Included transactions:
- Total retail sales of tangible personal property delivered into the state
- Sales made through a non-collecting marketplace
- Exempt sales
Excluded transactions:
- Sales made through a registered marketplace facilitator
- Exempt wholesale sales
- Exempt services
Effective date:
October 1, 2018
Evaluation period:
Previous calendar year
Included transactions:
- Statewide gross sales of goods, property, or products delivered into the state
- Services (taxable and exempt) rendered in the state
- Sales made through a registered marketplace facilitator
- Exempt sales
Excluded transactions:
- None
Effective date:
Varies by district
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $100,000 or 200 transactions prior to January 1, 2025
Included transactions:
- Gross proceeds of sales of tangible personal property or services
- Gross income derived from business in the state
- Services (taxable and exempt) rendered in the stateExempt sales
Excluded transactions:
- Sales made through a registered marketplace facilitator
- Rentals of personal property
Effective date:
October 1, 2019
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $200,000 in sales only as of January 1, 2019
- $150,000 in sales only as of January 1, 2020
- $100,000 in sales only as of January 1, 2021
Included transactions:
- Aggregated sales of taxable tangible personal property or services
- Taxable services
- Digital codes
- Specified digital products subject to Arkansas sales or use tax delivered into a state
Excluded transactions:
- Exempt sales
- Exempt services
- Sales made through a registered marketplace facilitator
Effective date:
July 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Total combined sales of tangible personal property delivered into the state by the retailer and all persons related to the retailer
- Nontaxable sales (e.g., sales for resale)
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Services (taxable and exempt)
Effective date:
April 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Retail sales of tangible personal property delivered into the state
- Commodities delivered into the state
- Services (taxable and exempt) rendered in the state
- Exempt sales
Excluded transactions:
- Exempt wholesale sales
- Sales made through a registered marketplace facilitator
Effective date:
December 1, 2018
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $100,000 or 200 transactions prior to April 14, 2019
Included transactions:
- Gross receipts from tangible personal property (including digital products and SaaS) sold into the state
- Exempt sales
- Taxable services
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Sales for resale
- Exempt services
Effective date:
July 1, 2019
Evaluation period:
Threshold applies to all transactions within the 12-month period ending on September 30 immediately preceding the monthly or quarterly period when liability is established
Previous threshold rules:
- $250,000 and 200 transactions prior to June 30, 2019
Included transactions:
- Gross receipts from tangible personal property sold into the state
- Exempt sales in sales threshold only
Excluded transactions:
- Sales for resale in transactions threshold only
- Exempt services
- Taxable services
- Digital products and SaaS
Included transactions:
- Taxable sales of tangible personal property delivered physically into the state
Excluded transactions:
- Exempt sales
- Services (taxable and exempt)
- Sales made through a registered marketplace facilitator
Effective date:
July 1, 2021
Evaluation period:
Previous calendar year
Included transactions:
- Gross revenue from retail sales of tangible personal property delivered electronically or physically to a location in the state for consumption, use, or storage in the state
- Exempt sales
Excluded transactions:
- Services (taxable and exempt)
- Exempt resales
- Sales made through a registered marketplace facilitator
Effective date:
January 1, 2019
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $250,000 or 200 transactions prior to January 1, 2020
Included transactions:
- Gross income or gross proceeds of tangible personal property delivered in the state
- Intangible property delivered in the state
- Services (taxable and exempt) delivered or consumed in the state
- Exempt sales
- Sales made through a registered marketplace facilitator
Excluded transactions:
- None
Effective date:
July 1, 2018
Evaluation period:
Current or previous calendar year; applies to tax years beginning January 1, 2018
Included transactions:
- Cumulative gross receipts from sales including taxable products and taxable services delivered into the state
- Exempt sales
- Exempt services
- Sales made through a registered marketplace facilitator
Excluded transactions:
- None
Effective date:
June 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Cumulative gross receipts from sales
- Exempt sales
Excluded transactions:
- Occasional sales
- Sales for resale
- Services
- Sales made through a registered marketplace facilitator
Effective date:
October 1, 2018 (for state use tax)
January 1, 2021 (for local use tax)
Evaluation period:
Quarterly review based on preceding 12-month period
Previous threshold rules:
- Sales made through a marketplace facilitator excluded as of January 1, 2020
- $100,000 in sales or 200 transactions prior to January 1, 2026
Included transactions:
- Gross revenue from sales of tangible personal property
- Electronically delivered products into the state
- Electronically delivered services into the state
- Exempt sales
- Services (taxable and exempt) Sales for resale
Excluded transactions:
- Sales made through a registered marketplace facilitator
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $100,000 in sales or 200 transactions prior to January 1, 2024
Included transactions:
- Gross revenue from sales of tangible personal property
- Specified electronically delivered products
- Electronically delivered services into the state
- Exempt sales
- Services (taxable and exempt) Sales for resaleSales made through a registered marketplace facilitator
Excluded transactions:
- None
Effective date:
January 1, 2019
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $100,000 or 200 transactions prior to July 1, 2019
Included transactions:
- Cumulative gross receipt from sales by the retailer to customers in Kansas
- Exempt sales
- Services (taxable and exempt)Digital products and SaaS
- Sales made through a registered marketplace facilitator
- For marketplace facilitators, threshold is based on taxable sales
Excluded transactions:
- None
Effective date:
July 1, 2021
Evaluation period:
Current or previous calendar year
Included transactions:
- Gross receipts from sales of tangible personal property delivered or transferred electronically into the commonwealth
- Digital property delivered or transferred electronically into the commonwealth
- Exempt sales
- Taxable services
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Exempt services
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- Taxable services excluded prior to January 1, 2023
- $100,000 in sales or 200 transactions prior to August 1, 2026
Included transactions:
- Gross revenue from sales of products delivered into the state
- Electronically transferred products
- Services (taxable and exempt) rendered in the state
- Exempt sales
- For marketplace facilitators, threshold is based on remote retail sales
Excluded transactions:
- Sales made through a registered marketplace facilitator
Effective date:
July 1, 2020
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $100,000 in sales or 200 transactions, prior to August 1, 2023
Included transactions:
- Gross sales of tangible personal property delivered into the state
- Taxable services delivered into the state
- Exempt sales
Excluded transactions:
- Exempt services
- Sales made through a registered marketplace facilitator
Effective date:
July 1, 2018
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $100,000 in sales or 200 transactions, prior to January 1, 2022
Included transactions:
- Gross revenue from sales of tangible personal property delivered into the state
- Sales of software delivered into the state
- Digital goods delivered into the state
- Exempt sales of tangible personal property
- Exempt sales of software
- Exempt sales of digital goods
- Taxable services
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Exempt services
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
Included transactions:
- Sales of tangible personal property delivered into the commonwealth
- Services (taxable and exempt) rendered in the commonwealth
- Exempt sales
Excluded transactions:
- Sales made through a registered marketplace facilitator
Effective date:
October 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Sales of tangible personal property delivered into the state
- Services (taxable and exempt) rendered in the state
- Exempt sales
- Sales made through a registered marketplace facilitator
Excluded transactions:
- None
Effective date:
September 30, 2018
Evaluation period:
Previous calendar year
Included transactions:
- Retail sales made into the state from outside the state
- Taxable services
- Exempt sales
- Sales to tax-exempt entities
- Sales made through a registered marketplace facilitato
Excluded transactions:
- Sales for resale
- Exempt services
- Taxable resales
Effective date:
October 1, 2019
Evaluation period:
Threshold applies to the prior 12-month period
Previous threshold rules:
- 10 or more sales totaling $100,000 or 100 transactions, prior to October 1, 2019
Included transactions:
- Total sales made into the state by remote sellers that purposefully or systematically exploit the market in the state
- Services (taxable and exempt)
- Exempt saless
Excluded transactions:
- Sales made through a registered marketplace facilitator
Effective date:
September 1, 2018
Evaluation period:
Threshold applies to all transactions for the prior 12 months
Included transactions:
- Gross receipts from taxable sales of tangible personal property delivered into the state
- Sales of tangible personal property made through a registered marketplace facilitator
Excluded transactions:
- Exempt sales
- Services (taxable and exempt)
- Sales for resale
- Returned sales
Effective date:
January 1, 2023
Evaluation period:
Preceding 12-month period, determined each calendar quarter
Included transactions:
- Total retail sales made to customers in the state
- Exempt sales
- Services (taxable and exempt)
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Sales for resale, sublease, or subrent
Effective date:
April 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Gross revenue from retail sales of tangible personal property into the state
- Exempt sales
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Sales for resale
- Services (taxable and exempt)
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
Included transactions:
- Gross revenue from retail sales of tangible personal property into the state
- Specified digital products
- Taxable services (listed in N.J.S.A. 54:32B-3(b)) delivered into the state, even if exempt
- Nontaxable retail sales of tangible personal property
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Exempt services
Effective date:
November 1, 2018
Evaluation period:
Current or previous calendar year
Included transactions:
- Total taxable gross receipts from sales, leases, and licenses of tangible personal property
- Sales from licenses and services for use of real property
- Digital products and SaaS
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Exempt sales
- Exempt services
Effective date:
July 1, 2019
Evaluation period:
Previous calendar year
Included transactions:
- Cumulative total gross receipts from sales of tangible personal property delivered into the state
- Software as a service (SaaS) counts as tangible personal property
- Nontaxable retail sales of tangible personal property
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Services (taxable and exempt)
Effective date:
June 21, 2018
Evaluation period:
Immediately preceding four sales tax quarters
Included transactions:
- Gross sales sourced to the state
- Sum total sales price of tangible personal property
- Sum total sales price of digital property
- Sum total sales price of services
- Exempt sales
- Exempt services
- Sales made through a registered marketplace facilitator
Excluded transactions:
- None
Effective date:
November 1, 2018
Evaluation period:
Current or previous calendar year
Previous threshold rules:
Sales or transaction volume prior to July 1, 2024
Included transactions:
- Gross taxable sales of tangible personal property and other items into the state
- Gross taxable sales of services into the state
Excluded transactions:
- Exempt sales
- Exempt services
- Sales made through a registered marketplace facilitator
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- Sales or transactions included prior to July 1, 2019
- $100,000 in sales or 200 transactions prior to January 1, 2019
Included transactions:
- Gross receipts from sales of tangible personal property for storage, use, or consumption in the state
- Enumerated services, the benefit of which is realized in the state
- Exempt sales
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Sales for resale
- Exempt services
Effective date:
August 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Aggregate sales of taxable tangible personal property
- Taxable services
Excluded transactions:
- Exempt sales
- Exempt services
- Sales made through a registered marketplace facilitator
Effective date:
August 1, 2019
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $10,000 in aggregate sales of taxable TPP over the preceding 12 calendar months from July 1, 2018, through October 31, 2019
- Taxable and exempt services excluded from threshold prior to November 1, 2023
Included transactions:
- Gross sales of products and services in the commonwealth
- Sales by agents, representatives, or subsidiaries in the commonwealth
- Exempt sales
- Exempt services
- Sales made through a marketplace facilitator that does not collect sales tax on behalf of a remote seller
Excluded transactions:
- Sales made through a registered marketplace facilitator that collects sales tax on behalf of a remote seller
Effective date:
July 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Total gross sales delivered into the territory
- Exempt sales
- Services (taxable and exempt)
Excluded transactions:
- Sales made through a registered marketplace facilitator
Effective date:
January 1, 2021
Evaluation period:
Seller’s accounting year
Included transactions:
- Gross revenue from sales of tangible personal property
- Prewritten computer software delivered electronically
- Load and leave, vendor-hosted prewritten computer software
- Specified digital products
- Taxable services delivered into the state
- Exempt sales
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Exempt services
Effective date:
July 1, 2019
Evaluation period:
Previous calendar year
Included transactions:
- Gross revenue from sales of tangible personal property
- Electronically transferred products
- Services (taxable and exempt) rendered in the state
- Exempt salesSales made through a registered marketplace facilitator
Excluded transactions:
- None
Effective date:
November 1, 2018
Evaluation period:
Previous or current calendar year
Included transactions:
- Gross revenue from sales of tangible personal property
- Electronically transferred products
- Services (taxable and exempt) rendered in the state
- Exempt salesSales made through a registered marketplace facilitator
Excluded transactions:
- None
Effective date:
November 1, 2018
Evaluation period:
Previous or current calendar year
Previous threshold rules:
- $$100,000 in sales or 200 transactions prior to July 1, 2023
Included transactions:
- Sales to customers in the state
- Exempt sales
- Services (taxable and exempt)
Excluded transactions:
- Sales made through a registered marketplace facilitator
- Sales for resale
Effective date:
July 1, 2019
Evaluation period:
Previous 12-month period
Previous threshold rules:
- $500,000 in sales only prior to October 1, 2020
- Marketplace sales included prior to October 1, 2020
Included transactions:
- Gross revenue from sales of tangible personal property and services into the state
- Exempt sales
- Exempt services
- Sales made through a registered marketplace facilitator
Excluded transactions:
- None
Effective date:
July 1, 2019
Evaluation period:
Previous 12-month period
Included transactions:
- Gross revenue from sales of tangible personal property and services into the state
- Any product transferred electronically into the state
- Services (taxable and exempt) rendered in the state
- Exempt sales
Excluded transactions:
- Sales made through a registered marketplace facilitator
Effective date:
January 1, 2019
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $100,000 in sales or 200 transactions prior to July 1, 2025
Included transactions:
- Sales of tangible personal property and services into the state
- Products transferred electronically
- Services (taxable and exempt) in the state
- Exempt sales
- Sales made through a registered marketplace facilitator
Excluded transactions:
- None
Note: Businesses that only sell tax-exempt items into Vermont are not required to register for sales tax
Effective date:
July 1, 2018
Evaluation period:
Previous 12-month period
Included transactions:
- Sales of tangible personal property
- Products transferred electronically
- Taxable services
- Exempt sales
Excluded transactions:
- Sales for resale
- Exempt services
- Sales made through a registered marketplace facilitator
Effective date:
July 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Cumulative gross annual income
- Exempt sales
- Services (taxable and exempt)
- Sales for resale
- Sales made through a registered marketplace facilitatorExcluded transactions:
- Exempt services
Excluded transactions:
- None
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
Evaluation period:
- Cumulative gross receipts from retail sales and taxable services into the state prior to December 31, 2019
- Cumulative gross annual income as of January 1, 2020
- Resales included as of January 1, 2020
Included transactions:
- Gross receipts from retail sales delivered into the district
- Exempt sales
- Taxable services
- Sales made through a registered marketplace facilitator
Excluded transactions:
- Exempt services
- Sales for resale
Effective date:
January 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Gross sales of tangible personal property and services into the state
- Exempt sales
- Exempt services
- Sales made through a registered marketplace facilitator
Excluded transactions:
- None
Effective date:
January 1, 2019
Evaluation period:
Current or previous calendar year
Included transactions:
- Annual gross sales of tangible personal property into the state
- Annual gross sales of services (taxable and exempt) into the state
- Exempt sales
- Sales made through a registered marketplace facilitator
Excluded transactions:
- None
Note: Businesses that make only nontaxable sales into Wisconsin are not required to register for sales tax
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
Previous threshold rules:
- $100,000 in sales or 200 transactions prior to February 20, 2021
Included transactions:
- Annual gross sales of tangible personal property into the state
- Annual gross sales of services (taxable and exempt) into the state
- Annual gross sales of admission into the state
- Taxable, exempt, and wholesale sales
- Exempt sales
Excluded transactions:
- Sales made through a registered marketplace facilitator
Effective date:
- February 1, 2019 Evaluation period:Current or previous calendar year
Previous threshold rules:
- $100,000 in sales or 200 transactions prior to July 1, 2024
