US Sales Tax by State 2026 — All 50 States, DC & Puerto Rico
This index covers the four core sales tax 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.
How to Use This Index
Section titled “How to Use This Index”Four criteria are tracked for each jurisdiction:
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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.
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Transaction Threshold — some states have an alternative nexus trigger based on number of transactions. Many states have eliminated this alternative trigger; the table indicates where it still applies. Illinois and Utah eliminated their 200-transaction thresholds in 2025; Alaska eliminated its in 2026.
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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.
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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 rates shown here are state-only base rates
State Sales Tax Index
Section titled “State Sales Tax Index”Click any state name for its full registration, rates, digital goods, and filing guide.
| State | State Rate | Revenue Threshold | Transaction Threshold | Digital Goods | Filing Frequency |
|---|---|---|---|---|---|
| Alabama | 4% | $250,000 | None | Taxable | Quarterly |
| Alaska | No state tax | $100,000 (local) | None (eliminated 2026) | Varies by jurisdiction | Annual |
| Arizona | 5.6% | $100,000 | None | Not taxable | Quarterly |
| Arkansas | 6.5% | $100,000 | None | Taxable | Monthly |
| California | 7.25% | $500,000 | None | Not taxable | Monthly |
| Colorado | 2.9% | $100,000 | None | Taxable | Quarterly |
| Connecticut | 6.35% | $100,000 | 200 | Taxable | Monthly |
| Delaware | No tax | N/A | N/A | N/A | N/A |
| Florida | 6% | $100,000 | None | Partially taxable | Quarterly |
| Georgia | 4% | $100,000 | None | Not taxable | Monthly |
| Hawaii | 4% | $100,000 | None | Taxable | Monthly |
| Idaho | 6% | $100,000 | None | Taxable | Quarterly |
| Illinois | 6.25% | $100,000 | None (eliminated 2025) | Not taxable | Monthly |
| Indiana | 7% | $100,000 | None | Taxable | Monthly |
| Iowa | 6% | $100,000 | None | Taxable | Quarterly |
| Kansas | 6.5% | $100,000 | None | Taxable | Monthly |
| Kentucky | 6% | $100,000 | None | Taxable | Monthly |
| Louisiana | 4.45% | $100,000 | None | Taxable | Monthly |
| Maine | 5.5% | $100,000 | None | Taxable | Quarterly |
| Maryland | 6% | $100,000 | None | Not taxable | Monthly |
| Massachusetts | 6.25% | $100,000 | None | Partially taxable | Monthly |
| Michigan | 6% | $100,000 | None | Not taxable | Monthly |
| Minnesota | 6.875% | $100,000 | None | Taxable | Quarterly |
| Mississippi | 7% | $250,000 | None | Taxable | Monthly |
| Missouri | 4.225% | $100,000 | None | Not taxable | Monthly |
| Montana | No tax | N/A | N/A | N/A | N/A |
| Nebraska | 5.5% | $100,000 | None | Taxable | Monthly |
| Nevada | 6.85% | $100,000 | None | Not taxable | Monthly |
| New Hampshire | No tax | N/A | N/A | N/A | N/A |
| New Jersey | 6.625% | $100,000 | None | Partially taxable | Monthly |
| New Mexico | 5% | $100,000 | None | Taxable | Monthly |
| New York | 4% | $500,000 | 100 | Taxable | Monthly |
| North Carolina | 4.75% | $100,000 | None | Taxable | Monthly |
| North Dakota | 5% | $100,000 | None | Not taxable | Quarterly |
| Ohio | 5.75% | $100,000 | None | Taxable | Monthly |
| Oklahoma | 4.5% | $100,000 | None | Not taxable | Monthly |
| Oregon | No tax | N/A | N/A | N/A | N/A |
| Pennsylvania | 6% | $100,000 | None | Taxable | Monthly |
| Rhode Island | 7% | $100,000 | None | Taxable | Monthly |
| South Carolina | 6% | $100,000 | None | Partially taxable | Quarterly |
| South Dakota | 4.2% | $100,000 | None | Taxable | Quarterly |
| Tennessee | 7% | $100,000 | None | Taxable | Monthly |
| Texas | 6.25% | $500,000 | None | Taxable (20% of SaaS) | Monthly |
| Utah | 4.85% | $100,000 | None (eliminated 2025) | Taxable | Quarterly |
| Vermont | 6% | $100,000 | None | Taxable | Quarterly |
| Virginia | 4.3% | $100,000 | None | Not taxable | Monthly |
| Washington | 6.5% | $100,000 | None | Taxable | Monthly |
| West Virginia | 6% | $100,000 | None | Taxable | Quarterly |
| Wisconsin | 5% | $100,000 | None | Taxable | Monthly |
| Wyoming | 4% | $100,000 | None | Not taxable | Quarterly |
| Washington DC | 6% | $100,000 | None | Taxable | Monthly |
| Puerto Rico | 10.5% | $100,000 | None | 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 retains a 200-transaction alternative threshold — either $100,000 OR 200 transactions triggers nexus.
- 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 in 2026.
- Texas taxes SaaS at 6.25% but only on 20% of the service price, yielding an effective rate of 1.25% on the full charge.
- Puerto Rico’s 10.5% rate applies to most goods; a special 4% rate applies to certain business-to-business services.
- Rates are state-only; local surcharges are additional and vary by county and city.
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
Rates and thresholds verified: June 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.
Digital Goods — Notes by State
Section titled “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 rule, $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
Related Guides
Section titled “Related Guides”- US Sales Tax Overview
- Streamlined Sales Tax — Member States & How to Register
- Shopify Sales Tax Limitations
- Amazon FBA and the Physical Nexus Trap
- Stripe Tax for Digital Goods and SaaS
- Foreign Sellers Guide to US Sales Tax Compliance
- Form 5472 and the Foreign-Owned LLC Trap
- US Customs and the Section 321 De Minimis Threshold