Sales Tax by State 2026: Rates & Nexus Thresholds for All 50 States

State sales tax rates in 2026 range from 0% to 7.25%. California has the highest state rate (7.25%), and Louisiana has the highest combined state and local rate on average (10.13%). Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon — though Alaska lets cities and boroughs charge their own. The population-weighted national average combined rate is 7.53% (Tax Foundation, July 2026).

To find the exact rate at a specific address, use the US Sales Tax Calculator — enter a ZIP code to see every state, county, city and district rate that applies.

This index covers the state rate, average combined rate, and the four core compliance parameters for every US state, Washington DC, and Puerto Rico. Each state name links to a full guide covering registration, product taxability, filing deadlines, and state-specific compliance notes.

For the broader framework that applies across all states, see the US Sales Tax Overview. To check your nexus status instantly, use the US Economic Nexus Calculator — enter your trailing 12-month revenue and transaction count for any state.

States With No Sales Tax

Five states have no statewide sales tax. Online sellers don’t collect tax on orders delivered to four of them. Alaska is the exception, because its cities and boroughs can charge their own.

State	State sales tax	Local sales tax	What they tax instead
Alaska	None	Yes, up to 7.85%. Remote sellers register with the ARSSTC above $100,000	Local sales taxes in many cities and boroughs
Delaware	None	None	A gross receipts tax, paid by the seller
Montana	None	Only resort taxes in a few towns	Resort taxes on lodging and meals in towns like Whitefish and Big Sky
New Hampshire	None	None	An 8.5% Meals and Rooms Tax on restaurants, hotels and car rentals
Oregon	None	None	The Corporate Activity Tax on large businesses’ gross receipts

Being based in one of these states doesn’t exempt you from the others. If you ship into a state with sales tax and pass its threshold, you need a seller’s permit there like anyone else.

How to Use This Index

Four criteria are tracked for each jurisdiction:

Revenue Threshold — the annual gross sales amount that triggers economic nexus and requires you to collect and remit sales tax. For most states this is a rolling 12-month figure; some use a calendar year. Marketplace-facilitated sales (Amazon, Etsy, eBay etc.) count toward this threshold even though the marketplace collects the tax.
Transaction Threshold — 14 states, DC and Puerto Rico also count orders: 200 separate sales create nexus even if your revenue is under the dollar threshold. Connecticut and New York require both tests. Alaska and Utah dropped their transaction tests in 2025, Illinois on January 1, 2026 and Kentucky on August 1, 2026. For low-priced products, the transaction test is usually the one you hit first.
Digital Goods Taxability — whether SaaS software, digital downloads, ebooks, and streamed content are subject to sales tax in that state. This is one of the most variable and frequently updated criteria; always verify against current state guidance for your specific product type.
Typical Filing Frequency — most states adjust your filing frequency based on your sales volume in that state: monthly for high-volume sellers (commonly above $1,200–$1,500/month in state liability), quarterly for mid-volume, and annual for low-volume. The table shows the most common frequency for a medium-volume seller; your actual requirement may differ.

Additional criteria worth understanding when registering in a state:

Origin vs. destination sourcing — most states use destination sourcing for interstate sales (tax where the buyer is); some states apply origin sourcing rules to intrastate sales
Marketplace facilitator coverage — all states in the table (except no-tax states) have marketplace facilitator laws requiring Amazon, Etsy, eBay, and similar platforms to collect on your behalf
Local / county rates — many states allow local jurisdictions to add rates on top of the state rate. The table shows both the state rate and the population-weighted average combined (state + local) rate; the rate on a specific order depends on the delivery address

State Sales Tax Index

Click any state name for its full registration, rates, digital goods, and filing guide.

State	State Rate	Avg. Combined Rate	Revenue Threshold	Transaction Threshold	Digital Goods	Filing Frequency
Alabama	4%	9.46%	$250,000	None	Taxable	Quarterly
Alaska	No state tax	1.82%	$100,000 (local)	None (eliminated 2025)	Varies by jurisdiction	Annual
Arizona	5.6%	8.54%	$100,000	None	Not taxable	Quarterly
Arkansas	6.5%	9.48%	$100,000	200 (either)	Taxable	Monthly
California	7.25%	9.03%	$500,000	None	Not taxable	Monthly
Colorado	2.9%	7.89%	$100,000	None	Taxable	Quarterly
Connecticut	6.35%	6.35%	$100,000	200 (both required)	Taxable	Monthly
Delaware	No tax	0%	N/A	N/A	N/A	N/A
Florida	6%	6.98%	$100,000	None	Partially taxable	Quarterly
Georgia	4%	7.56%	$100,000	200 (either)	Not taxable	Monthly
Hawaii	4%	4.50%	$100,000	200 (either)	Taxable	Monthly
Idaho	6%	6.03%	$100,000	None	Taxable	Quarterly
Illinois	6.25%	8.98%	$100,000	None (eliminated 2026)	Not taxable	Monthly
Indiana	7%	7.00%	$100,000	None	Taxable	Monthly
Iowa	6%	6.94%	$100,000	None	Taxable	Quarterly
Kansas	6.5%	8.71%	$100,000	None	Taxable	Monthly
Kentucky	6%	6.00%	$100,000	None (eliminated Aug 2026)	Taxable	Monthly
Louisiana	5%	10.13%	$100,000	None	Taxable	Monthly
Maine	5.5%	5.50%	$100,000	None	Taxable	Quarterly
Maryland	6%	6.00%	$100,000	200 (either)	Not taxable	Monthly
Massachusetts	6.25%	6.25%	$100,000	None	Partially taxable	Monthly
Michigan	6%	6.00%	$100,000	200 (either)	Not taxable	Monthly
Minnesota	6.875%	8.14%	$100,000	200 (either)	Taxable	Quarterly
Mississippi	7%	7.06%	$250,000	None	Taxable	Monthly
Missouri	4.225%	8.44%	$100,000	None	Not taxable	Monthly
Montana	No tax	0%	N/A	N/A	N/A	N/A
Nebraska	5.5%	6.98%	$100,000	200 (either)	Taxable	Monthly
Nevada	6.85%	8.24%	$100,000	200 (either)	Not taxable	Monthly
New Hampshire	No tax	0%	N/A	N/A	N/A	N/A
New Jersey	6.625%	6.60%	$100,000	200 (either)	Partially taxable	Monthly
New Mexico	4.875%	7.68%	$100,000	None	Taxable	Monthly
New York	4%	8.54%	$500,000	100 (both required)	Taxable	Monthly
North Carolina	4.75%	7.10%	$100,000	None	Taxable	Monthly
North Dakota	5%	7.09%	$100,000	None	Not taxable	Quarterly
Ohio	5.75%	7.29%	$100,000	200 (either)	Taxable	Monthly
Oklahoma	4.5%	9.06%	$100,000	None	Not taxable	Monthly
Oregon	No tax	0%	N/A	N/A	N/A	N/A
Pennsylvania	6%	6.34%	$100,000	None	Taxable	Monthly
Rhode Island	7%	7.00%	$100,000	200 (either)	Taxable	Monthly
South Carolina	6%	7.49%	$100,000	None	Partially taxable	Quarterly
South Dakota	4.2%	6.11%	$100,000	None	Taxable	Quarterly
Tennessee	7%	9.61%	$100,000	None	Taxable	Monthly
Texas	6.25%	8.20%	$500,000	None	Taxable (20% of SaaS)	Monthly
Utah	4.85%	7.42%	$100,000	None (eliminated 2025)	Taxable	Quarterly
Vermont	6%	6.43%	$100,000	200 (either)	Taxable	Quarterly
Virginia	4.3%	5.77%	$100,000	200 (either)	Not taxable	Monthly
Washington	6.5%	9.57%	$100,000	None	Taxable	Monthly
West Virginia	6%	6.60%	$100,000	200 (either)	Taxable	Quarterly
Wisconsin	5%	5.72%	$100,000	None	Taxable	Monthly
Wyoming	4%	5.39%	$100,000	None	Not taxable	Quarterly
Washington DC	6%	6.00%	$100,000	200 (either)	Taxable	Monthly
Puerto Rico	10.5%	11.50%	$100,000	200 (either)	Taxable	Monthly

Notes:

Alabama’s $250,000 threshold reflects its Simplified Sellers Use Tax (SSUT) programme thresholds.
Mississippi’s $250,000 threshold applies to remote sellers under its economic nexus law.
New York retains a 100-transaction alternative threshold in addition to its $500,000 revenue threshold — both must be met (AND, not OR).
Connecticut requires $100,000 in sales AND 200 transactions, measured over the 12 months ending September 30. Like New York, both tests must be met.
Alaska has no statewide sales tax; the $100,000 threshold applies to local jurisdiction nexus via the Alaska Remote Seller Sales Tax Commission (ARSSTC). The ARSSTC transaction threshold was eliminated on January 1, 2025.
Texas taxes SaaS as a data processing service with a 20% exemption, so tax applies to 80% of the charge — an effective 5% at the 6.25% state rate.
Puerto Rico’s 10.5% state rate plus 1% municipal rate (11.5% combined) applies to most goods; a special 4% rate applies to certain business-to-business services.
California’s 7.25% state rate already includes a uniform 1.25% local tax. Utah (4.85%) and Virginia (4.3%) show the state portion only — uniform local taxes of 1.25% and 1% apply everywhere on top, for minimum rates of 6.1% and 5.3%. Average combined rates include all of these.
Washington DC’s general rate is scheduled to rise to 7% on October 1, 2027.

US Territories: American Samoa, Guam, the Northern Mariana Islands, and the US Virgin Islands have their own tax systems and no Wayfair-style economic nexus for remote sellers. See individual territory guides: American Samoa · Guam · Northern Mariana Islands · US Virgin Islands

State and average combined rates: Tax Foundation, as of July 1, 2026. Thresholds verified: October 2026. Always verify against the relevant state Department of Revenue before filing. State laws change frequently and thresholds in particular have seen movement in 2025–2026.

Economic Nexus Thresholds by State

Economic nexus is the point at which a state makes a remote seller register and collect its sales tax. Every state with a sales tax has a sales threshold, usually $100,000 a year of sales into the state. Sixteen jurisdictions also count transactions: in 14 states, DC and Puerto Rico, 200 separate sales create nexus even below the dollar amount. In Connecticut and New York you must pass both tests.

Marketplace sales (Amazon, Etsy, eBay) count towards the thresholds in most states, even though the marketplace collects the tax. Check your numbers against every state at once with the free US Economic Nexus Calculator.

State	Sales threshold	Transaction threshold	Which test triggers nexus	Digital goods
Alabama	$250,000	None	Sales only	Taxable
Alaska	$100,000 (local)	None (eliminated 2025)	Sales only	Varies by jurisdiction
Arizona	$100,000	None	Sales only	Not taxable
Arkansas	$100,000	200	Either one	Taxable
California	$500,000	None	Sales only	Not taxable
Colorado	$100,000	None	Sales only	Taxable
Connecticut	$100,000	200	Both required	Taxable
Delaware	None	None	No state sales tax	—
Florida	$100,000	None	Sales only	Partially taxable
Georgia	$100,000	200	Either one	Not taxable
Hawaii	$100,000	200	Either one	Taxable
Idaho	$100,000	None	Sales only	Taxable
Illinois	$100,000	None (eliminated 2026)	Sales only	Not taxable
Indiana	$100,000	None	Sales only	Taxable
Iowa	$100,000	None	Sales only	Taxable
Kansas	$100,000	None	Sales only	Taxable
Kentucky	$100,000	None (eliminated Aug 2026)	Sales only	Taxable
Louisiana	$100,000	None	Sales only	Taxable
Maine	$100,000	None	Sales only	Taxable
Maryland	$100,000	200	Either one	Not taxable
Massachusetts	$100,000	None	Sales only	Partially taxable
Michigan	$100,000	200	Either one	Not taxable
Minnesota	$100,000	200	Either one	Taxable
Mississippi	$250,000	None	Sales only	Taxable
Missouri	$100,000	None	Sales only	Not taxable
Montana	None	None	No state sales tax	—
Nebraska	$100,000	200	Either one	Taxable
Nevada	$100,000	200	Either one	Not taxable
New Hampshire	None	None	No state sales tax	—
New Jersey	$100,000	200	Either one	Partially taxable
New Mexico	$100,000	None	Sales only	Taxable
New York	$500,000	100	Both required	Taxable
North Carolina	$100,000	None	Sales only	Taxable
North Dakota	$100,000	None	Sales only	Not taxable
Ohio	$100,000	200	Either one	Taxable
Oklahoma	$100,000	None	Sales only	Not taxable
Oregon	None	None	No state sales tax	—
Pennsylvania	$100,000	None	Sales only	Taxable
Rhode Island	$100,000	200	Either one	Taxable
South Carolina	$100,000	None	Sales only	Partially taxable
South Dakota	$100,000	None	Sales only	Taxable
Tennessee	$100,000	None	Sales only	Taxable
Texas	$500,000	None	Sales only	Taxable (20% of SaaS)
Utah	$100,000	None (eliminated 2025)	Sales only	Taxable
Vermont	$100,000	200	Either one	Taxable
Virginia	$100,000	200	Either one	Not taxable
Washington	$100,000	None	Sales only	Taxable
West Virginia	$100,000	200	Either one	Taxable
Wisconsin	$100,000	None	Sales only	Taxable
Wyoming	$100,000	None	Sales only	Not taxable
Washington DC	$100,000	200	Either one	Taxable
Puerto Rico	$100,000	200	Either one	Taxable

Delaware, Montana, New Hampshire and Oregon have no sales tax, so there’s no nexus to track. Alaska’s threshold applies to local taxes only, through the ARSSTC.

Digital Goods — Notes by State

The “Taxable” / “Not taxable” / “Partially taxable” designations in the table are simplified. The reality for digital goods is more complex:

“Taxable” — The state broadly taxes digital goods including SaaS, downloaded software, digital books, and streaming. Verify specific product types as some states exclude certain categories.

“Not taxable” — The state generally does not tax digital goods in the SaaS or download category. Some have exceptions for specific product types (e.g., downloaded software may be taxable even where SaaS is not, or vice versa).

“Partially taxable” — The state has explicit rules that tax some digital goods but not others, or has different treatment for prewritten vs. custom software, downloaded vs. streamed, or B2C vs. B2B sales.

For a SaaS business selling primarily to the US, the highest-priority states to verify are:

Texas — broad market, unique 20% SaaS exemption, $500,000 threshold
New York — broad market, high threshold, SaaS taxable
Washington — taxable, active enforcement
Kentucky — expanded taxability in 2022
Pennsylvania — taxable, complex rules around custom vs. prewritten

FAQ

Which states have no sales tax?

Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. Alaska lets cities and boroughs charge local sales tax of up to 7.85%, so it’s the only one where online sellers may still have to collect. Delaware and Oregon tax businesses on gross receipts instead, and New Hampshire taxes restaurant meals, hotel rooms and car rentals at 8.5%.

Which state has the highest sales tax?

California has the highest state rate, at 7.25%. Louisiana has the highest combined state and local rate on average, at 10.13%, followed by Tennessee at 9.61% (Tax Foundation, July 2026).

What is the economic nexus threshold in most states?

$100,000 a year in sales into the state. 14 states, DC and Puerto Rico also count transactions, so 200 sales create nexus even below $100,000. California, Texas and New York use higher dollar thresholds: $500,000 in California and Texas, and $500,000 plus 100 transactions in New York.

Do I charge sales tax based on my state or my customer’s state?

Your customer’s state, for sales shipped across state lines. You charge the rate at the delivery address, but only in states where you’re registered. A few states, such as Texas and Pennsylvania, use your location’s rate for sales within the state.