state,threshold_usd,transaction_rule,notes
Alabama,250000,None,Marketplace facilitator collects on behalf of sellers
Alaska,100000,200 transactions,No state sales tax; local jurisdictions only
Arizona,100000,None,Threshold lowered to 100k effective 2021
Arkansas,100000,200 transactions,
California,500000,None,Large-state threshold
Colorado,100000,None,Home-rule city taxes apply separately
Connecticut,100000,200 transactions,
Delaware,0,None,No state sales tax
Florida,100000,None,Effective July 2021
Georgia,100000,200 transactions,
Hawaii,100000,200 transactions,General Excise Tax (GET) not sales tax
Idaho,100000,None,
Illinois,100000,200 transactions,
Indiana,100000,200 transactions,
Iowa,100000,None,
Kansas,100000,None,
Kentucky,100000,200 transactions,
Louisiana,100000,None,
Maine,100000,None,Transaction threshold removed in 2022
Maryland,100000,200 transactions,
Massachusetts,100000,None,
Michigan,100000,200 transactions,
Minnesota,100000,200 transactions,
Mississippi,250000,None,
Missouri,100000,None,Effective January 2023
Montana,0,None,No state sales tax
Nebraska,100000,200 transactions,
Nevada,100000,200 transactions,
New Hampshire,0,None,No state sales tax
New Jersey,100000,200 transactions,
New Mexico,100000,None,Gross Receipts Tax (GRT)
New York,500000,100 transactions,Large-state threshold; both must be met
North Carolina,100000,200 transactions,
North Dakota,100000,None,
Ohio,100000,200 transactions,
Oklahoma,100000,None,
Oregon,0,None,No state sales tax
Pennsylvania,100000,None,
Rhode Island,100000,200 transactions,
South Carolina,100000,None,
South Dakota,100000,None,Wayfair case originated here
Tennessee,100000,None,
Texas,500000,None,Large-state threshold
Utah,100000,200 transactions,
Vermont,100000,200 transactions,
Virginia,100000,200 transactions,
Washington,100000,None,
West Virginia,100000,200 transactions,
Wisconsin,100000,None,
Wyoming,100000,200 transactions,
District of Columbia,100000,200 transactions,