Sales tax information by state

The Alabama Department of Revenue is your best resource for sales tax information in Alabama.

Nexus is triggered in Alabama if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity of over $250,000 worth of sales in the previous calendar year. Sales made on marketplaces (such as eBay or Amazon), exempt wholesale sales, and exempt services are not counted towards the economic threshold for individual sellers in Alabama. Other exempt sales do count towards the threshold.

The Alaska Office of the State Assessor is your best resource for sales tax information in Alaska.

The state of Alaska does not levy a state sales tax, but does allow local governments to.

The state of Alaska does not levy sales tax, but it does allow local governments to. How many tax-collecting local jurisdictions you will need to register in will depend on the circumstances of your business.

Nexus is triggered with tax-collecting jurisdictions if you have:

• Physical presence
• For jurisdictions that have passed the Alaska Remote Seller Sales Tax Code, you will have economic nexus if you have economic activity of over $100,000 worth of sales in the current or previous calendar year or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Alaska.

The Arizona Department of Revenue is your best resource for sales tax information in Arizona.

Nexus is triggered in Arizona if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon), exempt sales, and exempt services are not counted towards the economic threshold for individual sellers in Arizona.

The Arkansas Department of Finance and Administration is your best resource for sales tax information in Arkansas.

Nexus is triggered in Arkansas if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon), exempt sales, and exempt services are not counted towards the economic threshold for individual sellers in Arkansas.

The California Department of Tax and Fee Administration is your best resource for sales tax information in California.

*California uses origin sourcing rules in state, county, and city jurisdictions, but uses destination sourcing rules for district jurisdictions.

Nexus is triggered in California if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $500,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in California.

The Colorado Department of Revenue is your best resource for sales tax information in Colorado.

Nexus is triggered in Colorado if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Colorado.

The Connecticut Department of Revenue is your best resource for sales tax information in Connecticut.

Nexus is triggered in Connecticut if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity of over $100,000 worth of sales and 200 or more separate transactions in the state within the 12-month period ending on September 30th. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Connecticut.

Sales tax is not charged at state or local levels in the state of Delaware.

The DC Office of Tax and Revenue is your best resource for sales tax information in the District of Columbia.

Nexus is triggered in D.C. if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous or current calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in D.C.

The Florida Department of Revenue is your best resource for sales tax information in Florida.

Nexus is triggered in Florida if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon), exempt sales, and exempt services are not counted towards the economic threshold for individual sellers in Florida.

The Georgia Department of Revenue is your best resource for sales tax information in Georgia.

Nexus is triggered in Georgia if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Georgia.

The State of Hawaii Department of Taxation is your best resource for sales tax information in Hawaii.

Nexus is triggered in Hawaii if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Hawaii.

The Idaho State Tax Commission is your best resource for sales tax information in Idaho.

Nexus is triggered in Idaho if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Idaho.

The Illinois Department of Revenue is your best resource for sales tax information in Illinois.

Nexus is triggered in Illinois if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the preceding 12-month period of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Illinois.

The Indiana Department of Revenue is your best resource for sales tax information in Indiana.

Nexus is triggered in Indiana if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Indiana.

The Iowa Department of Revenue is your best resource for sales tax information in Iowa.

Nexus is triggered in Iowa if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Iowa.

The Kansas Department of Revenue is your best resource for sales tax information in Kansas.

Nexus is triggered in Kansas if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Kansas.

The Kentucky Department of Revenue is your best resource for sales tax information in Kentucky.

Nexus is triggered in Kentucky if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Kentucky.

The Louisiana Department of Revenue is your best resource for sales tax information in Louisiana.

Nexus is triggered in Louisiana if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Louisiana.

The Maine Revenue Services is your best resource for sales tax information in Maine.

Nexus is triggered in Maine if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Maine.

The Comptroller of Maryland is your best resource for sales tax information in Maryland.

Nexus is triggered in Maryland if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Maryland.

The Massachusetts Department of Revenue is your best resource for sales tax information in Massachusetts.

Nexus is triggered in Massachusetts if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Massachusetts.

The Michigan Department of Treasury is your best resource for sales tax information in Michigan.

Nexus is triggered in Michigan if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Michigan.

The Minnesota Department of Revenue is your best resource for sales tax information in Minnesota.

Nexus is triggered in Minnesota if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the prior 12-month period of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Minnesota.

The Mississippi Department of Revenue is your best resource for sales tax information in Mississippi.

Nexus is triggered in Mississippi if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the prior 12-month period of over $250,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Mississippi

The Missouri Department of Revenue is your best resource for sales tax information in Missouri.

Nexus is triggered in Missouri if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales.
• The marketplace facilitator law in Missouri, which requires marketplaces to collect and remit sales tax on behalf of sellers, is now in effect as of 1 January 2023

Sales tax is not charged at state or local levels in the state of Montana.

The Nebraska Department of Revenue is your best resource for sales tax information in Nebraska.

Nexus is triggered in Nebraska if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Nebraska.

The State of Nevada Department of Taxation is your best resource for sales tax information in Nevada.

Nexus is triggered in Nevada if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Nevada.

Sales tax is not charged at state or local levels in the state of New Hampshire.

The New Jersey Treasury Division of Taxation is your best resource for sales tax information in New Jersey.

Nexus is triggered in New Jersey if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in New Jersey.

The New Mexico Taxation and Revenue Department is your best resource for sales tax information in New Mexico.

Nexus is triggered in New Mexico if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in New Mexico.

The New York Department of Taxation and Finance is your best resource for sales tax information in New York.

Nexus is triggered in New York if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the immediately preceding four sales tax quarters of over $500,000 worth of sales and 100 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in New York.

The North Carolina Department of Revenue is your best resource for sales tax information in North Carolina.

Nexus is triggered in North Carolina if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in North Carolina.

The North Dakota Office of State Tax Commissioner is your best resource for sales tax information in North Dakota.

Nexus is triggered in North Dakota if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in North Dakota.

The Ohio Department of Taxation is your best resource for sales tax information in Ohio.

Nexus is triggered in Ohio if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Ohio.

The Oklahoma Tax Commission is your best resource for sales tax information in Oklahoma.

Nexus is triggered in Oklahoma if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Oklahoma.

Sales tax is not charged at state or local levels in the state of Oregon.

The Pennsylvania Department of Revenue is your best resource for sales tax information in Pennsylvania.

Nexus is triggered in Pennsylvania if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Pennsylvania.

The Finance Department of Puerto Rico is your best resource for sales tax information in Puerto Rico.

Nexus is triggered in Puerto Rico if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the seller's accounting year of over $100,000 worth of sales or 200 or more separate transactions in the territory.

The State of Rhode Island Division of Taxation is your best resource for sales tax information in Rhode Island.

Nexus is triggered in Rhode Island if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Rhode Island.

The South Carolina Department of Revenue is your best resource for sales tax information in South Carolina.

Nexus is triggered in South Carolina if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in South Carolina.

The South Dakota Department of Revenue is your best resource for sales tax information in South Dakota.

Nexus is triggered in South Dakota if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in South Dakota.

The Tennessee Department of Revenue is your best resource for sales tax information in Tennessee.

Nexus is triggered in Tennessee if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous 12-month period of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Tennessee.

The Texas Comptroller is your best resource for sales tax information in Texas.

Nexus is triggered in Texas if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the previous 12-month period of over $500,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Texas.

The Utah State Tax Commission is your best resource for sales tax information in Utah.

Nexus is triggered in Utah if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Utah.

The Vermont Department of Taxes is your best resource for sales tax information in Vermont.

Nexus is triggered in Vermont if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the prior four calendar quarters of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Vermont.

The Virginia Department of Taxation is your best resource for sales tax information in Virginia.

Nexus is triggered in Virginia if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Virginia.

The Washington State Department of Revenue is your best resource for sales tax information in Washington.

Nexus is triggered in Washington if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Washington.

The West Virginia State Tax Department is your best resource for sales tax information in West Virginia.

Nexus is triggered in West Virginia if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in West Virginia.

The Wisconsin Department of Revenue is your best resource for sales tax information in Wisconsin.

Nexus is triggered in Wisconsin if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales. Sales made on marketplaces (such as eBay or Amazon) do count towards the economic threshold for individual sellers in Wisconsin. However, if a seller only sells on marketplaces that remit sales tax for them, then they are not required to register to collect sales tax.

The Wyoming Department of Revenue is your best resource for sales tax information in Wyoming.

Nexus is triggered in Wyoming if you have:

• Physical presence (including having inventory in the state, even in FBA warehouses)
• Economic activity in the current or previous calendar year of over $100,000 worth of sales or 200 or more separate transactions in the state. Sales made on marketplaces (such as eBay or Amazon) are not counted towards the economic threshold for individual sellers in Wyoming.