All state guides
Sales tax nexus rules by state
Jump to any state hub for current economic nexus thresholds, marketplace facilitator coverage, filing context, official source URLs, and platform-specific sales tax guidance.
Directory updated 2026-05-23. State-specific "last verified" dates and Department of Revenue source links appear on each state guide.
State hubs
- AlabamaALPublished economic nexus threshold: $250,000No separate transaction-count trigger
- AlaskaAKPublished economic nexus threshold: $100,000No separate transaction-count trigger
- ArizonaAZPublished economic nexus threshold: $100,000No separate transaction-count trigger
- ArkansasARPublished economic nexus threshold: $100,000200 transactions
- CaliforniaCAPublished economic nexus threshold: $500,000No separate transaction-count trigger
- ColoradoCOPublished economic nexus threshold: $100,000No separate transaction-count trigger
- ConnecticutCTPublished economic nexus threshold: $100,000200 transactions
- DelawareDEPublished economic nexus threshold: n/aNo separate transaction-count trigger
- FloridaFLPublished economic nexus threshold: $100,000No separate transaction-count trigger
- GeorgiaGAPublished economic nexus threshold: $100,000200 transactions
- HawaiiHIPublished economic nexus threshold: $100,000200 transactions
- IdahoIDPublished economic nexus threshold: $100,000No separate transaction-count trigger
- IllinoisILPublished economic nexus threshold: $100,000No separate transaction-count trigger
- IndianaINPublished economic nexus threshold: $100,000No separate transaction-count trigger
- IowaIAPublished economic nexus threshold: $100,000No separate transaction-count trigger
- KansasKSPublished economic nexus threshold: $100,000No separate transaction-count trigger
- KentuckyKYPublished economic nexus threshold: $100,000200 transactions
- LouisianaLAPublished economic nexus threshold: $100,000No separate transaction-count trigger
- MaineMEPublished economic nexus threshold: $100,000No separate transaction-count trigger
- MarylandMDPublished economic nexus threshold: $100,000200 transactions
- MassachusettsMAPublished economic nexus threshold: $100,000No separate transaction-count trigger
- MichiganMIPublished economic nexus threshold: $100,000200 transactions
- MinnesotaMNPublished economic nexus threshold: $100,000200 transactions
- MississippiMSPublished economic nexus threshold: $250,000No separate transaction-count trigger
- MissouriMOPublished economic nexus threshold: $100,000No separate transaction-count trigger
- MontanaMTPublished economic nexus threshold: n/aNo separate transaction-count trigger
- NebraskaNEPublished economic nexus threshold: $100,000200 transactions
- NevadaNVPublished economic nexus threshold: $100,000200 transactions
- New HampshireNHPublished economic nexus threshold: n/aNo separate transaction-count trigger
- New JerseyNJPublished economic nexus threshold: $100,000200 transactions
- New MexicoNMPublished economic nexus threshold: $100,000No separate transaction-count trigger
- New YorkNYPublished economic nexus threshold: $500,000100 transactions
- North CarolinaNCPublished economic nexus threshold: $100,000No separate transaction-count trigger
- North DakotaNDPublished economic nexus threshold: $100,000No separate transaction-count trigger
- OhioOHPublished economic nexus threshold: $100,000200 transactions
- OklahomaOKPublished economic nexus threshold: $100,000No separate transaction-count trigger
- OregonORPublished economic nexus threshold: n/aNo separate transaction-count trigger
- PennsylvaniaPAPublished economic nexus threshold: $100,000No separate transaction-count trigger
- Rhode IslandRIPublished economic nexus threshold: $100,000200 transactions
- South CarolinaSCPublished economic nexus threshold: $100,000No separate transaction-count trigger
- South DakotaSDPublished economic nexus threshold: $100,000No separate transaction-count trigger
- TennesseeTNPublished economic nexus threshold: $100,000No separate transaction-count trigger
- TexasTXPublished economic nexus threshold: $500,000No separate transaction-count trigger
- UtahUTPublished economic nexus threshold: $100,000No separate transaction-count trigger
- VermontVTPublished economic nexus threshold: $100,000200 transactions
- VirginiaVAPublished economic nexus threshold: $100,000200 transactions
- WashingtonWAPublished economic nexus threshold: $100,000No separate transaction-count trigger
- West VirginiaWVPublished economic nexus threshold: $100,000200 transactions
- WisconsinWIPublished economic nexus threshold: $100,000No separate transaction-count trigger
- WyomingWYPublished economic nexus threshold: $100,000No separate transaction-count trigger
Quick comparison table
| State | State rate | Economic threshold | Transaction count | Marketplace law | Last verified |
|---|---|---|---|---|---|
| Alabama | 4.00% | $250,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Alaska | 0.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Arizona | 5.60% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Arkansas | 6.50% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| California | 7.25% | $500,000 | No separate transaction-count trigger | Yes | 2026-05-21 |
| Colorado | 2.90% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-16 |
| Connecticut | 6.35% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| Delaware | 0.00% | n/a | No separate transaction-count trigger | Review state guide | 2026-04-27 |
| Florida | 6.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-22 |
| Georgia | 4.00% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| Hawaii | 4.00% | $100,000 | 200 transactions | Yes | 2026-05-08 |
| Idaho | 6.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Illinois | 6.25% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-22 |
| Indiana | 7.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-19 |
| Iowa | 6.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Kansas | 6.50% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Kentucky | 6.00% | $100,000 | 200 transactions | Yes | 2026-05-15 |
| Louisiana | 5.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-08 |
| Maine | 5.50% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-08 |
| Maryland | 6.00% | $100,000 | 200 transactions | Yes | 2026-05-08 |
| Massachusetts | 6.25% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Michigan | 6.00% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| Minnesota | 6.88% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| Mississippi | 7.00% | $250,000 | No separate transaction-count trigger | Yes | 2026-05-15 |
| Missouri | 4.23% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Montana | 0.00% | n/a | No separate transaction-count trigger | Review state guide | 2026-04-27 |
| Nebraska | 5.50% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| Nevada | 6.85% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| New Hampshire | 0.00% | n/a | No separate transaction-count trigger | Review state guide | 2026-04-27 |
| New Jersey | 6.63% | $100,000 | 200 transactions | Yes | 2026-05-08 |
| New Mexico | 4.88% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| New York | 4.00% | $500,000 | 100 transactions | Yes | 2026-05-08 |
| North Carolina | 4.75% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-22 |
| North Dakota | 5.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-08 |
| Ohio | 5.75% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| Oklahoma | 4.50% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Oregon | 0.00% | n/a | No separate transaction-count trigger | Review state guide | 2026-05-08 |
| Pennsylvania | 6.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-15 |
| Rhode Island | 7.00% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| South Carolina | 6.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| South Dakota | 4.20% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Tennessee | 7.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Texas | 6.25% | $500,000 | No separate transaction-count trigger | Yes | 2026-04-27 |
| Utah | 4.85% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-22 |
| Vermont | 6.00% | $100,000 | 200 transactions | Yes | 2026-05-17 |
| Virginia | 5.30% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| Washington | 6.50% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-15 |
| West Virginia | 6.00% | $100,000 | 200 transactions | Yes | 2026-04-27 |
| Wisconsin | 5.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-08 |
| Wyoming | 4.00% | $100,000 | No separate transaction-count trigger | Yes | 2026-05-22 |
Thresholds and marketplace facilitator rules change. Treat this directory as a research starting point and open each state guide for primary-source links, effective dates, and state-specific notes.