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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 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
- 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.
State | Taxation Threshold | Alternate Threshold Or Additional Requirements | Includable Sales | Marketplace Sales Inclusion | Measurement Date | Online Registration Deadline Once Threshold Is Exceeded |
|---|---|---|---|---|---|---|
| California | $500,000 | Gross TPP | Included | Preceding or current calendar year | The day you exceed the threshold | |
| New York | $500,000 | and also 100+ transactions | Gross | Included | Immediately preceding four sales tax quarters | Register within 30 days after meeting the threshold and begin to collect tax 20 days thereafter |
| Texas | $500,000 | Gross | Included | Preceding twelve calendar months | The first day of the fourth month after the month in which the seller exceeded the safe harbor threshold | |
| Alabama | $250,000 | and also "specified activities" | Retail | Excluded | Previous calendar year | January 1 after the threshold is exceeded |
| Mississippi | $250,000 | Gross | Excluded | Prior 12-month period | Next transaction | |
| Alaska | $100,000 | or 200+ transactions | Gross | Excluded | Previous calendar year | The first day of the month following 30 days from adoption by the city or borough |
| Arizona | $100,000 | Gross | Included | Previous or current calendar year | The 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 | $100,000 | or 200+ separate transactions | Taxable | Excluded | Previous or current calendar year | Next transaction |
| Colorado | $100,000 | Retail | Excluded | Previous or current calendar year | The 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 | $100,000 | or 200+ transactions | Retail | Included | 12-month period ending on September 30 | October 1 of the year in which seller crossed the threshold on September 30 |
| District of Columbia | $100,000 | or 200+ transactions | Retail | Included | Previous or current calendar year | Next transaction |
| Florida | $100,000 | Taxable | Excluded | Previous calendar year | Next transaction | |
| Georgia | $100,000 | or 200+ transactions | Retail | Excluded | Previous or current calendar year | Next transaction |
| Hawaii | $100,000 | or 200+ transactions | Gross | Included | Current or immediately preceding calendar year | The first of the month following the month in which the threshold is met |
| Idaho | $100,000 | Gross | Included | Previous or current calendar year | Next transaction | |
| Illinois | $100,000 | or 200+ transactions | Retail | Excluded | Preceding 12-month period | The retailer shall determine every quarter whether they meet the criteria for the preceding 12-month period |
| Indiana | $100,000 | or 200+ transactions | Gross | Excluded | Calendar year in which the transaction is made or previous year | Immediately upon reaching the threshold |
| Iowa | $100,000 | Gross | Included | Current or immediately preceding calendar year | The first day of the following calendar month that starts at least 30 days from the day the remote seller first exceeded the threshold | |
| Kansas | $100,000 | Gross, Taxable (Marketplace only) | Included | Current calendar year | Next transaction | |
| Kentucky | $100,000 | or 200+ transactions | Gross | Included | Previous or current calendar year | First of the calendar month that is at the most 60 days after either threshold is met |
| Louisiana | $100,000 | or 200+ transactions | Gross | Excluded | Previous or current calendar year | Within 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 | $100,000 | Gross | Excluded | Previous or current calendar year | Next transaction | |
| Maryland | $100,000 | or 200+ transactions | Gross | Included | Previous or current calendar year | First day of the month following when the threshold is met |
| Massachusetts | $100,000 | Gross | Excluded | Preceding calendar year | If 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 | $100,000 | or 200+ transactions | Gross | Included | Previous calendar year | January 1 following the year the threshold is exceeded |
| Minnesota | $100,000 | or 200+ transactions | Retail | Included | 12-month period ending with the most recent complete quarter | On the first taxable retail sale into Minnesota that occurs no later than 60 days after you exceed the Small Seller Exception |
| Missouri | $100,000 | Taxable | Previous 12-month period | Not more than three months following the close of the preceding calendar quarter | ||
| Nebraska | $100,000 | or 200+ transactions | Retail | Included | Previous or current calendar year | The first day of the second calendar month after the threshold was exceeded |
| Nevada | $100,000 | or 200+ transactions | Retail | Included | Previous or current calendar year | By the first day of the calendar month that begins at least 30 calendar days after they hit the threshold |
| New Jersey | $100,000 | or 200+ transactions | Gross | Included | Previous or current calendar year | Next transaction |
| New Mexico | $100,000 | Taxable | Marketplace | Previous calendar year | January 1 following the year the threshold is exceeded | |
| North Carolina | $100,000 | or 200+ transactions | Gross | Included | Previous or current calendar year | Next transaction |
| North Dakota | $100,000 | Taxable | Marketplace | Previous or current calendar year | The following calendar year or 60 days after the threshold is met, whichever is earlier | |
| Ohio | $100,000 | or 200+ transactions | Retail | Included | Previous or current calendar year | The day after meeting or exceeding the threshold |
| Oklahoma | $100,000 | Taxable | Marketplace | Preceding or current calendar year | The first calendar month following the month when the threshold is met | |
| Pennsylvania | $100,000 | Gross | Included | Prior calendar year | April 1 following the calendar year when the threshold was exceeded | |
| Rhode Island | $100,000 | or 200+ transactions | Gross | Included | Immediately preceding calendar year | January 1 following the year the threshold is exceeded |
| South Carolina | $100,000 | Gross | Included | Previous or current calendar year | The first day of the second calendar month after economic nexus is established | |
| South Dakota | $100,000 | or 200+ transactions | Gross | Included | Previous or current calendar year | Next transaction |
| Tennessee | $100,000 | Retail | Excluded | Previous 12-month period | The first day of the third month following the month in which the dealer met the threshold | |
| Utah | $100,000 | or 200+ transactions | Gross | Excluded | Previous or current calendar year | Next transaction |
| Vermont | $100,000 | or 200+ transactions | Gross | Included | Prior four calendar quarters | First of the month, after 30 days from the end of the quarter that you exceed the threshold |
| Virginia | $100,000 | or 200+ transactions | Gross | Excluded | Previous or current calendar year | Next transaction |
| Washington | $100,000 | Gross | Included | Current or preceding calendar year | The first day of the month that starts at least 30 days after you meet the threshold | |
| West Virginia | $100,000 | or 200+ transactions | Gross | Included | Preceding or current calendar year | Next transaction |
| Wisconsin | $100,000 | Gross | Included | Previous or current calendar year | Next transaction | |
| Wyoming | $100,000 | or 200+ transactions | Gross | Excluded | Previous or current calendar year | Next transaction |
| Delaware | none | State does not charge tax on internet sales |