxableMarketplacePrevious calendar yearJanuary 1 following the year the threshold is exceeded
North Carolina$100,000or 200+ transactionsGrossIncludedPrevious or current calendar yearNext transaction
North Dakota$100,000TaxableMarketplacePrevious or current calendar yearThe following calendar year or 60 days after the threshold is met, whichever is earlier
Ohio$100,000or 200+ transactionsRetailIncludedPrevious or current calendar yearThe day after meeting or exceeding the threshold
Oklahoma$100,000TaxableMarketplacePreceding or current calendar yearThe first calendar month following the month when the threshold is met
Pennsylvania$100,000GrossIncludedPrior calendar yearApril 1 following the calendar year when the threshold was exceeded
Rhode Island$100,000or 200+ transactionsGrossIncludedImmediately preceding calendar yearJanuary 1 following the year the threshold is exceeded
South Carolina$100,000GrossIncludedPrevious or current calendar yearThe first day of the second calendar month after economic nexus is established
South Dakota$100,000or 200+ transactionsGrossIncludedPrevious or current calendar yearNext transaction
Tennessee$100,000RetailExcludedPrevious 12-month periodThe first day of the third month following the month in which the dealer met the threshold
Utah$100,000or 200+ transactionsGrossExcludedPrevious or current calendar yearNext transaction
Vermont$100,000or 200+ transactionsGrossIncludedPrior four calendar quartersFirst of the month, after 30 days from the end of the quarter that you exceed the threshold
Virginia$100,000or 200+ transactionsGrossExcludedPrevious or current calendar yearNext transaction
Washington$100,000GrossIncludedCurrent or preceding calendar yearThe first day of the month that starts at least 30 days after you meet the threshold
West Virginia$100,000or 200+ transactionsGrossIncludedPreceding or current calendar yearNext transaction
Wisconsin$100,000GrossIncludedPrevious or current calendar yearNext transaction
Wyoming$100,000or 200+ transactionsGrossExcludedPrevious or current calendar yearNext transaction
DelawarenoneState does not charge tax on internet sales
showing: 48 rows

Sources