Sales into a state
Each state defines which sales count and the period to measure. Compare sales into that state, not your nationwide total. The amount shown alone is not the full rule.
US SALES TAX
Thresholds below describe when a remote seller may need to register and collect sales tax in a US state. Start with the states you sell into, then check their current rules before taking action.
Not tax advice. Rules change, measurement periods differ, and some states count marketplace sales differently. Confirm with your accountant or the state’s Department of Revenue before you register or collect. Reference data: August 2026. This is a summary, not a complete test of your obligations.
THE BASIC IDEA
A connection created by your sales into a state, even without a physical location there. Physical presence can create separate obligations, even below these thresholds.
Each state defines which sales count and the period to measure. Compare sales into that state, not your nationwide total. The amount shown alone is not the full rule.
Some states also watch how many separate transactions you make into the state. A few require both the sales and transaction tests; most that still use a transaction test trigger when either threshold is met.
Check the state’s current rules with your accountant, including registration and collection deadlines. Your store’s tax settings do not register your business or file returns.
ALL 50 STATES + DC
Dollar amounts are in US dollars. “Sales or transactions” means either test can create nexus; “Sales and transactions” means both must be met.
51 of 51 states and jurisdictions shown · All thresholds in USD
“No statewide sales tax” does not rule out local taxes. “—” means no threshold listed for that test. Measurement periods, included sales, and exact greater-than rules vary by state.
| State | Sales threshold | Transaction threshold | How it triggers |
|---|---|---|---|
| AlabamaAL | $250,000 | — | Sales amount only |
| AlaskaAKNo statewide sales tax; local remote-seller rules may apply around this sales level. | $100,000 | — | Sales amount only |
| ArizonaAZ | $100,000 | — | Sales amount only |
| ArkansasAR | $100,000 | 200 transactions | Sales or transactions |
| CaliforniaCA | $500,000 | — | Sales amount only |
| ColoradoCO | $100,000 | — | Sales amount only |
| ConnecticutCTBoth the sales and transaction thresholds must be met. | $100,000 | 200 transactions | Sales and transactions |
| DelawareDENo statewide sales tax. | — | — | No statewide sales tax |
| District of ColumbiaDC | $100,000 | 200 transactions | Sales or transactions |
| FloridaFL | $100,000 | — | Sales amount only |
| GeorgiaGA | $100,000 | 200 transactions | Sales or transactions |
| HawaiiHI | $100,000 | 200 transactions | Sales or transactions |
| IdahoID | $100,000 | — | Sales amount only |
| IllinoisIL | $100,000 | — | Sales amount only |
| IndianaIN | $100,000 | — | Sales amount only |
| IowaIA | $100,000 | — | Sales amount only |
| KansasKS | $100,000 | — | Sales amount only |
| KentuckyKY | $100,000 | — | Sales amount only |
| LouisianaLA | $100,000 | — | Sales amount only |
| MaineME | $100,000 | — | Sales amount only |
| MarylandMD | $100,000 | 200 transactions | Sales or transactions |
| MassachusettsMA | $100,000 | — | Sales amount only |
| MichiganMI | $100,000 | 200 transactions | Sales or transactions |
| MinnesotaMN | $100,000 | 200 transactions | Sales or transactions |
| MississippiMS | $250,000 | — | Sales amount only |
| MissouriMO | $100,000 | — | Sales amount only |
| MontanaMTNo statewide sales tax. | — | — | No statewide sales tax |
| NebraskaNE | $100,000 | 200 transactions | Sales or transactions |
| NevadaNV | $100,000 | 200 transactions | Sales or transactions |
| New HampshireNHNo statewide sales tax. | — | — | No statewide sales tax |
| New JerseyNJ | $100,000 | 200 transactions | Sales or transactions |
| New MexicoNM | $100,000 | — | Sales amount only |
| New YorkNYBoth more than $500,000 in sales and more than 100 transactions must be met. | $500,000 | 100 transactions | Sales and transactions |
| North CarolinaNC | $100,000 | — | Sales amount only |
| North DakotaND | $100,000 | — | Sales amount only |
| OhioOH | $100,000 | 200 transactions | Sales or transactions |
| OklahomaOK | $100,000 | — | Sales amount only |
| OregonORNo statewide sales tax. | — | — | No statewide sales tax |
| PennsylvaniaPA | $100,000 | — | Sales amount only |
| Rhode IslandRI | $100,000 | 200 transactions | Sales or transactions |
| South CarolinaSC | $100,000 | — | Sales amount only |
| South DakotaSD | $100,000 | — | Sales amount only |
| TennesseeTN | $100,000 | — | Sales amount only |
| TexasTX | $500,000 | — | Sales amount only |
| UtahUT | $100,000 | — | Sales amount only |
| VermontVT | $100,000 | 200 transactions | Sales or transactions |
| VirginiaVA | $100,000 | 200 transactions | Sales or transactions |
| WashingtonWA | $100,000 | — | Sales amount only |
| West VirginiaWV | $100,000 | 200 transactions | Sales or transactions |
| WisconsinWI | $100,000 | — | Sales amount only |
| WyomingWY | $100,000 | — | Sales amount only |
ONLINE STORE
Pricing, Stripe, shipping options, and optional dynamic tax calculation are on the US e-commerce page.
US online store overview