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Sales tax information by state

The following state guide to sales tax has been provided to offer some explanation of how sales tax works in each state. This guide is not meant to offer you tax advice and should not solely be used to determine your liabilities in each state. Your best source of information for sales tax responsibilities is the taxing authority for each state. If you have any questions about what sales tax liabilities you hold, then you should contact a tax professional.

While this information is reviewed regularly, tax information can change frequently for each state, so some information may be out of date.


Sales tax information by state

Alabama Alaska Arizona Arkansas California Colorado
Connecticut Delaware District of Columbia Florida Georgia Hawaii
Idaho Illinois Indiana Iowa Kansas Kentucky
Louisiana Maine Maryland Massachusetts Michigan Minnesota
Mississippi Missouri Montana Nebraska Nevada New Hampshire
New Jersey New Mexico New York North Carolina North Dakota Ohio
Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina
South Dakota Tennessee Texas Utah Vermont Virginia
Washington West Virginia Wisconsin Wyoming

Alabama back to top

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

Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesNoYes

Determining nexus

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.



Alaska back to top

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.


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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 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.



Arizona back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesNoNo

Determining nexus

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.



Arkansas back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



California back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
Hybrid*YesYesNo

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


Determining nexus

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.



Colorado back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesYes

Determining nexus

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.



Connecticut back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoYesYes

Determining nexus

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.



Delaware back to top

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


District of Columbia back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoYesNo

Determining nexus

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.



Florida back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



Georgia back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



Hawaii back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesNoYes

Determining nexus

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.



Idaho back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesNoNo

Determining nexus

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.



Illinois back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesYesNo

Determining nexus

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.



Indiana back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoYesNo

Determining nexus

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.



Iowa back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesNoNo

Determining nexus

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.



Kansas back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



Kentucky back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoYesNo

Determining nexus

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.



Louisiana back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesNoYes

Determining nexus

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.



Maine back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoNoNo

Determining nexus

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.



Maryland back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoYesNo

Determining nexus

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.



Massachusetts back to top

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

Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoNoNo

Determining nexus

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.



Michigan back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoYesNo

Determining nexus

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.



Minnesota back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



Mississippi back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesYesNo

Determining nexus

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.



Missouri back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesNoNo

Determining nexus

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.
*Missouri's marketplace facilitator law will take effect on January 1, 2023. Until then individual sellers are still responsible for collecting and remitting sales tax for sales made on marketplaces (such as Amazon or eBay).



Montana back to top

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


Nebraska back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



Nevada back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



New Hampshire back to top

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


New Jersey back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoYesNo

Determining nexus

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.



New Mexico back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



New York back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



North Carolina back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



North Dakota back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



Ohio back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesYesNo

Determining nexus

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.



Oklahoma back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesNoYes

Determining nexus

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.



Oregon back to top

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


Pennsylvania back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesYesYes

Determining nexus

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.



Puerto Rico back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesNoYes

Determining nexus

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.



Rhode Island back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationNoYesYes

Determining nexus

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.



South Carolina back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



South Dakota back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesYes

Determining nexus

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.



Tennessee back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesYesNo

Determining nexus

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.



Texas back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesYesNo

Determining nexus

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.



Utah back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesNoNo

Determining nexus

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.



Vermont back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesYes

Determining nexus

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.



Virginia back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
OriginYesNoNo

Determining nexus

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.



Washington back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



West Virginia back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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.



Wisconsin back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesYesNo

Determining nexus

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 remits sales tax for them, then they are not required to register to collect sales tax.



Wyoming back to top

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


Sourcing typeLocal taxes? Is shipping taxable?Notice & Report laws?
DestinationYesNoNo

Determining nexus

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.