Alabama:
Threshold: $250,000 + specific activities
Measurement Period: Previous calendar year
Includable Sales: All retail sales, excluding Marketplace sales
Registration Deadline: By January 1st of the year following reaching the threshold
Alaska:
Threshold: $100,000 or 200 transactions
Measurement Period: Previous calendar year
Includable Sales: Gross sales, excluding Marketplace sales
Registration Deadline: The first day of the month after 30 days of adoption by a city or borough
Arizona:
Threshold: $100,000
Measured From: Previous or current calendar year
Includable Sales: Gross sales, excluding Marketplace sales
When To Register: Obtain a TPT license once you meet the threshold
Arkansas:
Threshold: $100,000 or 200 transactions
Measured From: Previous or current calendar year
Includable Sales: Taxable sales, excluding Marketplace sales
When To Register: Register with your next transaction, as soon as possible
California:
Threshold: $500,000
Measured From: Previous or current calendar year
Includable Sales: Gross sales of tangible personal property, including Marketplace sales
When To Register: Register on the same day you exceed the threshold
Colorado:
Threshold: $100,000
Measured From: Previous or current calendar year
Includable Sales: Retail sales, excluding Marketplace sales
When To Register: Register within 90 days
Connecticut:
Threshold: $100,000 and 200 transactions
Measured From: 12-month period until September 30th
Includable Sales: Retail sales, including Marketplace sales
When To Register: Register by October 1st of the year you surpass the threshold
Delaware:
No sales tax threshold.
Measured from: Not applicable.
Includable sales: Not applicable.
When to register: Not applicable.
District of Columbia:
Threshold: $100,000 or 200 transactions.
Measured from: Previous or current calendar year.
Includable sales: Retail sales, including Marketplace sales.
When to register: Next transaction.
Florida:
Threshold: $100,000.
Measured from: Previous calendar year.
Includable sales: Taxable sales, excluding Marketplace sales.
When to register: Next transaction.
Georgia:
Threshold: $100,000 or 200 transactions.
Measured from: Previous or current calendar year.
Includable sales: Retail sales, excluding Marketplace sales.
When to register: Next transaction.
Hawaii:
Threshold: $100,000 or 200 transactions.
Measured from: Current calendar year.
Includable sales: Gross sales, including Marketplace sales.
When to register: The month following when you meet the threshold.
Idaho:
Threshold: $100,000.
Measured from: Previous or current calendar year.
Includable sales: Gross sales, including Marketplace sales.
When to register: Next transaction.
Illinois:
Threshold: $100,000 or 200 transactions.
Measured from: 12-month preceding period.
Includable sales: Retail sales, excluding Marketplace sales.
When to register: When you believe you meet the criteria for the past 12 months.
Indiana:
Threshold: $100,000 or 200 transactions.
Measured from: Previous or current calendar year.
Includable sales: Gross sales, excluding Marketplace sales.
When to register: As soon as possible.
Iowa:
– Threshold: $100,000
– Measured From: Previous or current calendar year
– Includable Sales: Gross sales, including Marketplace sales
– Registration Deadline: Within 30 days
Kansas:
– Threshold: $100,000
– Measured From: Previous or current calendar year
– Includable Sales: Gross sales, including Marketplace sales (latter is gross sales)
– Registration Deadline: Next transaction
Kentucky:
– Threshold: $100,000 or 200 transactions
– Measured From: Previous or current calendar year
– Includable Sales: Gross sales, including Marketplace sales
– Registration Deadline: Within 60 days
Louisiana:
– Threshold: $100,000 or 200 transactions
– Measured From: Previous or current calendar year
– Includable Sales: Gross sales, not including Marketplace sales
– Registration Deadline: Within 30 days
Maine:
– Threshold: $100,000
– Measured From: Previous or current calendar year
– Includable Sales: Gross sales, not including Marketplace sales
– Registration Deadline: Next transaction
Maryland:
– Threshold: $100,000 or 200 transactions
– Measured From: Previous or current calendar year
– Includable Sales: Gross sales, including Marketplace sales
– Registration Deadline: First day of next month
Massachusetts:
– Threshold: $100,000
– Measured From: Previous calendar year
– Includable Sales: Gross sales, not including Marketplace sales
– Registration Deadline: By January 1st of the following year, with an additional 2-month grace period if exceeded between November and December
Minnesota:
– Threshold: $100,000 or 200 transactions
– Measured From: 12-month period ending on the last day of the previous quarter
– Includable Sales: Retail sales, including Marketplace sales
– Registration Deadline: Within 60 days
Mississippi
Threshold: $250,000
Measured From: Previous 12 month period
Includable Sales: Gross sales, not including Marketplace sales
When To Register: As soon as possible
Missouri
*Note, this won’t come into effect until Jan 1, 2023
Threshold: $100,000
Measured From: Previous 12 month period
Includable Sales: Taxable sales
When To Register: Within 90 days of the preceding quarter ending
Montana
Threshold: No sales tax
Measured From: n/a
Includable Sales: n/a
When To Register: n/a
Nebraska
Threshold: $100,000 or 200 transactions
Measured From: previous or current calendar year
Includable Sales: Retail sales, including Marketplace sales
When To Register: By the end of the calendar month
Nevada
Threshold: $100,000 or 200 transactions
Measured From: previous or current calendar year
Includable Sales: Retail sales, including Marketplace sales
When To Register: within 30 days
New Hampshire
Threshold: no sales tax
Measured From: n/a
Includable Sales: n/a
When To Register: n/a
New Jersey
Threshold: $100,000 or 200 transactions
Measured From: Previous or current calendar year
Includable Sales: Gross sales, including Marketplace sales
When To Register: As soon as possible
New Mexico
Threshold: $100,000
Measured From: Previous calendar year
Includable Sales: Taxable sales, not including Marketplace sales
When To Register: By 1 January of following year
New York
Threshold: $500,000 of tangible personal goods and 100 transactions
Measured From: 12 months previous
Includable Sales: Gross sales, including Marketplace sales
When To Register: Register within 30 days, start collecting tax within 20 days thereafter
North Carolina
Threshold: $100,000 or 200 transactions
Measured From: Previous or current calendar year
Includable Sales: Gross sales, including Marketplace sales
When To Register: Within 60 days
North Dakota
Threshold: $100,000
Measured From: Previous or current calendar year
Includable Sales: Taxable sales, not including Marketplace sales
When To Register: Within 60 days or the end of the calendar year
Ohio
Threshold: $500,000
Measured From: Previous or current calendar year
Includable Sales: Retail sales, including Marketplace sales
When To Register: As soon as possible
Oklahoma
Threshold: $100,000 in aggregate sales of TPP
Measured From: Previous or current calendar year
Includable Sales: Taxable sales, not including Marketplace sales
When To Register: By the first of the following month
Oregon
Threshold: no sales tax
Measured From: n/a
Includable Sales: n/a
When To Register: n/a
Pennsylvania
Threshold: $100,000
Measured From: Previous financial year
Includable Sales: Gross sales, including Marketplace sales
When To Register: By April 1 of following year
Rhode Island
Threshold: $100,000 or 200 transactions
Measured From: Previous calendar year
Includable Sales: Gross sales, including Marketplace sales
When To Register: By January 1 of following year
South Carolina
Threshold: $100,000
Measured From: Previous or current calendar year
Includable Sales: Gross sales, including Marketplace sales
When To Register: Within 30 days
South Dakota
Threshold: $100,000 or 200 transactions
Measured From: Previous or current calendar year
Includable Sales: Gross sales, including Marketplace sales
When To Register: As soon as possible
Tennessee
Threshold: $100,000
Measured From: Previous 12 month period
Includable Sales: Retail sales, not including Marketplace sales
When To Register: Within 90 days
Texas
Threshold: $500,000
Measured From: Previous 12 month period
Includable Sales: Gross revenue, including Marketplace sales
When To Register: Within 120 days
Utah
Threshold: $100,000 or 200 transactions
Measured From: Previous or current calendar year
Includable Sales: Gross sales, not including Marketplace sales
When To Register: As soon as possible
Vermont
Threshold: $100,000 or 200 transactions
Measured From: Previous 12 month period
Includable Sales: Gross sales, including Marketplace sales
When To Register: Within 30 days of the end of the quarter you exceed the threshold
Virginia
Threshold: $100,000 or 200 transactions
Measured From: Previous or current calendar year
Includable Sales: Retail sales, not including Marketplace sales
When To Register: As soon as possible
Washington
Threshold: $100,000
Measured From: Previous or current calendar year
Includable Sales: Gross sales, including Marketplace sales
When To Register: Within 30 days
West Virginia
Threshold: $100,000 or 200 transactions
Measured From: Previous or current calendar year
Includable Sales: Gross sales, including Marketplace sales
When To Register: As soon as possible
Wisconsin
Threshold: $100,000
Measured From: Previous or current calendar year
Includable Sales: Gross sales, including Marketplace sales (not for individual sellers)
When To Register: As soon as possible
Wyoming
Threshold: $100,000 or 200 transactions
Measured From: Previous or current calendar year
Includable Sales: Gross sales, not including Marketplace sales for individual sellers
When To Register: As soon as possible”
EasyFiling offers services for sales tax registration, reseller certificates, sales tax compliance filings, and any other sales tax-related guidance as needed, covering all 50 states in the US. To learn more, get in touch with our team through live chat or email us at support@easyfiling.us
Nabin Adhikari
