{
  "thresholdVersion": "2026-Q3",
  "lastUpdated": "2026-07-14",
  "source": "Publicly published state economic-nexus rules for sales/use tax. Manually compiled and reviewed quarterly. Verify against each state's department of revenue before relying on these figures. State base sales-tax rates from the Tax Foundation (2026).",
  "currency": "USD",
  "states": [
    {
      "state": "Alabama",
      "stateCode": "AL",
      "revenueThreshold": 250000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Previous calendar year",
      "notes": "Simplified Sellers Use Tax (SSUT) program available for remote sellers.",
      "taxAgency": "Alabama Department of Revenue",
      "agencyUrl": "https://revenue.alabama.gov/",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 4
    },
    {
      "state": "Alaska",
      "stateCode": "AK",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Previous calendar year",
      "notes": "No statewide sales tax. Collected by participating local jurisdictions via the Alaska Remote Seller Sales Tax Commission (ARSSTC).",
      "taxAgency": "Alaska Remote Seller Sales Tax Commission (ARSSTC)",
      "agencyUrl": "https://arsstc.org/",
      "stateSalesTaxRate": 0
    },
    {
      "state": "Arizona",
      "stateCode": "AZ",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "Transaction Privilege Tax (TPT).",
      "taxAgency": "Arizona Department of Revenue",
      "agencyUrl": "https://azdor.gov/",
      "effectiveDate": "October 1, 2019",
      "stateSalesTaxRate": 5.6
    },
    {
      "state": "Arkansas",
      "stateCode": "AR",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Arkansas Department of Finance and Administration",
      "agencyUrl": "https://www.dfa.arkansas.gov/",
      "effectiveDate": "July 1, 2019",
      "stateSalesTaxRate": 6.5
    },
    {
      "state": "California",
      "stateCode": "CA",
      "revenueThreshold": 500000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "Includes sales by related persons; district use tax collection may also apply.",
      "taxAgency": "California Department of Tax and Fee Administration (CDTFA)",
      "agencyUrl": "https://www.cdtfa.ca.gov/",
      "effectiveDate": "April 1, 2019",
      "stateSalesTaxRate": 7.25
    },
    {
      "state": "Colorado",
      "stateCode": "CO",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "Home-rule cities may impose separate local requirements (SUTS portal available).",
      "taxAgency": "Colorado Department of Revenue",
      "agencyUrl": "https://tax.colorado.gov/",
      "effectiveDate": "December 1, 2018",
      "stateSalesTaxRate": 2.9
    },
    {
      "state": "Connecticut",
      "stateCode": "CT",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "AND",
      "measurementPeriod": "12-month period ending September 30",
      "notes": "Both thresholds must be met (revenue AND transactions).",
      "taxAgency": "Connecticut Department of Revenue Services",
      "agencyUrl": "https://portal.ct.gov/DRS",
      "effectiveDate": "December 1, 2018",
      "stateSalesTaxRate": 6.35
    },
    {
      "state": "Delaware",
      "stateCode": "DE",
      "revenueThreshold": null,
      "transactionThreshold": null,
      "combineRule": "none",
      "measurementPeriod": "Not applicable",
      "notes": "No state sales tax; no sales-tax economic nexus.",
      "taxAgency": "Delaware Division of Revenue",
      "agencyUrl": "https://revenue.delaware.gov/",
      "stateSalesTaxRate": null
    },
    {
      "state": "Florida",
      "stateCode": "FL",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Previous calendar year",
      "notes": "",
      "taxAgency": "Florida Department of Revenue",
      "agencyUrl": "https://floridarevenue.com/",
      "effectiveDate": "July 1, 2021",
      "stateSalesTaxRate": 6
    },
    {
      "state": "Georgia",
      "stateCode": "GA",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Georgia Department of Revenue",
      "agencyUrl": "https://dor.georgia.gov/",
      "effectiveDate": "January 1, 2019",
      "stateSalesTaxRate": 4
    },
    {
      "state": "Hawaii",
      "stateCode": "HI",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "General Excise Tax (GET) rather than a sales tax.",
      "taxAgency": "Hawaii Department of Taxation",
      "agencyUrl": "https://tax.hawaii.gov/",
      "effectiveDate": "July 1, 2018",
      "stateSalesTaxRate": 4
    },
    {
      "state": "Idaho",
      "stateCode": "ID",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Idaho State Tax Commission",
      "agencyUrl": "https://tax.idaho.gov/",
      "effectiveDate": "June 1, 2019",
      "stateSalesTaxRate": 6
    },
    {
      "state": "Illinois",
      "stateCode": "IL",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Preceding 12-month period",
      "notes": "200-transaction threshold repealed effective January 1, 2026 — only the $100,000 receipts threshold applies. Retailers' Occupation Tax sourcing rules apply for remote sellers.",
      "taxAgency": "Illinois Department of Revenue",
      "agencyUrl": "https://tax.illinois.gov/",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 6.25
    },
    {
      "state": "Indiana",
      "stateCode": "IN",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "200-transaction threshold repealed effective 2024.",
      "taxAgency": "Indiana Department of Revenue",
      "agencyUrl": "https://www.in.gov/dor/",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 7
    },
    {
      "state": "Iowa",
      "stateCode": "IA",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Iowa Department of Revenue",
      "agencyUrl": "https://tax.iowa.gov/",
      "effectiveDate": "January 1, 2019",
      "stateSalesTaxRate": 6
    },
    {
      "state": "Kansas",
      "stateCode": "KS",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Kansas Department of Revenue",
      "agencyUrl": "https://www.ksrevenue.gov/",
      "effectiveDate": "July 1, 2021",
      "stateSalesTaxRate": 6.5
    },
    {
      "state": "Kentucky",
      "stateCode": "KY",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "200-transaction threshold is repealed effective August 1, 2026 (H.B. 757); from that date only the $100,000 threshold applies.",
      "taxAgency": "Kentucky Department of Revenue",
      "agencyUrl": "https://revenue.ky.gov/",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 6
    },
    {
      "state": "Louisiana",
      "stateCode": "LA",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "200-transaction threshold repealed effective August 2023.",
      "taxAgency": "Louisiana Department of Revenue",
      "agencyUrl": "https://revenue.louisiana.gov/",
      "effectiveDate": "July 1, 2020",
      "stateSalesTaxRate": 5
    },
    {
      "state": "Maine",
      "stateCode": "ME",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "200-transaction threshold repealed effective 2022.",
      "taxAgency": "Maine Revenue Services",
      "agencyUrl": "https://www.maine.gov/revenue/",
      "effectiveDate": "July 1, 2018",
      "stateSalesTaxRate": 5.5
    },
    {
      "state": "Maryland",
      "stateCode": "MD",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Comptroller of Maryland",
      "agencyUrl": "https://www.marylandtaxes.gov/",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 6
    },
    {
      "state": "Massachusetts",
      "stateCode": "MA",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Massachusetts Department of Revenue",
      "agencyUrl": "https://www.mass.gov/orgs/massachusetts-department-of-revenue",
      "effectiveDate": "October 1, 2019",
      "stateSalesTaxRate": 6.25
    },
    {
      "state": "Michigan",
      "stateCode": "MI",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Previous calendar year",
      "notes": "",
      "taxAgency": "Michigan Department of Treasury",
      "agencyUrl": "https://www.michigan.gov/treasury",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 6
    },
    {
      "state": "Minnesota",
      "stateCode": "MN",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "12-month period",
      "notes": "Threshold measured over the prior 12 months.",
      "taxAgency": "Minnesota Department of Revenue",
      "agencyUrl": "https://www.revenue.state.mn.us/",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 6.875
    },
    {
      "state": "Mississippi",
      "stateCode": "MS",
      "revenueThreshold": 250000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Prior 12-month period",
      "notes": "",
      "taxAgency": "Mississippi Department of Revenue",
      "agencyUrl": "https://www.dor.ms.gov/",
      "effectiveDate": "September 1, 2018",
      "stateSalesTaxRate": 7
    },
    {
      "state": "Missouri",
      "stateCode": "MO",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Previous 12-month period (measured quarterly)",
      "notes": "Economic nexus effective January 1, 2023.",
      "taxAgency": "Missouri Department of Revenue",
      "agencyUrl": "https://dor.mo.gov/",
      "effectiveDate": "January 1, 2023",
      "stateSalesTaxRate": 4.225
    },
    {
      "state": "Montana",
      "stateCode": "MT",
      "revenueThreshold": null,
      "transactionThreshold": null,
      "combineRule": "none",
      "measurementPeriod": "Not applicable",
      "notes": "No state sales tax; no sales-tax economic nexus.",
      "taxAgency": "Montana Department of Revenue",
      "agencyUrl": "https://mtrevenue.gov/",
      "stateSalesTaxRate": null
    },
    {
      "state": "Nebraska",
      "stateCode": "NE",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Nebraska Department of Revenue",
      "agencyUrl": "https://revenue.nebraska.gov/",
      "effectiveDate": "January 1, 2019",
      "stateSalesTaxRate": 5.5
    },
    {
      "state": "Nevada",
      "stateCode": "NV",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Nevada Department of Taxation",
      "agencyUrl": "https://tax.nv.gov/",
      "effectiveDate": "November 1, 2018",
      "stateSalesTaxRate": 6.85
    },
    {
      "state": "New Hampshire",
      "stateCode": "NH",
      "revenueThreshold": null,
      "transactionThreshold": null,
      "combineRule": "none",
      "measurementPeriod": "Not applicable",
      "notes": "No state sales tax; no sales-tax economic nexus.",
      "taxAgency": "New Hampshire Department of Revenue Administration",
      "agencyUrl": "https://www.revenue.nh.gov/",
      "stateSalesTaxRate": null
    },
    {
      "state": "New Jersey",
      "stateCode": "NJ",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "New Jersey Division of Taxation",
      "agencyUrl": "https://www.nj.gov/treasury/taxation/",
      "effectiveDate": "November 1, 2018",
      "stateSalesTaxRate": 6.625
    },
    {
      "state": "New Mexico",
      "stateCode": "NM",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Previous calendar year",
      "notes": "Gross Receipts Tax rather than a sales tax.",
      "taxAgency": "New Mexico Taxation and Revenue Department",
      "agencyUrl": "https://www.tax.newmexico.gov/",
      "effectiveDate": "July 1, 2019",
      "stateSalesTaxRate": 4.875
    },
    {
      "state": "New York",
      "stateCode": "NY",
      "revenueThreshold": 500000,
      "transactionThreshold": 100,
      "combineRule": "AND",
      "measurementPeriod": "Immediately preceding four sales-tax quarters",
      "notes": "Both thresholds must be met (revenue AND number of sales).",
      "taxAgency": "New York State Department of Taxation and Finance",
      "agencyUrl": "https://www.tax.ny.gov/",
      "effectiveDate": "June 21, 2018",
      "stateSalesTaxRate": 4
    },
    {
      "state": "North Carolina",
      "stateCode": "NC",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "200-transaction threshold repealed effective July 2024.",
      "taxAgency": "North Carolina Department of Revenue",
      "agencyUrl": "https://www.ncdor.gov/",
      "effectiveDate": "November 1, 2018",
      "stateSalesTaxRate": 4.75
    },
    {
      "state": "North Dakota",
      "stateCode": "ND",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "North Dakota Office of State Tax Commissioner",
      "agencyUrl": "https://www.tax.nd.gov/",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 5
    },
    {
      "state": "Ohio",
      "stateCode": "OH",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Ohio Department of Taxation",
      "agencyUrl": "https://tax.ohio.gov/",
      "effectiveDate": "August 1, 2019",
      "stateSalesTaxRate": 5.75
    },
    {
      "state": "Oklahoma",
      "stateCode": "OK",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Oklahoma Tax Commission",
      "agencyUrl": "https://oklahoma.gov/tax.html",
      "effectiveDate": "November 1, 2019",
      "stateSalesTaxRate": 4.5
    },
    {
      "state": "Oregon",
      "stateCode": "OR",
      "revenueThreshold": null,
      "transactionThreshold": null,
      "combineRule": "none",
      "measurementPeriod": "Not applicable",
      "notes": "No state sales tax; no sales-tax economic nexus.",
      "taxAgency": "Oregon Department of Revenue",
      "agencyUrl": "https://www.oregon.gov/dor/",
      "stateSalesTaxRate": null
    },
    {
      "state": "Pennsylvania",
      "stateCode": "PA",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Previous 12-month period",
      "notes": "",
      "taxAgency": "Pennsylvania Department of Revenue",
      "agencyUrl": "https://www.revenue.pa.gov/",
      "effectiveDate": "July 1, 2019",
      "stateSalesTaxRate": 6
    },
    {
      "state": "Rhode Island",
      "stateCode": "RI",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Previous calendar year",
      "notes": "",
      "taxAgency": "Rhode Island Division of Taxation",
      "agencyUrl": "https://tax.ri.gov/",
      "effectiveDate": "July 1, 2019",
      "stateSalesTaxRate": 7
    },
    {
      "state": "South Carolina",
      "stateCode": "SC",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "South Carolina Department of Revenue",
      "agencyUrl": "https://dor.sc.gov/",
      "effectiveDate": "November 1, 2018",
      "stateSalesTaxRate": 6
    },
    {
      "state": "South Dakota",
      "stateCode": "SD",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "200-transaction threshold repealed effective July 2023 (the original Wayfair state).",
      "taxAgency": "South Dakota Department of Revenue",
      "agencyUrl": "https://dor.sd.gov/",
      "effectiveDate": "November 1, 2018",
      "stateSalesTaxRate": 4.2
    },
    {
      "state": "Tennessee",
      "stateCode": "TN",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Previous 12-month period",
      "notes": "",
      "taxAgency": "Tennessee Department of Revenue",
      "agencyUrl": "https://www.tn.gov/revenue/",
      "effectiveDate": "October 1, 2019",
      "stateSalesTaxRate": 7
    },
    {
      "state": "Texas",
      "stateCode": "TX",
      "revenueThreshold": 500000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Preceding 12 calendar months",
      "notes": "Single local use tax rate option available for remote sellers.",
      "taxAgency": "Texas Comptroller of Public Accounts",
      "agencyUrl": "https://comptroller.texas.gov/",
      "effectiveDate": "October 1, 2019",
      "stateSalesTaxRate": 6.25
    },
    {
      "state": "Utah",
      "stateCode": "UT",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "200-transaction threshold repealed effective July 1, 2025 (S.B. 47) — only the $100,000 revenue threshold applies.",
      "taxAgency": "Utah State Tax Commission",
      "agencyUrl": "https://tax.utah.gov/",
      "effectiveDate": "January 1, 2019",
      "stateSalesTaxRate": 6.1
    },
    {
      "state": "Vermont",
      "stateCode": "VT",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Prior 12-month period",
      "notes": "",
      "taxAgency": "Vermont Department of Taxes",
      "agencyUrl": "https://tax.vermont.gov/",
      "effectiveDate": "July 1, 2018",
      "stateSalesTaxRate": 6
    },
    {
      "state": "Virginia",
      "stateCode": "VA",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "Virginia Department of Taxation",
      "agencyUrl": "https://www.tax.virginia.gov/",
      "effectiveDate": "July 1, 2019",
      "stateSalesTaxRate": 5.3
    },
    {
      "state": "Washington",
      "stateCode": "WA",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "Also relevant for B&O tax economic nexus (separate analysis).",
      "taxAgency": "Washington Department of Revenue",
      "agencyUrl": "https://dor.wa.gov/",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 6.5
    },
    {
      "state": "West Virginia",
      "stateCode": "WV",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "",
      "taxAgency": "West Virginia Tax Division",
      "agencyUrl": "https://tax.wv.gov/",
      "effectiveDate": "January 1, 2019",
      "stateSalesTaxRate": 6
    },
    {
      "state": "Wisconsin",
      "stateCode": "WI",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "200-transaction threshold repealed effective 2021.",
      "taxAgency": "Wisconsin Department of Revenue",
      "agencyUrl": "https://www.revenue.wi.gov/",
      "effectiveDate": "October 1, 2018",
      "stateSalesTaxRate": 5
    },
    {
      "state": "Wyoming",
      "stateCode": "WY",
      "revenueThreshold": 100000,
      "transactionThreshold": null,
      "combineRule": "revenueOnly",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "200-transaction threshold repealed effective July 2024.",
      "taxAgency": "Wyoming Department of Revenue",
      "agencyUrl": "https://revenue.wyo.gov/",
      "effectiveDate": "February 1, 2019",
      "stateSalesTaxRate": 4
    },
    {
      "state": "District of Columbia",
      "stateCode": "DC",
      "revenueThreshold": 100000,
      "transactionThreshold": 200,
      "combineRule": "OR",
      "measurementPeriod": "Current or previous calendar year",
      "notes": "General sales-tax rate rose to 6.5% on October 1, 2025 and is scheduled to rise to 7% on October 1, 2026.",
      "taxAgency": "District of Columbia Office of Tax and Revenue",
      "agencyUrl": "https://otr.cfo.dc.gov/",
      "effectiveDate": "January 1, 2019",
      "stateSalesTaxRate": 6.5
    }
  ]
}