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 content manager


E-commerce sales tax is quite complex -- look no further than our article 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 year a little bit less complicated for you as states continue to pass e-commerce sales tax laws or alter existing ones every week. 

So we created this handy graphic and table that break down e-commerce sales tax laws in the growing number of states -- now up to 42 (plus Washington, D.C.) -- that have them. Right now, only three states with standard sales tax laws are not also collecting revenue from online sales: Florida, Missouri and Kansas.

These resources show 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. A lot of 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. It’s also worth noting that a number of states have already changed their thresholds since implementing economic nexus laws, eliminating the transaction threshold or increasing the revenue one. This will likely continue.

The below map shows which states have online sales tax laws and whether they adhere to South Dakota's threshold or a separate one of their own.


The below table 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. While only a handful of states had marketplace nexus laws at the end of 2018, many have added them in the last few months because they can generate so much revenue.

Note: We will update this list as states adopt e-commerce sales tax laws or modify existing ones. (last updated June 10, 2019)

State

Sales thresholds

Effective date

Marketplace nexus law

Alabama

$250,000

10/1/18

Y

Arizona$200,00010/1/19Y
Arkansas$100,000 OR 200 transactions7/1/19Y
California$500,0004/1/19Y

Colorado

$100,000

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

N

Connecticut

$100,000 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

Y

Idaho$100,0006/1/19Y

Illinois

$100,000 OR 200 transactions

10/1/18

N

Indiana

$100,000 OR 200 transactions

10/1/18

Y

Iowa

$100,000 OR 200 transactions

1/1/19

Y

Kentucky

$100,000 OR 200 transactions

10/1/18

Y

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

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

Y

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

$500,000 AND 100 transactions

1/15/19

Y

North Carolina

$100,000 OR 200 transactions

11/1/18

N

North Dakota

$100,000 

10/1/18

Y

Ohio*

$500,000

1/1/18

N

Oklahoma

$100,000

11/1/19

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

Tennessee$500,0007/1/19N

Texas

$500,000

10/1/19

N

Utah

$100,000 OR 200 transactions

1/1/19

Y

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

Y

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.