Quick answer. Most states with a sales tax publish a remote seller threshold of $100,000 in sales into the state, measured over the previous or current calendar year; a few also count 200 transactions, and a few use a higher amount (for example California's $500,000 and Alabama's and Mississippi's $250,000). Enter your own sales and order counts below to see which states' published figures you meet or are near. Then confirm with each state. This is an organizer, not tax advice.
Do I need to register? Check your numbers
For each state you ship to, enter your sales and number of orders into that state over the last 12 months. Keep marketplace sales (Etsy, Amazon, eBay, TikTok Shop and the like) separate from direct sales such as your own website, because states treat them differently. Use gross sales before fees.
Pick a state and enter your figures to compare.
Read the result with care. States measure over different periods (the previous calendar year, the current year, or a rolling 12 months), so a 12-month total is only a starting point. "Meets" means your numbers are at or over the state's published figure; some states say "more than" rather than "at least". Confirm with the state; marketplace sales may count differently, so check each state's rule. Your home state (or any state where you keep inventory, staff or an office) is usually a physical presence that can require registration whatever your sales; check your home state's rule.
Remote seller thresholds by state
46 of the 51 jurisdictions listed have a statewide sales tax. Sort by any underlined column. Each state's rule, registration page and sources are linked; the note under each row gives the state's own wording in brief and anything we couldn't confirm on an official page.
| Period | Marketplace facilitator law | Digital products | Official links | Last checked | ||||
|---|---|---|---|---|---|---|---|---|
| Alabama | 4% | $250,000 | None | previous calendar year | Yes Your marketplace sales: Not counted |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
More than $250,000 of retail sales delivered into Alabama. Alabama counts only direct retail sales toward the $250,000; sales through a marketplace that collects Simplified Sellers Use Tax (SSUT) are left out. Eligible remote sellers can collect a flat 8% SSUT instead of state and local rates. Not confirmed on an official page: local taxes, filing frequency rule, digital products taxable. | ||||||||
| Alaska | None | None | None | n/a | n/a | n/a | Register Rule | Nov 2026 |
Alaska has no statewide sales tax. Some municipalities levy their own sales tax; contact the municipality for its rules, including any remote seller rule. Not confirmed on an official page: remote seller threshold (local rules), marketplace facilitator law (local rules), filing frequency rule, digital products taxable. | ||||||||
| Arizona | 5.6% | $100,000 | None | previous or current calendar year | Yes Your marketplace sales: Not counted |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Arizona's tax is the transaction privilege tax (TPT). $100,000 applies for 2021 and later. A remote seller does not count its marketplace sales toward the threshold. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Arkansas | 6.5% | $100,000 | 200 (or) | previous or current calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
$100,000 of sales or 200 taxable transactions. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| California | 7.25% | $500,000 | None | preceding or current calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Total sales of tangible personal property for delivery in California over $500,000; the total can include nontaxable sales such as sales for resale. 7.25% is CDTFA's base statewide rate; district taxes are added in many areas. Not confirmed on an official page: digital products taxable. | ||||||||
| Colorado | 2.9% | $100,000 | None | previous or current calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
Retail sales into Colorado over $100,000. Some home-rule cities administer their own sales taxes separately from the Department. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Connecticut | 6.35% | $100,000 | 200 (and) | 12-month period ending September 30 | Yes Your marketplace sales: Counted |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
Connecticut requires both tests: $100,000 of gross receipts and 200 or more retail sales (since July 1, 2019). DRS guidance says the count includes sales made through a marketplace facilitator. Not confirmed on an official page: local taxes, filing frequency rule, digital products taxable. | ||||||||
| Delaware | None | None | None | n/a | n/a | n/a | Register Rule Source 2 | Nov 2026 |
Delaware does not impose a state or local sales tax. It has a gross receipts tax on sellers doing business in Delaware; goods a seller ships directly to customers outside Delaware are not subject to it. No sales tax. | ||||||||
| District of Columbia | Not confirmed | $100,000 | 200 (or) | prior or current calendar year | Yes Your marketplace sales: Not stated |
Taxable | Rule Source 2 Source 3 | Nov 2026 |
DC Office of Tax and Revenue: remote sellers with more than $100,000 of gross receipts from retail sales delivered into the District OR more than 200 separate retail sales delivered in the District in the prior or current calendar year, beginning January 1, 2019. Marketplace facilitators collect for marketplace sellers beginning April 1, 2019. Register as a new business online with Form FR-500, indicating remote seller status. RATE NOT CONFIRMED for November 2026; no official statement dated after Oct. 1, 2026 was found. Official sources conflict: D.C. Code 47-2002(a) as published on code.dccouncil.gov (latest listed amendment D.C. Law 26-55, Dec. 6, 2025) and OTR's 'Notice of Oct. 1, 2025, Tax Changes' both say 6.0% before Oct. 1, 2026 and 7.0% beginning Oct. 1, 2026. OTR's Sales and Use Tax FAQs page and the CFO tax-rates page (both undated) still list 6%. The DC CFO's July 7, 2026 fiscal impact statement on the pending Fiscal Year 2027 Budget Support Act lists a subtitle titled 'Sales Tax Increase Delay Amendment Act of 2026' (its text and final enactment were not confirmed). Check otr.cfo.dc.gov for the rate in effect. OTR's Oct. 1, 2025 notice states the general sales tax rate applies to tangible personal property, digital goods and taxable services. Not confirmed on an official page: state rate, local taxes, registration url, filing frequency rule. | ||||||||
| Florida | 6% | $100,000 | None | previous calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Taxable remote sales over $100,000 in the previous calendar year (effective July 1, 2021). Many counties add a discretionary sales surtax. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Georgia | 4% | $100,000 | 200 (or) | previous or current calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
Gross revenue over $100,000 or 200 or more separate retail sales (effective January 1, 2020). Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Hawaii | 4% | $100,000 | 200 (or) | current or preceding calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Hawaii has a general excise tax (GET) on the business rather than a sales tax. The Department lists 4.5% for retail, which includes a 0.5% county surcharge. Threshold: $100,000 of gross income or 200 or more transactions. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Idaho | 6% | $100,000 | None | previous or current calendar year | Yes Your marketplace sales: Not stated |
Depends | Register Rule Source 2 | Nov 2026 |
Sales into Idaho over $100,000. Some cities and auditorium districts have their own local taxes. Digital books, videos, music and games are taxable when the buyer gets a permanent right to use them. Not confirmed on an official page: filing frequency rule. | ||||||||
| Illinois | 6.25% | $100,000 | None | preceding 12 months (four quarters), checked quarterly | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
Since January 1, 2026 only the $100,000 gross receipts test applies; the 200-transaction test was removed. 6.25% is the state rate on general merchandise. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Indiana | 7% | $100,000 | None | current or preceding calendar year | Yes Your marketplace sales: Not counted |
Not confirmed | Register Rule | Nov 2026 |
The 200-transaction test was removed effective January 1, 2024. A remote seller does not count sales made through a marketplace toward its $100,000. Not confirmed on an official page: local taxes, filing frequency rule, digital products taxable. | ||||||||
| Iowa | 6% | $100,000 | None | current or prior calendar year | Yes Your marketplace sales: Not stated |
Taxable | Register Rule Source 2 | Nov 2026 |
$100,000 or more of gross revenue from sales into Iowa. A local option tax of up to 1% applies in many areas. Iowa taxes the sales price of "specified digital products"; check the Department's page for what that term covers. Not confirmed on an official page: filing frequency rule. | ||||||||
| Kansas | 6.5% | $100,000 | None | current or immediately preceding calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
Cumulative gross receipts over $100,000, taxable and exempt sales alike (effective July 1, 2021). Collect from the next transaction after crossing it. Not confirmed on an official page: digital products taxable. | ||||||||
| Kentucky | 6% | $100,000 | 200 (or) | previous or current calendar year | Yes Your marketplace sales: Not stated |
Taxable | Register Rule Source 2 Source 3 | Nov 2026 |
200 or more sales or $100,000 or more of gross receipts. Kentucky has no local sales taxes. Sales tax applies to retail sales of digital property. Not confirmed on an official page: filing frequency rule. | ||||||||
| Louisiana | 5% | $100,000 | None | previous or current calendar year | Yes Your marketplace sales: Not counted |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
Statute (R.S. 47:301(4)(k)) sets a gross revenue test only. Remote sellers register with the Louisiana Sales and Use Tax Commission for Remote Sellers and collect state and local tax. The Commission says marketplace sales may be excluded from a seller's threshold. State rate 5% since January 1, 2025. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Maine | 5.5% | $100,000 | None | previous or current calendar year | Yes Your marketplace sales: Not counted |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
Statute (36 M.R.S. §1754-B(1-B)(B)) sets a $100,000 gross sales test with no transaction count. Only a marketplace seller's direct Maine sales count toward it. Not confirmed on an official page: local taxes, digital products taxable. | ||||||||
| Maryland | 6% | $100,000 | 200 (or) | previous or current calendar year | Yes Your marketplace sales: Counted |
Taxable | Register Rule Source 2 Source 3 | Nov 2026 |
Gross revenue over $100,000 or 200 or more separate transactions. Direct and marketplace-facilitated sales both count. Digital products and digital codes are taxable at 6% since March 14, 2021. Not confirmed on an official page: filing frequency rule. | ||||||||
| Massachusetts | 6.25% | $100,000 | None | prior or current calendar year | Yes Your marketplace sales: Not counted |
Depends | Register Rule Source 2 | Nov 2026 |
Massachusetts sales over $100,000 in a calendar year, regardless of the number of transactions. Only a marketplace seller's direct Massachusetts sales count. Standardized (prewritten) software is taxable however delivered; music, video and reading material delivered electronically are not. Not confirmed on an official page: local taxes. | ||||||||
| Michigan | 6% | $100,000 | 200 (or) | previous calendar year | Yes Your marketplace sales: Counted |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
Over $100,000 of gross sales or 200 or more transactions; register starting January 1 of the year after. Marketplace sales count toward the seller's threshold. Not confirmed on an official page: digital products taxable. | ||||||||
| Minnesota | 6.875% | $100,000 | 200 (or) | prior 12 months | Yes Your marketplace sales: Counted |
Not confirmed | Register Rule Source 2 | Nov 2026 |
200 or more retail sales or more than $100,000 of retail sales shipped to Minnesota. Count sales from every channel, marketplaces included; leave out sales for resale. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Mississippi | 7% | $250,000 | None | any 12 consecutive months | Yes Your marketplace sales: Not stated |
Taxable | Register Rule Source 2 | Nov 2026 |
Sales into Mississippi over $250,000 in any twelve-month period (since July 1, 2018). Mississippi treats pre-written software and digital and electronic goods as tangible personal property. Not confirmed on an official page: local taxes. | ||||||||
| Missouri | 4.225% | $100,000 | None | preceding 12 months, checked at the end of each calendar quarter | Yes Your marketplace sales: Counted |
Not confirmed | Register Rule | Nov 2026 |
Gross receipts from taxable sales into Missouri over $100,000, including sales through a marketplace facilitator. Collection starts no later than three months after the quarter in which you cross it. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Montana | None | None | None | n/a | n/a | n/a | Rule | Nov 2026 |
Montana Department of Revenue: Montana "does not have a general-use sales tax." The page says Montana businesses selling online into states that require remote sellers to collect sales tax will need to collect and pay those states' taxes, and advises seeking competent legal advice. No Montana remote-seller threshold applies. Not confirmed on an official page: local taxes, digital products taxable. | ||||||||
| Nebraska | 5.5% | $100,000 | 200 (or) | prior calendar year or current calendar year | Yes Your marketplace sales: Not stated |
Depends | Register Rule Source 2 | Nov 2026 |
Nebraska DOR Remote Seller and Marketplace Facilitator FAQs (checked Nov 2026): sellers without physical presence with more than $100,000 in Nebraska retail sales OR 200 or more Nebraska sales transactions in the prior or current calendar year. The FAQ still lists the 200-transaction test (no repeal shown). LB 284 effective April 1, 2019. Local rates of 0.5%, 1%, 1.5%, 1.75% or 2% may be adopted by cities/counties. Nebraska Sales and Use Tax FAQs: content/digital release cards are taxable at purchase if the product would be taxable when bought directly; services resulting in a transfer of software are taxable. For full taxability see the Nebraska State Taxability Matrix referenced by the DOR. | ||||||||
| Nevada | 6.85% | $100,000 | 200 (or) | previous or current calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Nevada Department of Taxation Marketplace Facilitator/Seller FAQs: register if total sales exceed $100,000 or there are more than 200 separate transactions in Nevada during the previous or current calendar year; register by the first day of the month at least 30 days after exceeding the threshold. Remote seller rules effective 10/1/18. state_rate is the 6.85% minimum statewide rate (components under NRS 372, 374 and 377) per the Department's 'Components of Sales Tax' document; counties may be higher. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| New Hampshire | None | None | None | n/a | n/a | n/a | Rule | Nov 2026 |
RSA 78-E:1 (legislative findings) states New Hampshire "does not impose a traditional broad-based sales and use tax." RSA chapter 78-E (2019, 280:1, effective July 19, 2019) addresses the rights of New Hampshire remote sellers when foreign taxing jurisdictions seek to impose collection obligations. No New Hampshire remote-seller threshold applies. Not confirmed on an official page: local taxes, digital products taxable. | ||||||||
| New Jersey | 6.625% | $100,000 | 200 (or) | current or prior calendar year | Yes Your marketplace sales: Not stated |
Depends | Register Rule Source 2 | Nov 2026 |
NJ Division of Taxation remote sellers page: gross revenue exceeding $100,000 OR 200 or more separate transactions during the current or prior calendar year, for sales made on and after November 1, 2018. The Division's page lists the 200-transaction test as current law (checked Nov 2026). Marketplace facilitators collect on all marketplace transactions regardless of whether the marketplace seller is above either threshold. NJ Division of Taxation sales tax page: tax applies to "specified digital products" (not itemized on that page); see the NJ Sales Tax Guide (S&U-4) for taxability of specific products. Not confirmed on an official page: local taxes. | ||||||||
| New Mexico | 4.875% | $100,000 | None | previous calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Rule Source 2 Source 3 | Nov 2026 |
New Mexico levies a gross receipts tax (GRT), imposed on businesses, rather than a traditional sales tax. TRD: sellers without physical presence (including marketplace providers and sellers) are subject to GRT with at least $100,000 of taxable gross receipts in the previous calendar year, regardless of current-year receipts. No transaction-count test stated. Destination-based sourcing effective July 1, 2021 (FYI-206). State rate 4.875% effective July 1, 2023 per TRD filer's kit (July-December 2023 edition); TRD says rates now change only in July (from July 1, 2025) — confirm current rate with the TRD Location Code and Tax Rate Map. Total rate varies by location. Not confirmed on an official page: registration url, filing frequency rule, digital products taxable. | ||||||||
| New York | 4% | $500,000 | 100 (and) | immediately preceding four sales tax quarters | Not confirmed Your marketplace sales: Counted |
Not confirmed | Register Rule Source 2 | Nov 2026 |
NYS Tax Department (page updated July 29, 2026): a business with no physical presence must register if, in the immediately preceding four sales tax quarters, it had BOTH more than $500,000 in gross receipts from tangible personal property delivered into New York AND more than 100 such sales. Effective June 21, 2018. Marketplace sales count toward the thresholds. Local rates are added to the 4% state rate; an additional 0.375% applies in the Metropolitan Commuter Transportation District. Not confirmed on an official page: marketplace facilitator law, filing frequency rule, digital products taxable. | ||||||||
| North Carolina | 4.75% | $100,000 | None | previous or current calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
NCDOR: remote sellers with gross sales in excess of $100,000 sourced to North Carolina in the previous or current calendar year. Session Law 2024-28 repealed the transaction threshold effective July 1, 2024 (Sales and Use Tax Directive 24-1). Effective July 2, 2026, a retailer meeting the threshold as its sole basis is engaged in business on the first day of the first calendar month at least 60 days after its sales exceed the threshold. County total rates 6.75% to 8.25% (effective July 1, 2026; Mecklenburg added 1% local tax July 1, 2026). Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| North Dakota | 5% | $100,000 | None | current or previous calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
ND Office of State Tax Commissioner: remote sellers must collect when taxable sales exceed $100,000 in the current or previous calendar year. No transaction-count test listed. 5% applies to most retail sales (some items at other rates); cities and counties may levy sales and use taxes. Not confirmed on an official page: digital products taxable. | ||||||||
| Ohio | 5.75% | $100,000 | 200 (or) | current or preceding calendar year | Not confirmed Your marketplace sales: Not stated |
Not confirmed | Rule Source 2 | Nov 2026 |
Ohio Department of Taxation Information Release ST 2001-01 (rev. November 2019): substantial nexus with gross receipts in excess of $100,000 OR 200 or more separate transactions in the current or preceding calendar year (R.C. 5741.01(I)(2)(g)-(h)), effective August 1, 2019. Not re-verified against a 2026 Department page. State rate 5.75% per the Department's July 2023 sales tax rate map; counties add permissive rates. Not confirmed on an official page: marketplace facilitator law, registration url, filing frequency rule, digital products taxable. | ||||||||
| Oklahoma | 4.5% | $100,000 | None | preceding or current calendar year | Not confirmed Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Oklahoma Tax Commission (Help Center, Businesses): a seller without physical presence in Oklahoma with more than $100,000 in Oklahoma taxable sales in the preceding or current calendar year must register and collect state and local sales tax. No transaction-count test stated. The OTC Wayfair FAQ states the small seller exception threshold increased to $100,000 beginning November 1, 2019, and that from that date remote sellers no longer have the option of notice-and-reporting instead of collecting. All sellers collect local sales/use tax based on where the customer receives the product (OTC Sales & Use Rate Locator). Marketplace facilitators: per the OTC Help Center, a facilitator with at least $10,000 in Oklahoma sales over the preceding 12 months must file an election with the OTC to either collect and remit the tax or comply with notice and reporting requirements (the page also says 'more than $10,000'). Sellers whose Oklahoma sales all go through a facilitator that collects for them do not need to register. OTC Help Center treats prewritten computer software for frequent or occasional sales as tangible personal property subject to sales tax; other digital products are not addressed on the pages checked. Not confirmed on an official page: digital products taxable, marketplace facilitator law. | ||||||||
| Oregon | None | None | None | n/a | n/a | n/a | Rule | Nov 2026 |
Oregon Department of Revenue: "Oregon doesn't have a general sales or use/transaction tax" (a separate vehicle use tax applies to certain new vehicles bought outside the state). Oregon sellers that meet other states' requirements will need to collect and pay those states' sales taxes; ODOR recommends contacting those states directly or seeking legal advice. No Oregon remote-seller threshold applies. Not confirmed on an official page: local taxes, digital products taxable. | ||||||||
| Pennsylvania | 6% | $100,000 | None | prior calendar year | Yes Your marketplace sales: Not stated |
Taxable | Register Rule Source 2 Source 3 | Nov 2026 |
PA Department of Revenue: sellers without physical presence with at least $100,000 in annual Pennsylvania gross sales must collect, starting July 1, 2019. "There is no transactional count requirement." Measured by calendar year; collection begins in the second quarter of the following year. Local: 1% in Allegheny County, 2% in Philadelphia. PA Department of Revenue: tax is imposed on the retail sale, consumption, rental or use of tangible personal property including digital products. Details by product are on the Department's 'Digital Products' and 'Canned Computer Software/Digital Goods' pages (not reviewed here). | ||||||||
| Rhode Island | 7% | $100,000 | 200 (or) | previous calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Rule Source 2 | Nov 2026 |
RI Division of Taxation: remote sellers and marketplace facilitators with gross revenue from sales into Rhode Island of $100,000 or more OR 200 or more separate transactions (the Division's page refers to calendar year 2018, effective July 1, 2019; the Division's remote seller FAQ, citing R.I. Gen. Laws 44-18.2-3, describes the period as the previous calendar year). Register online with the Division, by Business Application and Registration (BAR) form, or through the Streamlined Sales Tax Registration System. Not confirmed on an official page: local taxes, registration url, filing frequency rule, digital products taxable. | ||||||||
| South Carolina | 6% | $100,000 | None | previous or current calendar year | Not confirmed Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
SCDOR Revenue Ruling #18-14: gross revenue from sales into South Carolina (tangible goods, electronically transferred products and services) exceeding $100,000 in the previous or current calendar year; applies to sales on or after November 1, 2018. No transaction-count test. Local taxes (capital projects, school district, tourism development, etc.) vary by county. Not confirmed on an official page: marketplace facilitator law, filing frequency rule, digital products taxable. | ||||||||
| South Dakota | 4.2% | $100,000 | None | previous or current calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Rule Source 2 | Nov 2026 |
SD DOR: more than $100,000 in gross sales into South Dakota in the previous or current calendar year (marketplace provider bulletin, July 2025). Effective July 1, 2023 (SB30) the 200-transaction threshold was removed. State rate reduced from 4.5% to 4.2% effective July 1, 2023 (HB1137); the DOR notes the reduction is repealed (sunsets) effective June 30, 2027. Products delivered electronically count toward the gross-sales threshold (SD DOR marketplace provider bulletin); taxability not stated there. Not confirmed on an official page: local taxes, registration url, filing frequency rule, digital products taxable. | ||||||||
| Tennessee | 7% | $100,000 | None | previous 12 months | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 Source 3 | Nov 2026 |
TN Department of Revenue: out-of-state dealers with more than $100,000 in sales to Tennessee customers in the previous 12 months must register and collect (sales for resale excluded; exempt sales included). Marketplace facilitators with more than $100,000 in Tennessee sales in the previous 12-month period collect beginning October 1, 2020. See Important Notice #20-14. Local rates are set by counties/some cities and cannot exceed 2.75%; state single-article rate of 2.75% applies on the portion of a single item over $1,600 up to $3,200. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Texas | 6.25% | $500,000 | None | preceding twelve calendar months | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Texas Comptroller: remote sellers with total Texas revenue of less than $500,000 in the preceding twelve calendar months are not required to hold a permit or collect (safe harbor). Revenue includes taxable and nontaxable sales of tangible personal property and services into Texas. Sellers exceeding the safe harbor must begin collecting no later than the first day of the fourth month after the month the threshold is exceeded. No transaction-count test. Local jurisdictions may add up to 2%; remote sellers may elect the single local use tax rate (currently 1.75% per the Comptroller). Sellers selling only through a marketplace provider that collects for them do not need a Texas permit. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Utah | 4.85% | $100,000 | None | previous or current calendar year | Not confirmed Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Utah State Tax Commission: remote sellers with gross revenue of more than $100,000 from sales into Utah in the previous or current calendar year. The 200-transaction test applied only before July 1, 2025. State rate (ST column) 4.85% and lowest combined rate 6.35% per the Tax Commission combined rate table in effect April 1, 2026; tax on food and food ingredients is 3.0% statewide (includes 1.75% state). Check the current quarter's table at tax.utah.gov/sales/rates. Utah State Tax Commission includes any product transferred electronically in the revenue counted toward the threshold; taxability not stated on the page checked. Not confirmed on an official page: marketplace facilitator law, filing frequency rule, digital products taxable. | ||||||||
| Vermont | 6% | $100,000 | 200 (or) | 12 months preceding the monthly period (tested at the end of each quarter) | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule | Nov 2026 |
Vermont Department of Taxes: at least $100,000 in sales OR at least 200 individual sales transactions during the 12-month period preceding the monthly period (32 V.S.A. 9701(9)(F)); remote seller collection began July 1, 2018. Sellers selling only through a marketplace must register if they meet the threshold unless the marketplace collects Vermont tax for them. A separate Local Option Tax page applies to local taxes. Vermont Department of Taxes defines tangible personal property to include prewritten computer software; other digital products are not addressed on the page checked. Not confirmed on an official page: digital products taxable. | ||||||||
| Virginia | 4.3% | $100,000 | 200 (or) | previous or current calendar year | Yes Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Virginia Tax: economic nexus with more than $100,000 in annual gross retail sales OR 200 or more transactions to Virginia customers in the previous or current calendar year. General rate is 5.3% (4.3% state plus 1% local); additional 0.7% regional rate in Northern Virginia, Hampton Roads and Central Virginia (6%); Historic Triangle 7% (per Form ST-50, for events on or after Oct. 1, 2020). Marketplace facilitators collect for marketplace sellers unless a waiver applies. Not confirmed on an official page: filing frequency rule, digital products taxable. | ||||||||
| Washington | 6.5% | $100,000 | None | current or prior calendar year | Yes Your marketplace sales: Not stated |
Depends | Register Rule Source 2 Source 3 | Nov 2026 |
WA DOR: more than $100,000 in combined gross receipts sourced or attributed to Washington in the current or prior calendar year; the 200-transaction threshold was eliminated in 2019 (DOR nexus page, updated April 2020). Marketplace facilitators must collect on facilitated sales (RCW 82.08.0531). Local rates vary; use the rate where the customer receives the goods or services. Some business services became subject to retail sales tax October 1, 2025 (ESSB 5814). WA DOR: "Many digital products are subject to sales tax when sold to the end user" (e.g., music files, audiobooks); see the DOR digital products publication for specifics. Not confirmed on an official page: filing frequency rule. | ||||||||
| West Virginia | 6% | $100,000 | 200 (or) | preceding calendar year (or current year once met) | Not confirmed Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
WV Tax Division: remote sellers with more than $100,000 in sales or 200 or more separate transactions for delivery into West Virginia in the preceding calendar year must collect; if either is met during the current year, collection starts for later sales. Effective January 1, 2019. Municipalities that impose sales and use tax do so at 1%. State rate 6% per WV Administrative Notice 2013-24 (older source; not re-stated on the 2026 remote seller page). Not confirmed on an official page: marketplace facilitator law, digital products taxable. | ||||||||
| Wisconsin | 5% | $100,000 | None | previous or current calendar year | Not confirmed Your marketplace sales: Not stated |
Not confirmed | Register Rule Source 2 | Nov 2026 |
Wisconsin DOR: remote sellers with gross sales into Wisconsin (including resale, taxable and exempt sales) exceeding $100,000 in the previous or current calendar year. The 200-transaction threshold was eliminated effective February 20, 2021. State rate 5%; 0.5% county tax in counties that adopted it (DOR guidance document 100047, April 20, 2020). Not confirmed on an official page: marketplace facilitator law, filing frequency rule, digital products taxable. | ||||||||
| Wyoming | 4% | $100,000 | None | current calendar year or immediately preceding calendar year | Not confirmed Your marketplace sales: Not stated |
Not confirmed | Rule Source 2 Source 3 | Nov 2026 |
W.S. 39-15-501(a): sellers without physical presence remit tax once gross revenue from tangible personal property, admissions or services delivered into Wyoming exceeds $100,000 in the current or immediately preceding calendar year. HB0197 (2024, Chapter 67) repealed 39-15-501(a)(ii) (the transaction-count test), effective July 1, 2024. Wyoming Department of Revenue Excise Tax Division: "State wide sales tax is 4%." Local and optional taxes can be assessed if approved by a vote of the citizens. Not confirmed on an official page: marketplace facilitator law, registration url, filing frequency rule, digital products taxable. | ||||||||
State rate is the statewide rate only; local rates are added in many states. Hawaii's figure is its general excise tax, which is charged to the business. Rows for states not yet checked are added as they're verified.
How the published rules work
- Sales amount and transactions. Where a state lists both, most say either one is enough. Connecticut and New York require both.
- Marketplace facilitator laws. 38 of the 46 states here with a sales tax have a law, confirmed on the state's page, that makes a marketplace collect the tax on the sales it facilitates. That covers the tax on those sales; your direct sales are still yours to handle.
- Which sales count. Some states count all sales, taxable and exempt; others count only retail or taxable sales. The note under each row says what the state's page says.
- When to start. States set different start dates after you cross a threshold (the next transaction, the first day of a later month, or January 1 of the next year). Read the state's rule.
New Jersey sellers: see New Jersey sales tax for small businesses and online seller payouts, 1099-K and NJ sales tax. For the concepts, read sales tax concepts: nexus, taxability and collection. To add or remove tax on a price, use the sales tax calculator.
General information, not tax or legal advice. Checked November 2026 against each state's department of revenue or taxation pages and statutes, linked in the table. Figures change; confirm with the state before you register or stop collecting. The checker runs in your browser, and nothing you enter is sent or saved.
Common questions
What is a remote seller sales tax threshold?
It's the amount of sales, or number of transactions, into a state after which a seller with no physical presence there has to register and collect that state's sales tax. States set their own figures and their own measuring period, so check each state you ship to.
Do my Etsy, Amazon or eBay sales count toward a state's threshold?
It depends on the state. In some, a marketplace seller counts only its direct sales; in others, sales through a marketplace count too. The table shows what each state's page says, and "not stated" where we couldn't find it. Even where they count, the marketplace usually collects the tax on those sales.
What if I'm close to a state's threshold?
Keep tracking your sales into that state each month and read the state's rule on when collection starts after you cross it. Some states start from the next transaction, others from a later date.
Do I need to register in my home state?
Usually the threshold rules on this page are for sellers without a physical presence in a state. Selling from where you live or keep inventory is normally a physical presence, so check your home state's rule even if your sales there are small.
Are these thresholds current?
Each row shows the month we last checked it against the state's department of revenue or statute. States change these rules; this page was checked November 2026. Confirm with the state before you rely on it.
Is this tax advice?
No. It's an organizer that shows published state figures next to the numbers you enter. Whether you must register depends on facts this page doesn't see, so confirm with the state or a tax professional.
Related: Online Seller Payout Reconciliation Kit · Product Seller Bundle