Remote Seller State Guidance

Remote Seller State Guidance
Remote Seller State Guidance
Many states have enacted economic nexus laws that require remote sellers to collect and remit sales tax if they exceed certain thresholds.  If you have a physical presence in a state, you are not a Remote Seller and are required to register in that
state regardless of the amount of sales.
Are you a Remote Seller?
A Remote Seller is generally a seller that does not have a physical presence in a state but who sells products or services for delivery into that state.
If you are a remote seller and your sales of products for delivery into a state meet or exceed the threshold for a state, you are required to register to collect and remit sales tax for that state.
Economic nexus laws apply to any business that makes sales into states in which they have no physical presence but meet the state’s sales and/or transactions thresholds.
Items to note when reviewing the requirements:
Many states base their threshold on sales OR transactions, while some states base their threshold on sales AND transactions.
A state may base its sales threshold on
gross sales
gross revenues
retail sales or taxable sales
Many states do not distinguish between taxable and non-taxable sales when determining if a threshold is met.
If you know that you will be making sales into a state, you may choose to register to collect and remit that state’s sales tax at any time.
IMPORTANT NOTE:
This is general guidance and is not legal advice. Nothing in this chart overrides an individual state’s laws.  For specific
state guidance,
contact that state
This chart provides you a summary of the Remote Seller thresholds and compliance dates as of January 11, 2023.
State Registration Guidelines for:
Do you qualify for
free
sales tax calculation and reporting services?
Learn more before you register
Revenue Department Website
Remote Seller Compliance Date
Remote Seller Threshold
State Guidance for Remote Sellers
Notes
Streamlined Member State Information
Alabama
10/1/2018
Sales of TPP of
more than
$250,000
in prior calendar year; No transaction threshold
Remote Seller
Press Release
(7/3/2018)
AL FAQs
Alaska
4/1/2020
Effective January 1, 2025, statewide gross remote sales
meet or exceed
$100,000
in the previous or current calendar year. (update)
Prior to January 1, 2025, statewide gross remote sales
meet or exceed
$100,000
or
200
or more
separate transactions in previous or current calendar year
Bulletin: Remote Sales - Repeal of Transaction Thresholds
Remote Seller
Marketplace Facilitator
Arizona
10/1/2019
Annual gross retail sales or income from online sales into Arizona is
more than
$200,000 in 2019
$150,000 in 2020
and
$100,000 in 2021
and thereafter.
Remote Seller
Marketplace Facilitator
Arkansas
7/1/2019
Sales
exceed
$100,000
or
200
transactions during the current or preceding year.
Remote Seller
Marketplace Facilitator
AR
California
4/1/2019
The total combined sales
exceed
$500,000
during the preceding or current calendar year
Remote Seller
Marketplace Facilitator
Colorado
12/1/2018
Taxable sales of m
ore
than
$100,000
in current and past calendar year
Remote Seller
Marketplace Facilitator
Connecticut
12/1/2018
7/1/2019
Threshold change:
$100,000
or more
in gross receipts and
200
or more
retail transactions
12/1/2018
Threshold:
$250,000
or more
in gross receipts and
200
or more
retail transactions
Remote Seller
Delaware
Delaware does not have sales or use taxes but does impose other business taxes.
Link to Information
District of Columbia
1/1/2019
Had in the previous calendar year or will have in the current calendar year, more than
$100,000
of gross receipts from retail sales or
more than
200
separate retail sales
Remote Seller
Florida
7/1/2021
Taxable sales of tangible personal property
in excess
of
$100,000
in the previous calendar year.
Remote Seller
Marketplace Facilitators
Georgia
1/1/2019
Effective
1/1/2020: Gross Revenue
exceeding
$100,000
or
200
or
more
separate retail sales in the previous or current calendar year.
1/1/2019 to 12/31/2019: Gross Revenue
exceeding
$250,000
from retail sales
or
200
or more
separate retail sale transactions in the previous or current calendar year
Remote Seller
HB 61
Out-of-State Sellers
GA
Hawaii
7/1/2018
$100,000
or more
in gross income or
200
or more
transactions
Remote Seller
Marketplace Facilitator
Idaho
6/1/2019
Sales that
exceed
$100,000
in the current or previous year.
Remote Seller
Marketplace Facilitator
Illinois
10/1/2018
Effective 1/1/2026   $100,000 or more in cumulative gross receipts from Illinois sales of tangible personal property
Effective 1/1/2019   Either cumulative gross receipts from Illinois sales of $100,000
or more
, or 200
or more
separate Illinois transactions
Remote Seller
Marketplace Facilitators, Marketplace Sellers, and Remote Retailers
Indiana
10/1/2018
Effective 1/1/24 Gross revenue from sales
exceeding
$100,000
in the previous or current calendar year.
If a merchant met the 200-transaction threshold in 2023, but not the $100,000 threshold and has not already registered with the department, such merchant will not be required to register in Indiana as a retail merchant until they meet the $100,000 threshold in the current calendar year. If a merchant registered with the department met the 200-transaction, but not the $100,000 threshold, they may close their sales tax account in 2024 if they do not have $100,000 in sales in 2024. They will still have to file all required sales tax returns for 2024.
Prior to 1/1/24: Gross revenue
exceeding
$100,000 o
200
or more
separate transactions in the previous calendar year or current calendar year
Remote Seller
Marketplace Facilitator
IN
Iowa
1/1/2019
Gross revenue from sales of
$100,000
in previous or current calendar year
Remote Seller
Remote Sellers & Marketplace Facilitators
IA
Kansas
7/1/2021
Cumulative gross receipts in excess of $100,000 in current or preceding calendar year
Remote Seller
Notice 21-17 Remote Sellers (ksrevenue.org)
Notice 21-14 Marketplace Facilitators - Products (ksrevenue.org)
KS
Kentucky
10/1/2018
Gross receipts of
$100,000
or more or
200
or more
sales based on previous or current calendar year sales
Remote Seller
KRS 139.340 (g)
Marketplace Provider
KY
Louisiana
7/1/2020
Deliver
more than
$100,000 of goods or services into the state.
Remote Seller
Maine
7/1/2018
Gross revenues from Maine sales of tangible personal property, products transferred electronically, or taxable services
exceeded
$100,000
or
at least
200
separate transactions during the current or previous calendar year
Remote Seller
Marketplace FAQ
Maryland
10/1/2018
Gross revenue
exceeds
$100,000
or
200
or more
separate transactions during the previous or current calendar year
Remote Seller
Marketplace Facilitators
Massachusetts
10/1/2019
Massachusetts sales
exceeding
$100,000
during current or previous calendar year
Remote Seller
Marketplace Facilitator
Michigan
10/1/2018
Taxable and non-taxable sales
exceeding
$100,000
or
200
or
more
separate transactions in the previous calendar year
Remote Seller
MI RAB 2018-6
MI
Minnesota
10/1/2018
October 1, 2019: Retail sales of more than
$100,000
or
200 or more
separate retail transactions in any 12 consecutive months.
10/1/2018 to 9/30/2019: Retail sales of more than
$100,000 in 10 or more transactions
or
100
or more separate retail transactions in any 12 consecutive months.
When calculating the threshold, include all retail sales made through any Marketplace, your own website, and other sources into Minnesota.
Do not include sales where the purchaser is buying for resale.
Remote Seller
Marketplace Providers
Starting October 1, 2019, Marketplaces without a place of business in Minnesota are subject to the remote seller thresholds.
MN
Mississippi
9/1/2018
Sales
exceed
$250,000
for the prior 12 months
Remote Seller
Missouri
1/1/2023
Gross receipts from taxable sales in the previous or current calendar year
exceeding
$100,000
Remote Seller
Montana
Nebraska
1/1/2019
Exceeds
$100,000
in
Nebraska retail
sales
or
200
or more
separate transactions for delivery into NE in the prior or current calendar year
Remote Seller
Marketplace Facilitator
NE
Nevada
10/1/2018
Gross revenue from retail sales
greater than
$100,000
or
200
or more
retail sales in the prior or current year
Remote Seller
Marketplace Facilitator
Press Release 9/27/2018
NV
New Hampshire
New Jersey
11/1/2018
Gross revenue
exceeds
$100,000
or
200
or more
separate transactions in prior or current calendar year
Remote Seller
Marketplace Sales
NJ
New Mexico
Have at least $100,000 of taxable gross receipts in the previous calendar year.
Remote Seller
New York
Gross receipts
exceed
$500,000
and made
more
than
100
sales during preceding four sales tax quarters
Remote Seller
Marketplace Facilitator
Marketplace Providers
North Carolina
11/1/2018
Effective July 1, 2024, gross sales
in excess
of
$100,000
in the previous or current calendar year. (updated 7-5-2024)
Prior to July 1, 2024, Gross sales
in excess of
$100,000
or
200
or more
separate transactions in previous or current calendar year
Remote Seller
Marketplace Facilitator
registration requirement: Effective July 1, 2024, exceeds $100,000 in gross sales in prior or current calendar year.
NC
North Dakota
10/1/2018
Taxable sales of
$100,000
in previous or current calendar year.
Effective 7/1/2019 the threshold of 200 or more transactions was removed.
Remote Seller
Marketplace Facilitators
ND
Ohio
8/1/2019
Gross receipts
greater
than
$100,000
or
200
or more
transactions in the current or preceding calendar year.
R.C. 5741.01 utilizes gross receipts; however R.C. 5739.01(I) and R.C. 5739.01(B) defines “receipts” and “sales” to effectually be retail sales. Therefore, only those sales which are considered retail sales are included in the economic nexus threshold calculation.  For example, only those enumerated services in R.C. 5739.01(B)(3) are utilized when determining the economic nexus threshold.  Additionally, “retail sales” do not include “sales for resale”.
Remote Seller
Marketplace Facilitator
OH
Oklahoma
7/1/2018
Effective January 1, 2023
$100,000
or more
in taxable sales of products during the previous or current calendar year.
From November 1, 2019 through December 31, 2022:   $100,000 or more in taxable sales of tangible personal property during the previous or current calendar year.
Prior to November 1, 2019: $10,000 or more in sales subject to sales or use tax during previous 12 months
Remote Seller
Marketplace Facilitators
Guidance
OK
Oregon
Remote Seller
Pennsylvania
7/1/2019
More than
$100,000
in gross sales in the previous twelve months.
Remote Seller
Puerto Rico
Rhode Island
7/1/2019
Gross revenues of
$100,000
or more
or
200
or more
separate transactions in the previous calendar year
Remote Seller
Marketplace Facilitator
RI
South Carolina
11/1/2018
Gross Revenue from sales
exceeds
$100,000
in South Carolina in the previous or current calendar year
Remote Seller
Marketplace Facilitator
South Dakota
11/1/2018
Effective 7/1/2023 Gross revenue from sales
exceeding
$100,000
in the previous or current calendar year
Effective 11/1/2018 Gross revenue from sales
exceeding
$100,000
or
200
or more
separate transactions in previous or current calendar year
Remote Seller
Marketplace Facilitator
SD
Tennessee
10/1/2019
Retail sales
exceeding
$500,000
during the previous 12-months.  Effective 10/1/2020 the retail sales threshold is reduced to
$100,000
during the previous 12 months.
Remote Seller
Notices
19-04
19-05
20-14
, and
20-15
TN
Texas
10/1/2019
Total Texas revenue of $500,000 or more in the preceding twelve calendar months
Remote Seller
Marketplace Facilitator
Utah
1/1/2019
Effective 7/1/2025 Gross revenue of more than $100,000 in the previous or current calendar year
Effective 1/1/2019 Gross revenue of
more than
$100,000
or
more than
200
separate transactions during previous or current calendar year
Remote Seller
Marketplace Facilitator
UT
Vermont
7/1/2018
Sales of
at least
$100,000
or
200
individual transactions during any preceding 12 month period
Remote Seller
Marketplace Facilitators
VT
Virginia
7/1/2019
In the previous or current calendar year, either receives greater than $100,000 in gross revenue from retail sales, or engages in 200 or more separate retail sales transactions, or any software provider acting on behalf of such dealer.
Remote Seller
Marketplace Facilitators
Washington
10/1/2018
Effective January 1, 2020: Gross income of the business exceeding $100,000 in preceding or current year.
October 1, 2018 through December 31, 2019: Gross retail sales
exceeding
$100,000
in preceding or current year
From October 1, 2018 through March 14, 2019, sellers that have 200 or more transactions but do not exceed the $100,000 retail sales were required to collect and report sales tax to Washington.
Remote sellers with annual retail sales of $10,000 or more were required to make an election to collect sales tax or do use tax notice and reporting between January 1, 2018 and June 30, 2019 if the remote seller was not directly required to collect sales or use tax. As of July 1, 2019 the requirement to make an election was eliminated.
Remote Seller
Marketplace Facilitator
Remote Seller Help: (360) 704-5900
SSB 5581
effective 3/14/2019
WA
West Virginia
1/1/2019
Sales
equal to or exceeding
$100,000 or
makes West Virginia sales in
200
or more separate transactions for an immediately preceding calendar year or a current calendar year.
Remote Seller
Marketplace Facilitator
WV
Wisconsin
10/1/2018
Gross sales
exceed
$100,000
in the previous or current calendar year.
Effective 2/20/2021, the threshold of 200 or more transactions was removed.
Remote Seller
Marketplace Providers
WI
Wyoming
2/1/2019
Effective 7/1/2024, gross revenue from sales of TPP, admissions or services of
more than
$100,000
in prior or current year. (updated 7/15/2024)
Prior to 7/1/2024, gross revenue from sales of TPP, admissions or services of
more than
$100,000
or
200
or more
separate transactions in prior or current year
Remote Seller
Marketplace Facilitators
WY
For Businesses
Remote Sellers
Remote Seller State Guidance