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

Both Ohio and Virginia 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 Virginia have marketplace facilitator laws?

Yes. Both Ohio and Virginia 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 Virginia?

Virginia has the lower combined state and local sales tax rate at 5.75%, compared with 7.29% in Ohio. 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 Virginia?

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 Virginia's is $100,000 or 200 transactions. 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 Virginia?

Ohio's economic nexus rule took effect on 2019-08-01, and Virginia's took effect on 2019-07-01. 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 Virginia Sales Tax Nexus — Comparison 2026

Updated 2026-06-03

Compare economic nexus thresholds, state and local rates, and filing rules in Ohio and Virginia.

Metric	Ohio	Virginia
Economic nexus threshold	$100,000	$100,000
Transaction threshold	200	200
State rate	5.75%	5.30%
Avg. local rate	1.54%	0.45%
Combined state + local	7.29%	5.75%
Marketplace facilitator	Yes	Yes
Effective since	2019-08-01	2019-07-01

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: Virginia is friendlier for customers with a combined state + local rate of 5.75% vs 7.29%.

Both states have transaction-count triggers (Ohio: 200, Virginia: 200).

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.

Virginia — nexus note

Economic nexus in Virginia triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into Virginia in the current or preceding calendar year — whichever is met first.

What to do next

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

Ohio overview →Virginia overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Ohio or Virginia?: Both Ohio and Virginia 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 Virginia have marketplace facilitator laws?: Yes. Both Ohio and Virginia 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 Virginia?: Virginia has the lower combined state and local sales tax rate at 5.75%, compared with 7.29% in Ohio. 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 Virginia?: 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 Virginia's is $100,000 or 200 transactions. 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 Virginia?: Ohio's economic nexus rule took effect on 2019-08-01, and Virginia's took effect on 2019-07-01. 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.

Sources

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