Sales Tax State Lists

Find states that match your scenario — no sales tax, high thresholds, SaaS-taxable, marketplace-facilitator coverage, and more.

For the underlying numbers, see the 2026 sales tax rates by state table or run your revenue against every state with the nexus calculator. The pillar guide Sales tax nexus explained covers how thresholds, marketplace facilitator laws, and physical nexus interact.

• US States Without State Sales Tax

  The 5 US states that levy no general state-level sales tax: Delaware, Montana, New Hampshire, Oregon, and Alaska (with caveats). What it means for remote sellers.

• US States With the Highest Economic Nexus Thresholds

  Top US states ranked by economic nexus dollar threshold. California, Texas, and New York all sit at $500,000+ — the highest thresholds in the country.

• US States That Tax SaaS Subscriptions

  Which US states apply sales tax to Software-as-a-Service subscriptions in 2026. Economic nexus still applies even where SaaS is non-taxable.

• US States With a Transaction-Count Nexus Threshold

  States where economic nexus triggers on transaction count in addition to (or as alternative to) the dollar threshold. Drastically impacts low-price-point sellers.

• US States With the Lowest Sales Tax Rates

  Ranked by state-level sales tax rate only (ignoring local add-ons). The lowest-rate states can still have higher effective rates once local and special-district taxes layer on top.

• US States With the Most Recently Effective Nexus Laws

  States that adopted or updated economic nexus thresholds most recently. Newer rules mean less settled case law and more active enforcement.

• US States With $250K+ Economic Nexus Thresholds

  States where the economic nexus dollar threshold is $250,000 or higher. The friendliest states for small-to-mid sellers scaling into new markets.

• Streamlined Sales Tax (SST) Member States

  The 24 full-member states that participate in the Streamlined Sales Tax Agreement, which offers uniform definitions, one-stop registration, and simplified filing.

• Western US States Sales Tax Rules

  Economic nexus thresholds and rates for the 13 states in the US Census West region: CA, OR, WA, AZ, NV, CO, UT, ID, MT, NM, WY, AK, HI.

• US States With Marketplace Facilitator Laws

  All US states with sales tax now have marketplace facilitator statutes. Amazon, Etsy, eBay, and Walmart collect and remit on your behalf in these states.