USA State Sales Tax - Economic Nexus
| State | Threshold | State Base Tax Rate | Local Tax % Range | Total Tax % Range |
|---|---|---|---|---|
| Alabama | $250000 | 0%–7% | 0%-7% | 4%-11% |
| Alaska | $100,000 or 200 transactions | 0% | 0%–7.5% | 0%–7.5% |
| Arizona | $100000 | 5.6% | 0%–5.6% | 5.6%–11.2% |
| Arkansas | $100,000 or 200 transactions | 6.5% | 0%–5% | 6.5%–11.5% |
| California | $500000 | 6% | 0.15%–3% | 7.25%–10.25% |
| Colorado | $100000 | 2.9% | 0%–8.3% | 2.9%–11.2% |
| Connecticut | $100,000 and 200 transactions | 6.35% | N/A | 6.35% |
| Delaware | NA | - | - | - |
| District of Columbia | $100,000 or 200 transactions | 6% | N/A | 6% |
| Florida | $100000 | 6% | 0%–2% | 6%–8% |
| Georgia | $100,000 or 200 transactions | 4% | 0%–5% | 4%–9% |
| Hawaii | $100,000 or 200 transactions | 4% | 0%–0.5% | 4%–4.5% |
| Idaho | $100000 | 6% | 0%–3% | 6%–9% |
| Illinois | $100,000 or 200 transactions | 6.25% | 0%–4.75% | 6.25%–11% |
| Indiana | $100,000 or 200 transactions | 7% | N/A | 7% |
| Iowa | $100000 | 6% | 0%–2% | 6%–8% |
| Kansas | $100000 | 6.5% | 0%–4.1% | 6.5%–10.6% |
| Kentucky | $100,000 or 200 transactions | 6% | N/A | 6% |
| Louisiana | $100000 | 4.45% | 0%–7% | 4.45%–11.45% |
| Maine | $100000 | 5.5% | N/A | 5.50% |
| Maryland | $100,000 or 200 transactions | 6% | - | 6% |
| Massachusetts | $100000 | 5.6% | N/A | 6.25% |
| Michigan | $100,000 or 200 transactions | 6% | 6% | N/A |
| Minnesota | $100,000 or 200 transactions | 6.88% | 0%–1.5% | 6.875%–8.375% |
| Mississippi | $250000 | 7% | 0%–1% | 7%–8% |
| Missouri | $100000 | 4.23% | 0%–5.875% | 4.225%–10.1% |
| Montana | NA | - | - | - |
| Nebraska | $100,000 or 200 transactions | 5.50% | 0%–2% | 5.5%–7.5% |
| Nevada | $100,000 or 200 transactions | 4.60% | 0%–3.665% | 4.6%–8.265% |
| New Hampshire | NA | - | - | - |
| New Jersey | $100,000 or 200 transactions | 6.63% | N/A | N/A |
| New Mexico | $100000 | 5.13% | 0%–3.9375% | 5.125%–9.0625% |
| New York | $500,000 and 100 transactions | 4.00% | 0%–4.875% | 4%–8.875% |
| North Carolina | $100,000 or 200 transactions | 4.75% | 0%–2.75% | 4.75%–7.5% |
| North Dakota | $100000 | 5% | 0%–3.5% | 5%–8.5% |
| Ohio | $100,000 or 200 transactions | 5.75% | 0%–2.25% | 5.75%–8% |
| Oklahoma | $100000 | 4.50% | 0%–7% | 4.5%–11.5% |
| Oregon | NA | - | - | - |
| Pennsylvania | $100000 | 6% | 0%–2.0% | 6.0%–8.0% |
| Rhode Island | $100,000 or 200 transactions | 7% | N/A | 7% |
| South Carolina | $100000 | 6% | 0%–3% | 6%–9% |
| South Dakota | $100000 | 4.50% | 0%–2% | 4.5%–6.5% |
| Tennessee | $100000 | 7% | 0%–3% | 7%–10% |
| Texas | $500000 | 6.25% | 0.125%–2% | 6.375%–8.25% |
| Utah | $100,000 or 200 transactions | 4.70% | 0%–4% | 4.7%–8.7% |
| Vermont | $100,000 or 200 transactions | 6% | 0%–1% | 6%–7% |
| Virginia | $100,000 or 200 transactions | 4.30% | 0%–2.7% | 4.3%–7% |
| Washington | $100000 | 6.50% | 0%–3.9% | 6.5%–10.4% |
| West Virginia | $100,000 or 200 transactions | 6% | 0%–1% | 6%–7% |
| Wisconsin | $100000 | 5% | 0%–0.6% | 5%–5.6% |
| Wyoming | $100,000 or 200 transactions | 4% | 0%–2% | 4%–6% |
Notes:
Exempt from State Sales Tax
Self Administrative States (Local Tax Authorities collect and allocate sales and use tax independently from the State)
Economic Nexus No Applicable
States that generally inculde exempt sales in threshold
States that generally don’t inculde exempt sales in threshold
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