Notable findings
- 46 of 51 jurisdictions have a statewide sales tax (or a similar tax on sellers) with a remote seller threshold; Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax.
- 41 of those 46 use a $100,000 sales threshold. Alabama and Mississippi use $250,000, and California, New York and Texas use $500,000.
- 18 still list a transaction-count test alongside the sales amount; 28 use the sales amount alone. Connecticut and New York require both tests to be met.
- 8 state files record the removal of a 200-transaction test, 6 of them since 2023: Illinois (January 1, 2026), Utah (July 1, 2025), North Carolina (July 1, 2024), Wyoming (July 1, 2024), Indiana (January 1, 2024) and South Dakota (July 1, 2023).
- On marketplace sales, 6 state pages say they count toward the seller's own threshold, 6 say they do not, and 34 files do not record the point (shown as not confirmed).
Interactive version: Remote seller threshold table and "do I need to register?" checker.
States that dropped the transaction test
Newest first, with the date each state's own page or statute gives. In every one of these files the transaction field is now empty and only the sales amount applies.
- Illinois, January 1, 2026: "Since January 1, 2026 only the $100,000 gross receipts test applies; the 200-transaction test was removed."
- Utah, July 1, 2025: "The 200-transaction test applied only before July 1, 2025."
- North Carolina, July 1, 2024: "Session Law 2024-28 repealed the transaction threshold effective July 1, 2024"
- Wyoming, July 1, 2024: "repealed 39-15-501(a)(ii) (the transaction-count test), effective July 1, 2024"
- Indiana, January 1, 2024: "The 200-transaction test was removed effective January 1, 2024."
- South Dakota, July 1, 2023: "Effective July 1, 2023 (SB30) the 200-transaction threshold was removed."
- Wisconsin, February 20, 2021: "The 200-transaction threshold was eliminated effective February 20, 2021."
- Washington, in 2019: "the 200-transaction threshold was eliminated in 2019"
Other dated items in the files for 2026 and 2027
- North Carolina: "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."
- South Dakota: "the DOR notes the reduction is repealed (sunsets) effective June 30, 2027"
- District of Columbia: "RATE NOT CONFIRMED for November 2026"
The full table
51 rows. Select a column heading to sort. "Not confirmed" means the official source read did not state it. On a phone, swipe the table sideways.
| Alabama | Yes | $250,000 | None | sales only | No | 4 | revenue.alabama.gov revenue.alabama.gov revenue.alabama.gov | November 2026 |
|---|---|---|---|---|---|---|---|---|
| Alaska | No | n/a | n/a | n/a | n/a | n/a | commerce.alaska.gov | November 2026 |
| Arizona | Yes | $100,000 | None | sales only | No | 5.6 | azdor.gov azdor.gov | November 2026 |
| Arkansas | Yes | $100,000 | 200 | either | Not confirmed | 6.5 | dfa.arkansas.gov dfa.arkansas.gov | November 2026 |
| California | Yes | $500,000 | None | sales only | Not confirmed | 7.25 | cdtfa.ca.gov cdtfa.ca.gov | November 2026 |
| Colorado | Yes | $100,000 | None | sales only | Not confirmed | 2.9 | tax.colorado.gov tax.colorado.gov tax.colorado.gov tax.colorado.gov | November 2026 |
| Connecticut | Yes | $100,000 | 200 | both | Yes | 6.35 | portal.ct.gov portal.ct.gov portal.ct.gov | November 2026 |
| Delaware | No | n/a | n/a | n/a | n/a | n/a | revenue.delaware.gov revenue.delaware.gov | November 2026 |
| District of Columbia | Yes | $100,000 | 200 | either | Not confirmed | Not confirmed | otr.cfo.dc.gov otr.cfo.dc.gov code.dccouncil.gov otr.cfo.dc.gov app.cfo.dc.gov | November 2026 |
| Florida | Yes | $100,000 | None | sales only | Not confirmed | 6 | floridarevenue.com floridarevenue.com | November 2026 |
| Georgia | Yes | $100,000 | 200 | either | Not confirmed | 4 | dor.georgia.gov dor.georgia.gov dor.georgia.gov | November 2026 |
| Hawaii | Yes | $100,000 | 200 | either | Not confirmed | 4 | tax.hawaii.gov files.hawaii.gov | November 2026 |
| Idaho | Yes | $100,000 | None | sales only | Not confirmed | 6 | tax.idaho.gov tax.idaho.gov | November 2026 |
| Illinois | Yes | $100,000 | None | sales only | Not confirmed | 6.25 | tax.illinois.gov tax.illinois.gov tax.illinois.gov | November 2026 |
| Indiana | Yes | $100,000 | None | sales only | No | 7 | in.gov | November 2026 |
| Iowa | Yes | $100,000 | None | sales only | Not confirmed | 6 | revenue.iowa.gov revenue.iowa.gov | November 2026 |
| Kansas | Yes | $100,000 | None | sales only | Not confirmed | 6.5 | ksrevenue.gov ksrevenue.gov ksrevenue.gov | November 2026 |
| Kentucky | Yes | $100,000 | 200 | either | Not confirmed | 6 | revenue.ky.gov revenue.ky.gov revenue.ky.gov | November 2026 |
| Louisiana | Yes | $100,000 | None | sales only | No | 5 | legis.la.gov remotesellers.louisiana.gov remotesellers.louisiana.gov remotesellers.louisiana.gov | November 2026 |
| Maine | Yes | $100,000 | None | sales only | No | 5.5 | legislature.maine.gov maine.gov maine.gov | November 2026 |
| Maryland | Yes | $100,000 | 200 | either | Yes | 6 | marylandcomptroller.gov marylandcomptroller.gov marylandcomptroller.gov | November 2026 |
| Massachusetts | Yes | $100,000 | None | sales only | No | 6.25 | mass.gov mass.gov | November 2026 |
| Michigan | Yes | $100,000 | 200 | either | Yes | 6 | michigan.gov michigan.gov michigan.gov | November 2026 |
| Minnesota | Yes | $100,000 | 200 | either | Yes | 6.875 | revenue.state.mn.us revenue.state.mn.us | November 2026 |
| Mississippi | Yes | $250,000 | None | sales only | Not confirmed | 7 | dor.ms.gov dor.ms.gov | November 2026 |
| Missouri | Yes | $100,000 | None | sales only | Yes | 4.225 | dor.mo.gov | November 2026 |
| Montana | No | n/a | n/a | n/a | n/a | n/a | revenuefiles.mt.gov | November 2026 |
| Nebraska | Yes | $100,000 | 200 | either | Not confirmed | 5.5 | revenue.nebraska.gov revenue.nebraska.gov | November 2026 |
| Nevada | Yes | $100,000 | 200 | either | Not confirmed | 6.85 | tax.nv.gov tax.nv.gov | November 2026 |
| New Hampshire | No | n/a | n/a | n/a | n/a | n/a | gc.nh.gov | November 2026 |
| New Jersey | Yes | $100,000 | 200 | either | Not confirmed | 6.625 | nj.gov nj.gov | November 2026 |
| New Mexico | Yes | $100,000 | None | sales only | Not confirmed | 4.875 | tax.newmexico.gov tax.newmexico.gov tax.newmexico.gov | November 2026 |
| New York | Yes | $500,000 | 100 | both | Yes | 4 | tax.ny.gov tax.ny.gov | November 2026 |
| North Carolina | Yes | $100,000 | None | sales only | Not confirmed | 4.75 | ncdor.gov ncdor.gov ncdor.gov ncdor.gov | November 2026 |
| North Dakota | Yes | $100,000 | None | sales only | Not confirmed | 5 | tax.nd.gov tax.nd.gov | November 2026 |
| Ohio | Yes | $100,000 | 200 | either | Not confirmed | 5.75 | dam.assets.ohio.gov dam.assets.ohio.gov | November 2026 |
| Oklahoma | Yes | $100,000 | None | sales only | Not confirmed | 4.5 | oklahoma.gov oklahoma.gov | November 2026 |
| Oregon | No | n/a | n/a | n/a | n/a | n/a | oregon.gov | November 2026 |
| Pennsylvania | Yes | $100,000 | None | sales only | Not confirmed | 6 | pa.gov pa.gov pa.gov | November 2026 |
| Rhode Island | Yes | $100,000 | 200 | either | Not confirmed | 7 | tax.ri.gov tax.ri.gov | November 2026 |
| South Carolina | Yes | $100,000 | None | sales only | Not confirmed | 6 | dor.sc.gov dor.sc.gov | November 2026 |
| South Dakota | Yes | $100,000 | None | sales only | Not confirmed | 4.2 | dor.sd.gov dor.sd.gov | November 2026 |
| Tennessee | Yes | $100,000 | None | sales only | Not confirmed | 7 | tn.gov revenue.support.tn.gov revenue.support.tn.gov | November 2026 |
| Texas | Yes | $500,000 | None | sales only | Not confirmed | 6.25 | comptroller.texas.gov comptroller.texas.gov | November 2026 |
| Utah | Yes | $100,000 | None | sales only | Not confirmed | 4.85 | tax.utah.gov files.tax.utah.gov | November 2026 |
| Vermont | Yes | $100,000 | 200 | either | Not confirmed | 6 | tax.vermont.gov | November 2026 |
| Virginia | Yes | $100,000 | 200 | either | Not confirmed | 4.3 | tax.virginia.gov tax.virginia.gov | November 2026 |
| Washington | Yes | $100,000 | None | sales only | Not confirmed | 6.5 | dor.wa.gov dor.wa.gov lawfilesext.leg.wa.gov | November 2026 |
| West Virginia | Yes | $100,000 | 200 | either | Not confirmed | 6 | tax.wv.gov tax.wv.gov | November 2026 |
| Wisconsin | Yes | $100,000 | None | sales only | Not confirmed | 5 | revenue.wi.gov docs.legis.wisconsin.gov | November 2026 |
| Wyoming | Yes | $100,000 | None | sales only | Not confirmed | 4 | revenue.wyo.gov wyoleg.gov wyoleg.gov | November 2026 |
Methodology
Each state and DC has one file in data/sales-tax-sellers, filled from the department of revenue (or taxation) page or the statute that sets the threshold. Every source line records the month it was opened; the newest is November 2026. Fields an official page did not state are null in the file and listed under "unconfirmed"; here they print as "Not confirmed".
The "Test" column reads "either" when meeting the sales amount or the order count is enough, "both" when a state requires both, and "sales only" when the file has no transaction figure. The list of removed transaction tests is built from sentences in each file's notes; a test in the site's code checks that each sentence is still there and that the transaction field is now empty. The CSV adds the measuring period each state uses and the list of unconfirmed fields.
Fields the source didn't state show as "Not confirmed" here and in the CSV, never as a guess. The CSV is built from the same files each time it is downloaded and includes the source title, URL and checked date on every row. General information only, not legal or tax advice.
Cite this page
Link: https://mcc-solutionsnj.com/data/remote-seller-sales-tax-thresholds. When quoting a single state, please also link the official source in that row.
Common questions
Which states still use a 200-transaction test?
18 files list a transaction count: Arkansas, Connecticut, District of Columbia, Georgia, Hawaii, Kentucky, Maryland, Michigan, Minnesota, Nebraska, Nevada, New Jersey, New York, Ohio, Rhode Island, Vermont, Virginia and West Virginia. New York's count is 100 sales, and Connecticut and New York require both the count and the sales amount.
Which states dropped the transaction test most recently?
Illinois (January 1, 2026), Utah (July 1, 2025), North Carolina (July 1, 2024), Wyoming (July 1, 2024), Indiana (January 1, 2024) and South Dakota (July 1, 2023), according to those states' own pages and statutes.
What is the most common sales threshold?
$100,000, used by 41 of the 46 jurisdictions with a statewide tax. The highest is $500,000.
Why does DC's rate say 'Not confirmed'?
Official DC sources conflicted on the rate in effect for November 2026, so the file marks it unconfirmed. DC's threshold itself is confirmed.
Does meeting a threshold mean a seller must register?
These are the published figures only. Each state measures over its own period and has its own rules for what counts; read the state's page in the row before relying on a number.