Find out where you're on the hook to collect and file sales tax

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:

Current or previous calendar year

Included transactions:

• Statewide gross sales of goods, property or products delivered into the state

• Services rendered in the state

• Sales through marketplaces

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

Varies by district

Evaluation period:

Current or previous calendar year

Included transactions:

• Gross proceeds of sales of tangible personal property or services

• Gross income derived from business in the state

• Services rendered in the state

• Exempt sales

• Exempt services

Excluded transactions:

• Sales through marketplaces
  

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

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 (i.e., sales for resale)

Excluded transactions:

• Exempt services

• Services

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 delivered into the state

• Exempt sales

• Exempt services

Excluded transactions:

• Exempt wholesale

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 in sales only

• Exempt services in sales only

Excluded transactions:

• Services
  
  
• Sales for resale
  
  
• Sales through an online marketplace
  

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 only

Excluded transactions:

• Sales for resale in transaction 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

• Exempt services

• Taxable services

Effective date:

July 1, 2021

Evaluation period:

Current or 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:

• Taxable services

• Exempt services

• Exempt resales

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 delivered or consumed in the state

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

July 1, 2018

Evaluation period:

Current or previous calendar year. Applies to taxable years beginning on January 1, 2018.

Included transactions:

• Cumulative gross receipts from sales including taxable products and taxable services delivered into the state

• Exempt sales

• Exempt services

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 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

Included transactions:

• Gross revenue from sales of tangible personal property

• Electronically delivered products into the state

• Electronically delivered services into the state

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Included transactions:

• Gross revenue from sales of tangible personal property

• Specified electronically delivered products

• Electronically delivered services into the state

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

January 1, 2019

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• Sales or transaction volume prior to July 1, 2019

• $100,000 or 200 transactions prior to July 1, 2019

• Sales only as of July 1, 2019

Included transactions:

• Cumulative gross receipt from sales by the retailer to customers in Kansas

• Exempt sales

• Exempt services

• Digital products and SaaS

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

Excluded transactions:

• Exempt services

• Taxable services

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Included transactions:

• Gross revenue from sales of products delivered into the state

• Electronically transferred products

• Services delivered into the state

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

July 1, 2020

Evaluation period:

Current or previous calendar year

Included transactions:

• Gross sales of tangible personal property delivered into the state

• Taxable services delivered into the state

• Exempt sales

Excluded transactions:

• Exempt services

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

• Sales only as of 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

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 delivered into the state

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

October 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Sales of tangible personal property delivered into the state

• Taxable services delivered into the state

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

September 30, 2018

Evaluation period:

Current or previous calendar year

Included transactions:

• Retail sales made into the state from outside the state

• Taxable services

• Exempt sales

• Sales to tax-exempt entities

Excluded transactions:

• Sales for resale 

• Exempt services

• Taxable resale

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

• Exempt sales

• Exempt services

Excluded transactions:

• None

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

Excluded transactions:

• Exempt sales

Effective date:

January 1, 2023

Evaluation period:

Current or previous calendar year, determined quarterly

Included transactions:

• Total retail sales made to customers in the state

• Exempt sales

• Exempt services

• Sales for resale, sublease, or subrent

Excluded transactions:

• None

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

Excluded transactions:

• Sales for resale

• Exempt services

• Services

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

• Nontaxable retail sales of tangible personal property

• Receipts for taxable services (listed in N.J.S.A. 54:32B-3(b)) delivered into the state, even if it’s exempt

Excluded transactions:

• None

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

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

Excluded transactions:

• Services

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

Excluded transactions:

• None

Effective date:

November 1, 2018

Evaluation period:

Current or previous calendar year

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 marketplace

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 

• $100,000 in sales only as of 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

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

 

Excluded transactions:

• Exempt sales

• Exempt services

• Services

Effective date:

August 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Gross sales of products and services in the commonwealth

• Sales by agents, representatives, or subsidiaries in the commonwealth

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

July 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Total gross sales delivered into the territory

• Exempt sales

• Exempt services

Excluded transactions:

• None

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

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 delivered into the state

• Exempt sales

• Exempt services

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 delivered into the state

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

November 1, 2018

Evaluation period:

Previous or current calendar year

Included transactions:

• Sales to customers in the state

• Exempt sales

• Exempt services

Excluded transactions:

• Sales made through online marketplaces

• 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

• $100,000 in sales only as of October 1, 2020

Included transactions:

• Gross revenue from sales of tangible personal property and services into the state

• Exempt sales

• Exempt services

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 delivered into the state

• Exempt sales

• Exempt services

Excluded transactions:

• None

Effective date:

January 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Sales of tangible personal property and services into the state

• Products transferred electronically

• Services in the state

• Exempt sales 

• Exempt services

Excluded transactions:

• None

Effective date:

July 1, 2018

Evaluation period:

Previous 12-month period

Included transactions:

• Sales of tangible personal property

• Products transferred electronically

• Services

• Exempt sales

Excluded transactions:

• Sales for resale

• Exempt services

Effective date:

July 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Cumulative gross annual income

• Exempt sales 

• Exempt services

• Sales for resale

Excluded transactions:

• None

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• 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 all retail sales delivered into the District

• Exempt sales

Excluded transactions:

• 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

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 into the state

• Exempt sales

• Exempt services

Excluded transactions:

• None

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

• $100,000 in sales only as of February 20, 2021

Included transactions:

• Annual gross sales of tangible personal property into the state

• Annual gross sales of services into the state

• Annual gross sales of admission into the state

• Taxable, exempt, and wholesale sales 

• Exempt sales 

• Exempt services

Excluded transactions:

• None

Effective date:

February 1, 2019

Evaluation period:

Current or previous calendar year