Remote Seller State Information

Following the U.S. Supreme Court's South Dakota v. Wayfair decision, many states have issued guidance on their thresholds and timeline for requiring remote sellers to collect and remit sales tax.

The information and links in this chart are provided for informational purposes only.  Contact states directly for current information regarding their remote seller requirements.

StateRemote Seller ThresholdEffective DateStreamlined Sales Tax State?Link to State Website
Alabama $250,000 in prior year. 10/1/2018   Alabama Website
Arizona        
Arkansas $100,000 or 200 transactions. 7/1/2019 Yes Arkansas Website
California $500,000 4/1/2019   California Website
Colorado $100,000 6/1/2019   Colorado Website
Connecticut $250,000 and 200 transactions. 12/1/2018   Connecticut Website
District of Columbia $100,000 or 200 transactions. 1/1/2019    DC Website
Florida        
Georgia $250,000 or 200 transactions. 1/1/2019 Yes Georgia Website
Hawaii $100,000 or 200 transactions. 7/1/2018   Hawaii Website
Idaho $100,000 6/1/2019   Idaho Website 
Illinois $100,000 or 200 transactions. 10/1/2018   Illinois Website
Indiana $100,000 or 200 transactions. 10/1/2018 Yes Indiana Website
Iowa $100,000 or 200 transactions. 1/1/2019 Yes Iowa Website
Kansas     Yes  
Kentucky $100,000 or 200 transactions. 10/1/2018 Yes Kentucky Website
Louisiana $100,000 or 200 transactions. A date to be determined in 2019.   Louisiana Website
Maine $100,000 or 200 transactions. 7/1/2018   Maine Website
Maryland $100,000 or 200 transactions. 10/1/2018   Maryland Website
Massachusetts $500,000 and 100 transactions. 10/1/2017 (Regulation in effect prior to Wayfair decision)   Massachusetts Website
Michigan $100,000 or 200 transactions. 10/1/2018 Yes Michigan Website
Minnesota $100,000 in 10 or more transactions or 100 transactions. 10/1/2018 Yes Minnesota Website
Mississippi $250,000 in prior 12 months. 9/1/2018   Mississippi Website
Missouri        
Nebraska $100,000 or 200 transactions. 1/1/2019 Yes Nebraska Website
Nevada $100,000 or 200 transactions. 10/1/2018 Yes Nevada Website
New Jersey $100,000 or 200 transactions. 11/1/2018 Yes New Jersey Website
New Mexico $100,000 7/1/2019   New Mexico Website
New York $300,000 and 100 transactions. 1989 statute became effective when the Wayfair decision was issued.    New York Website
North Carolina $100,000 or 200 transactions. 11/1/2018 Yes North Carolina Website
North Dakota $100,000

10/1/2018

Yes North Dakota Website
Ohio $500,000 and use of in-state software 1/1/2018 (Statute in effect prior to Wayfair decision) Yes Ohio Website
Oklahoma $10,000 in previous year. 7/1/2018 Yes Oklahoma Website
Pennsylvania $10,000 in previous year. 3/1/2018   Pennsylvania Website
Rhode Island $100,000 or 200 transactions. 8/1/2017-6/30/19 (for option to collect/remit or notice/report); 7/1/19 (collect/remit only) Yes Rhode Island Website
South Carolina $100,000 11/1/2018   South Carolina Website
South Dakota $100,000 or 200 transactions. 11/1/2018 Yes South Dakota Website
Tennessee $500,000 Pending Yes (Associate Member) Tennessee Website
Texas $500,000  1/1/2019 enforcement begins 10/1/2019    Texas Website
Utah $100,000 or 200 transactions. 1/1/2019 Yes Utah Website
Vermont $100,000 or 200 transactions. 7/1/2018 Yes Vermont Website
Virginia $100,000 or 200 transactions. 7/1/2019   Virginia Website
Washington $100,000 10/1/2018 Yes Washington Website
West Virginia $100,000 or 200 transactions. 1/1/2019 Yes West Virginia Website
Wisconsin $100,000 or 200 transactions. 10/1/2018 Yes Wisconsin Website
Wyoming $100,000 or 200 transactions. 2/1/2019 Yes Wyoming Website