Sales tax information by state

Sales tax information by state

Alabama back to top

The Alabama Department of Revenue is your best resource for sales tax information in Alabama.

Determining nexus

Nexus is triggered in Alabama if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity of over $250,000 worth of sales in the previous calendar year.
Sales made on marketplaces (such as eBay or Amazon), exempt wholesale sales, and exempt services are not counted towards the economic threshold for individual sellers in Alabama. Other exempt sales do count towards the threshold.

Alaska back to top

The Alaska Office of the State Assessor is your best resource for sales tax information in Alaska.

The state of Alaska does not levy a state sales tax, but does allow local governments to.

Determining nexus

The state of Alaska does not levy sales tax, but it does allow local governments to. How many tax-collecting local jurisdictions you will need to register in will depend on the circumstances of your business.

Nexus is triggered with tax-collecting jurisdictions if you have:

• Physical presence
• For jurisdictions that have passed the Alaska Remote Seller Sales Tax Code, you will have economic nexus if you have economic activity of over $100,000 worth of sales in the current or previous calendar year or 200 or or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Alaska.

Arizona back to top

The Arizona Department of Revenue is your best resource for sales tax information in Arizona.

Determining nexus

Nexus is triggered in Arizona if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon), exempt sales, and exempt services are not counted towards the economic threshold for individual sellers in Arizona.

Arkansas back to top

The Arkansas Department of Finance and Administration is your best resource for sales tax information in Arkansas.

Determining nexus

Nexus is triggered in Arkansas if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon), exempt sales, and exempt services are not counted towards the economic threshold for individual sellers in Arkansas.

California back to top

The California Department of Tax and Fee Administration is your best resource for sales tax information in California.

*California uses origin sourcing rules in state, county, and city jurisdictions, but uses destination sourcing rules for district jurisdictions.

Determining nexus

Nexus is triggered in California if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $500,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in California.

Colorado back to top

The Colorado Department of Revenue is your best resource for sales tax information in Colorado.

Determining nexus

Nexus is triggered in Colorado if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Colorado.

Connecticut back to top

The Connecticut Department of Revenue is your best resource for sales tax information in Connecticut.

Determining nexus

Nexus is triggered in Connecticut if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity of over $100,000 worth of sales AND 200 or more separate transactions in the state within the 12 month period ending on September 30th.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Connecticut.

Delaware back to top

Sales tax is not charged at state or local levels in the state of Delaware.

District of Columbia back to top

The DC Office of Tax and Revenue is your best resource for sales tax information in the District of Columbia.

Determining nexus

Nexus is triggered in D.C. if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous or current calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in D.C.

Florida back to top

The Florida Department of Revenue is your best resource for sales tax information in Florida.

Determining nexus

Nexus is triggered in Florida if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon), exempt sales, and exempt services are not counted towards the economic threshold for individual sellers in Florida.

Georgia back to top

The Georgia Department of Revenue is your best resource for sales tax information in Georgia.

Determining nexus

Nexus is triggered in Georgia if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Georgia.

Hawaii back to top

The State of Hawaii Department of Taxation is your best resource for sales tax information in Hawaii.

Determining nexus

Nexus is triggered in Hawaii if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Hawaii.

Idaho back to top

The Idaho State Tax Commission is your best resource for sales tax information in Idaho.

Determining nexus

Nexus is triggered in Idaho if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Idaho.

Illinois back to top

The Illinois Department of Revenue is your best resource for sales tax information in Illinois.

Determining nexus

Nexus is triggered in Illinois if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the preceding 12-month period of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Illinois.

Indiana back to top

The Indiana Department of Revenue is your best resource for sales tax information in Indiana.

Determining nexus

Nexus is triggered in Indiana if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Indiana.

Iowa back to top

The Iowa Department of Revenue is your best resource for sales tax information in Iowa.

Determining nexus

Nexus is triggered in Iowa if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Iowa.

Kansas back to top

The Kansas Department of Revenue is your best resource for sales tax information in Kansas.

Determining nexus

Nexus is triggered in Kansas if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Kansas.

Kentucky back to top

The Kentucky Department of Revenue is your best resource for sales tax information in Kentucky.

Determining nexus

Nexus is triggered in Kentucky if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Kentucky.

Louisiana back to top

The Louisiana Department of Revenue is your best resource for sales tax information in Louisiana.

Determining nexus

Nexus is triggered in Louisiana if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Louisiana.

Maine back to top

The Maine Revenue Services is your best resource for sales tax information in Maine.

Determining nexus

Nexus is triggered in Maine if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Maine.

Maryland back to top

The Comptroller of Maryland is your best resource for sales tax information in Maryland.

Determining nexus

Nexus is triggered in Maryland if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Maryland.

Massachusetts back to top

The Massachusetts Department of Revenue is your best resource for sales tax information in Massachusetts.

Determining nexus

Nexus is triggered in Massachusetts if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Massachusetts.

Michigan back to top

The Michigan Department of Treasury is your best resource for sales tax information in Michigan.

Determining nexus

Nexus is triggered in Michigan if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Michigan.

Minnesota back to top

The Minnesota Department of Revenue is your best resource for sales tax information in Minnesota.

Determining nexus

Nexus is triggered in Minnesota if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the prior 12-month period of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Minnesota.

Mississippi back to top

The Mississippi Department of Revenue is your best resource for sales tax information in Mississippi.

Determining nexus

Nexus is triggered in Mississippi if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the prior 12-month period of over $250,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Mississippi.

Missouri back to top

The Missouri Department of Revenue is your best resource for sales tax information in Missouri.

Determining nexus

Nexus is triggered in Missouri if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
*Missouri's marketplace facilitator law will take effect on January 1, 2023. Until then individual sellers are still responsible for collecting and remitting sales tax for sales made on marketplaces (such as Amazon or eBay).

Montana back to top

Sales tax is not charged at state or local levels in the state of Montana.

Nebraska back to top

The Nebraska Department of Revenue is your best resource for sales tax information in Nebraska.

Determining nexus

Nexus is triggered in Nebraska if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state..
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Nebraska.

Nevada back to top

The State of Nevada Department of Taxation is your best resource for sales tax information in Nevada.

Determining nexus

Nexus is triggered in Nevada if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state..
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Nevada.

New Hampshire back to top

Sales tax is not charged at state or local levels in the state of New Hampshire.

New Jersey back to top

The New Jersey Treasury Division of Taxation is your best resource for sales tax information in New Jersey.

Determining nexus

Nexus is triggered in New Jersey if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in New Jersey.

New Mexico back to top

The New Mexico Taxation and Revenue Department is your best resource for sales tax information in New Mexico.

Determining nexus

Nexus is triggered in New Mexico if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in New Mexico.

New York back to top

The New York Department of Taxation and Finance is your best resource for sales tax information in New York.

Determining nexus

Nexus is triggered in New York if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the immediately preceding four sales tax quarters of over $500,000 worth of sales AND 100 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in New York.

North Carolina back to top

The North Carolina Department of Revenue is your best resource for sales tax information in North Carolina.

Determining nexus

Nexus is triggered in North Carolina if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in North Carolina.

North Dakota back to top

The North Dakota Office of State Tax Commissioner is your best resource for sales tax information in North Dakota.

Determining nexus

Nexus is triggered in North Dakota if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in North Dakota.

Ohio back to top

The Ohio Department of Taxation is your best resource for sales tax information in Ohio.

Determining nexus

Nexus is triggered in Ohio if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Ohio.

Oklahoma back to top

The Oklahoma Tax Commission is your best resource for sales tax information in Oklahoma.

Determining nexus

Nexus is triggered in Oklahoma if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Oklahoma.

Oregon back to top

Sales tax is not charged at state or local levels in the state of Oregon.

Pennsylvania back to top

The Pennsylvania Department of Revenue is your best resource for sales tax information in Pennsylvania.

Determining nexus

Nexus is triggered in Pennsylvania if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Pennsylvania.

Puerto Rico back to top

The Finance Department of Puerto Rico is your best resource for sales tax information in Puerto Rico.

Determining nexus

Nexus is triggered in Puerto Rico if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the seller's accounting year of over $100,000 worth of sales or 200 or more separate transactions in the territory.

Rhode Island back to top

The State of Rhode Island Division of Taxation is your best resource for sales tax information in Rhode Island.

Determining nexus

Nexus is triggered in Rhode Island if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Rhode Island.

South Carolina back to top

The South Carolina Department of Revenue is your best resource for sales tax information in South Carolina.

Determining nexus

Nexus is triggered in South Carolina if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in South Carolina.

South Dakota back to top

The South Dakota Department of Revenue is your best resource for sales tax information in South Dakota.

Determining nexus

Nexus is triggered in South Dakota if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in South Dakota.

Tennessee back to top

The Tennessee Department of Revenue is your best resource for sales tax information in Tennessee.

Determining nexus

Nexus is triggered in Tennessee if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous 12-month period of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Tennessee.

Texas back to top

The Texas Comptroller is your best resource for sales tax information in Texas.

Determining nexus

Nexus is triggered in Texas if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous 12-month period of over $500,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Texas.

Utah back to top

The Utah State Tax Commission is your best resource for sales tax information in Utah.

Determining nexus

Nexus is triggered in Utah if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Utah.

Vermont back to top

The Vermont Department of Taxes is your best resource for sales tax information in Vermont.

Determining nexus

Nexus is triggered in Vermont if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the prior four calendar quarters of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Vermont.

Virginia back to top

The Virginia Department of Taxation is your best resource for sales tax information in Virignia.

Determining nexus

Nexus is triggered in Virginia if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Virginia.

Washington back to top

The Washington State Department of Revenue is your best resource for sales tax information in Washington.

Determining nexus

Nexus is triggered in Washington if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Washington.

West Virginia back to top

The West Virginia State Tax Department is your best resource for sales tax information in West Virginia.

Determining nexus

Nexus is triggered in West Virginia if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in West Virginia.

Wisconsin back to top

The Wisconsin Department of Revenue is your best resource for sales tax information in Wisconsin.

Determining nexus

Nexus is triggered in Wisconsin if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Wisconsin. However, if a seller only sells on marketplaces that remits sales tax for them, then they are not required to register to collect sales tax.

Wyoming back to top

The Wyoming Department of Revenue is your best resource for sales tax information in Wyoming.

Determining nexus

Nexus is triggered in Wyoming if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state.
Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Wyoming.