| 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 |
|
|
|
|
| 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 |
