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.
| State | Remote Seller Threshold | Effective Date | Streamlined Sales Tax State? | Link to State Website |
|---|
| Alabama |
$250,000 in prior year. |
10/1/2018 |
|
Alabama Website |
| Arizona |
$200,000 (2019), $150,000 (2020), $100,000 (2021). |
10/1/2019 |
|
Arizona Website |
| 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.
$100,000 or 200 transactions.
|
1/1/2019
1/1/2020
|
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.
$100,000
|
1/1/2019
7/1/2019
|
Yes |
Iowa Website |
| Kansas |
No Minimum Thresholds |
10/1/2019 |
Yes |
Kansas Website |
| Kentucky |
$100,000 or 200 transactions. |
10/1/2018 |
Yes |
Kentucky Website |
| Louisiana |
$100,000 or 200 transactions. |
No later than 7/1/2020 |
|
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.
$100,000
|
10/1/2017 (Regulation in effect prior to Wayfair decision)
10/1/2019
|
|
Massachusetts Website |
| Michigan |
$100,000 or 200 transactions. |
10/1/2018 |
Yes |
Michigan Website |
| Minnesota |
$100,000 or 200 transactions. |
10/1/2019 |
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 |
$500,000 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 |
$100,000 or 200 transactions. |
8/1/2019 |
Yes |
Ohio Website |
| Oklahoma |
$100,000 in previous year. |
11/1/2019 |
Yes |
Oklahoma Website |
| Pennsylvania |
$10,000 taxable prior year, election to
notice/report or collect.
$100,000 gross prior year, must register,
collect and remit.
|
3/1/2018
7/1/2019
|
|
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 |
7/1/2019 |
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 |
|
