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Sales Tax Nexus: All 50 States Quick Reference

Post-Wayfair thresholds, rates, sourcing rules, and key quirks — current as of mid-2026.

Last updated: July 2026·50 states covered·Post-Wayfair economic nexus rules

Informational only — not legal or tax advice. This table is informational only and is not legal or tax advice. Sales tax law changes frequently — verify current rules with each state's department of revenue before making compliance decisions.

50 of 50 states

	Tax Type			Sourcing		Groceries
ALAlabama	Sales Tax	4%max 11%+	$250,000 sales	Destination	—	Taxable (SSUT flat 8% option)
AKAlaska(no tax)	Local only	0%max Varies	$100,000 sales (ARSSTC)or 200 transactions	Destination	—	Varies by jurisdiction
AZArizona	TPT (Transaction Privilege Tax)	5.6%max ~11%	$100,000 sales	Origin (in-state) / Destination (remote)	—	Exempt (home consumption)
ARArkansas	Sales Tax	6.5%max ~11.5%	$100,000 salesor 200 transactions	Destination	Yes	0.125% (effectively exempt)
CACalifornia	Sales Tax	7.25%max ~10.75%	$500,000 sales	Destination	—	Exempt
COColorado	Sales Tax	2.9%max ~11%	$100,000 sales	Destination	—	Exempt
CTConnecticut	Sales Tax	6.35%max 7.75% (luxury)	$100,000 salesor 200 transactions	Destination	Yes	Exempt
DEDelaware(no tax)	None	0%	N/A	N/A	—	N/A
FLFlorida	Sales Tax	6%max ~8%	$100,000 sales	Destination	—	Exempt
GAGeorgia	Sales Tax	4%max ~8%	$100,000 salesor 200 transactions	Destination	Yes	Exempt (state); local taxes apply
HIHawaii	GET (General Excise Tax)	4% (4.5% Honolulu)max 4.5%	$100,000 salesor 200 transactions	Destination	—	Taxable (no exemption)
IDIdaho	Sales Tax	6%	$100,000 sales	Destination	Yes	Taxable (grocery tax credit on income return)
ILIllinois	Retailers' Occupation Tax	6.25%max ~10.25%	$100,000 salesor 200 transactions	Origin (in-state) / Destination (remote)	—	1% reduced rate
INIndiana	Sales Tax	7%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
IAIowa	Sales Tax	6%max ~7%	$100,000 sales	Destination	Yes	Exempt
KSKansas	Sales Tax	6.5%max ~11.5%	No threshold — all remote sales	Destination	Yes	Phasing to 0% (exempt by 2025)
KYKentucky	Sales Tax	6%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
LALouisiana	Sales Tax	5%max ~10%	$100,000 salesor 200 transactions	Destination	—	Exempt (state); local taxes apply
MEMaine	Sales Tax	5.5%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
MDMaryland	Sales Tax	6%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
MAMassachusetts	Sales Tax	6.25%	$100,000 sales	Destination	Yes	Exempt
MIMichigan	Sales Tax	6%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
MNMinnesota	Sales Tax	6.875%max ~9.875%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
MSMississippi	Sales Tax	7%max ~8%	$250,000 sales	Origin	—	Taxable at full 7%
MOMissouri	Sales Tax	4.225%max ~11%	$100,000 sales	Origin (in-state) / Destination (remote)	Yes	1.225% reduced rate
MTMontana(no tax)	None	0%	N/A	N/A	—	N/A
NENebraska	Sales Tax	5.5%max ~7.5%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
NVNevada	Sales Tax	6.85%max ~8.375%	$100,000 salesor 200 transactions	Destination	—	Exempt
NHNew Hampshire(no tax)	None	0%	N/A	N/A	—	N/A
NJNew Jersey	Sales Tax	6.625%max 6.625% (3.3125% in UEZs)	$100,000 salesor 200 transactions	Destination	Yes	Exempt
NMNew Mexico	GRT (Gross Receipts Tax)	5%max ~9.5%	$100,000 sales	Origin (in-state) / Destination (remote)	—	Exempt
NYNew York	Sales Tax	4%max ~8.875%	$500,000 sales AND 100 transactionsor 100 transactions (both required)	Destination	Yes	Exempt
NCNorth Carolina	Sales Tax	4.75%max ~7.5%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
NDNorth Dakota	Sales Tax	5%max ~8%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
OHOhio	Sales Tax	5.75%max ~8%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
OKOklahoma	Sales Tax	4.5%max ~11%	$100,000 sales	Destination	Yes	Taxable at full rate
OROregon(no tax)	None	0%	N/A	N/A	—	N/A
PAPennsylvania	Sales Tax	6%max 8% (Philadelphia)	$100,000 sales	Origin (in-state) / Destination (remote)	Yes	Exempt
RIRhode Island	Sales Tax	7%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
SCSouth Carolina	Sales Tax	6%max ~9%	$100,000 sales	Destination	Yes	Exempt
SDSouth Dakota	Sales Tax	4.2%max ~6.5%	$100,000 salesor 200 transactions	Destination	Yes	Taxable at full rate
TNTennessee	Sales Tax	7%max ~10%	$100,000 sales	Origin (in-state) / Destination (remote)	—	4% reduced rate
TXTexas	Sales Tax	6.25%max 8.25%	$500,000 sales	Destination	—	Exempt
UTUtah	Sales Tax	6.1%max ~8.35%	$100,000 salesor 200 transactions	Origin (in-state) / Destination (remote)	Yes	3% reduced rate
VTVermont	Sales Tax	6%max ~7%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
VAVirginia	Sales Tax	5.3%max 6.3% (NoVA/Hampton Roads)	$100,000 salesor 200 transactions	Origin (in-state) / Destination (remote)	Yes	2.5% reduced rate
WAWashington	Sales Tax	6.5%max ~10.25%	$100,000 sales	Destination	—	Exempt
WVWest Virginia	Sales Tax	6%max ~7%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
WIWisconsin	Sales Tax	5%max ~5.5%	$100,000 salesor 200 transactions	Destination	Yes	Exempt
WYWyoming	Sales Tax	4%max ~6%	$100,000 salesor 200 transactions	Destination	Yes	Exempt

SST = Streamlined Sales Tax memberTPT = Transaction Privilege Tax (AZ)GET = General Excise Tax (HI)GRT = Gross Receipts Tax (NM)

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All 50 States: Full Narrative Guide (2026)

The complete long-form companion to this table — every state's rules explained in plain language, with context on the quirks that catch sellers off guard.

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