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.

Five US states have no general state sales tax. Remote sellers shipping only into these states do not need to register for state sales tax collection — though local-level taxes, gross receipts taxes, or municipal remote-seller rules can still apply in some of them.

• Alaska$100,000 · 0.00%
  • No state sales tax, but municipal sales taxes apply via the Alaska Remote Sellers Commission ($100K threshold).
• DelawareNo state tax · 0.00%
  • No sales tax. A separate gross receipts tax applies to in-state business activity.
• MontanaNo state tax · 0.00%
  • No general sales tax. Some resort-area local taxes apply.
• New HampshireNo state tax · 0.00%
  • No general sales tax. Meals and rentals tax applies to restaurants, hotels, and car rentals.
• OregonNo state tax · 0.00%
  • No sales tax. A Corporate Activity Tax applies to certain in-state business revenue.

If you ship nationally and most of your customers are in these 5 states, your compliance burden is light. But once a handful of orders reach a sales-tax state, you trip the economic nexus clock there.