Which state has the lower sales tax nexus threshold, Ohio or Arizona?

Both Ohio and Arizona publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-03; confirm against the official source before registering.

Do both Ohio and Arizona have marketplace facilitator laws?

Yes. Both Ohio and Arizona have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-03.

Which has the lower sales tax rate, Ohio or Arizona?

Ohio has the lower combined state and local sales tax rate at 7.29%, compared with 8.52% in Arizona. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-03.

Do I need to register for sales tax in both Ohio and Arizona?

It depends on where you cross each state's economic nexus threshold (or have physical presence there). Ohio's published threshold is $100,000 or 200 transactions, and Arizona's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-03.

When did economic nexus take effect in Ohio and Arizona?

Ohio's economic nexus rule took effect on 2019-08-01, and Arizona's took effect on 2021-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Ohio vs Arizona Sales Tax: 7.29% vs 8.52%, Nexus 2026

Updated 2026-06-26

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-06-26.

Compare Ohio and Arizona sales tax rates: Ohio shows a 7.29% combined state and average local rate with a $100,000 economic nexus threshold, while Arizona shows 8.52% with a $100,000 threshold. This guide focuses on seller sales-tax obligations rather than personal income-tax returns.

Metric	Ohio	Arizona
Economic nexus threshold	$100,000	$100,000
Transaction threshold	200	None
State rate	5.75%	5.60%
Avg. local rate	1.54%	2.92%
Combined state + local	7.29%	8.52%
Marketplace facilitator	Yes	Yes
Effective since	2019-08-01	2021-01-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.

On rate: Ohio is friendlier for customers with a combined state + local rate of 7.29% vs 8.52%.

Ohio also adds a 200-transaction trigger that Arizona doesn't have.

Ohio — nexus note

Ohio sales tax nexus and economic nexus threshold: effective August 1, 2019, out-of-state sellers have substantial nexus when Ohio gross receipts exceed $100,000 or the seller has at least 200 Ohio transactions in the current or previous calendar year. Ohio marketplace-facilitator rules use the same $100,000-or-200-transaction test, counting the facilitator's own Ohio sales plus sales facilitated for marketplace sellers. Marketplace sellers with Ohio sales through facilitators plus direct channels may need a seller's use tax account once combined Ohio sales exceed the threshold, but collect only on taxable direct sales that are not collected by a facilitator. Ohio Department of Taxation source data last retrieved 2026-06-03.

Arizona — nexus note

Economic nexus in Arizona triggers at $100,000 in gross sales delivered into Arizona in the current or prior calendar year. No transaction count threshold.

What to do next

Use the nexus calculator to check exactly which of Ohio and Arizona you've already triggered. Then read each state's full guide:

Ohio overview →Arizona overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Ohio or Arizona?: Both Ohio and Arizona publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-03; confirm against the official source before registering.
Do both Ohio and Arizona have marketplace facilitator laws?: Yes. Both Ohio and Arizona have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-03.
Which has the lower sales tax rate, Ohio or Arizona?: Ohio has the lower combined state and local sales tax rate at 7.29%, compared with 8.52% in Arizona. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-03.
Do I need to register for sales tax in both Ohio and Arizona?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). Ohio's published threshold is $100,000 or 200 transactions, and Arizona's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-03.
When did economic nexus take effect in Ohio and Arizona?: Ohio's economic nexus rule took effect on 2019-08-01, and Arizona's took effect on 2021-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

More sales tax comparisons

Selling into more than two states? Compare Ohio and Arizona against other major markets for nexus thresholds, rates, and marketplace facilitator rules.

Sources

date_retrieved: Ohio 2026-06-03 · Arizona 2026-05-27