Sales Tax Nexus, State by State.

Thresholds, filing rules, and compliance guidance for Shopify, Amazon, and SaaS sellers across all 50 US states. Updated with citations from official state Departments of Revenue.

Featured states

• CaliforniaCA
• FloridaFL
• New YorkNY
• PennsylvaniaPA
• TexasTX
• WashingtonWA

By platform or business model

• E-commerce

  General e-commerce sales tax rules
• Shopify

  Shopify-specific sales tax guidance
• Amazon

  Amazon FBA and marketplace sales tax
• SaaS

  Software-as-a-service sales tax rules
• Thresholds

  Economic and transaction nexus thresholds
• Filing

  Filing frequency and procedures
• Marketplace Facilitator

  Marketplace facilitator law for the state

All 50 states

• Alabama
• Alaska
• Arizona
• Arkansas
• California
• Colorado
• Connecticut
• Delaware
• Florida
• Georgia
• Hawaii
• Idaho
• Illinois
• Indiana
• Iowa
• Kansas
• Kentucky
• Louisiana
• Maine
• Maryland
• Massachusetts
• Michigan
• Minnesota
• Mississippi
• Missouri
• Montana
• Nebraska
• Nevada
• New Hampshire
• New Jersey
• New Mexico
• New York
• North Carolina
• North Dakota
• Ohio
• Oklahoma
• Oregon
• Pennsylvania
• Rhode Island
• South Carolina
• South Dakota
• Tennessee
• Texas
• Utah
• Vermont
• Virginia
• Washington
• West Virginia
• Wisconsin
• Wyoming