A Comprehensive List of E-Commerce Sales Tax Laws By State

A Comprehensive List of E-Commerce Sales Tax Laws By State

By Ian McCue, senior associate content manager at NetSuite

E-commerce sales tax is quite complex--look no further than our recent articles on how businesses can comply with this legislation for proof. Our goal is to make the aftermath of the Supreme Court’s landmark ruling last summer a little bit less complicated for you.

So we created this handy table that breaks down e-commerce sales tax laws in all 40 states (plus Washington, D.C.) that currently have them. This shows you how much sales revenue and/or the number of transactions your company must generate in a given state to be responsible for collecting and filing sales tax there. Many states adopted the South Dakota standard of $100,000 or 200 transactions, but as you’ll see below, there is quite a bit of variation (some thresholds are as low as $10,000 with no transaction minimum).

The table also notes whether states have a marketplace nexus law that requires marketplace facilitators like Amazon, eBay and Etsy to collect sales tax on behalf of third-party vendors.

Note: We will update this list as states adopt e-commerce sales tax laws or modify existing laws (last updated April 18, 2019).

State

Sales thresholds

Effective date

Marketplace nexus law

Alabama

$250,000

10/1/18

Y

Arkansas$100,000 OR 200 transactions7/1/19Y

California

$100,000 OR 200 transactions

4/1/19

N

Colorado

$100,000 OR 200 transactions

12/1/18 (grace period until 6/1/19)

N

Connecticut

$250,000 AND 200 transactions

12/1/18

Y

District of Columbia

$100,000 OR 200 transactions

1/1/19

Y

Georgia

$250,000 OR 200 transactions

1/1/19

N

Hawaii

$100,000 OR 200 transactions

7/1/18

N

Idaho$100,0006/1/19Y

Illinois

$100,000 OR 200 transactions

10/1/18

N

Indiana

$100,000 OR 200 transactions

10/1/18

N

Iowa

$100,000 OR 200 transactions

1/1/19

Y

Kentucky

$100,000 OR 200 transactions

10/1/18

N

Louisiana

$100,000 OR 200 transactions

TBD date in 2019

N

Maine

$100,000 OR 200 transactions

7/1/18

N

Maryland

$100,000 OR 200 transactions

10/1/18

N

Massachusetts*

$500,000 AND 100 transactions

10/1/17

N

Michigan

$100,000 OR 200 transactions

10/1/18

N

Minnesota

10+ transactions worth $100,000 OR 100 transactions

10/1/18

Y

Mississippi

$250,000

9/1/18

N

Nebraska

$100,000 OR 200 transactions

1/1/19

N

Nevada

$100,000 OR 200 transactions

10/1/18

N

New Jersey

$100,000 OR 200 transactions

11/1/18

Y

New Mexico$100,0007/1/19Y

New York

$300,000 AND 100 transactions

1/15/19

N

North Carolina

$100,000 OR 200 transactions

11/1/18

N

North Dakota

$100,000 

10/1/18

N

Ohio*

$500,000

1/1/18

N

Oklahoma*

$10,000

7/1/18

Y

Pennsylvania

$100,000

7/1/19

Y

Rhode Island

$100,000 OR 200 transactions

8/17/17

Y

South Carolina

$100,000

11/1/18

Y

South Dakota

$100,000 OR 200 transactions

11/1/18

Y

Texas

$500,000

10/1/19

N

Utah

$100,000 OR 200 transactions

1/1/19

N

Vermont

$100,000 OR 200 transactions

7/1/18

N

Virginia$100,000 OR 200 transactions7/1/19Y

Washington

$100,000 

10/1/18

Y

West Virginia

$100,000 OR 200 transactions

1/1/19

N

Wisconsin

$100,000 OR 200 transactions

10/1/18

N

Wyoming

$100,000 OR 200 transactions

2/1/19

Y


*These states do not have economic nexus laws but similar legislation that essentially serves the same purpose because they passed laws before the South Dakota v. Wayfair decision.


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📚 More on e-commerce tax laws:

A Rundown of New Online Sales Taxes, and How Your Company Can Comply

E-Commerce Companies That Use Fulfillment Services Could Be Hit With Back Taxes

What The Supreme Court’s E-Commerce Tax Ruling Means For You