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Sales Tax

Income, Franchise & Excise Tax

Both Sales Tax & Income, Franchise & Excise Tax

None

Alaska

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

N/A – local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Alabama

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$250,000 + specified activities

States Sales Tax Rate

4% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

For 2025, (1) $68,000 of property; (2) $68,000 of payroll; (3) $675,000 of sales; or (4) 25% of total property, total payroll, or total sales.

Arkansas

Gross Sales

Taxable and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

6.5% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

For 2026 Corporate Tax – $250,000 or more in state receipts per year

Arizona

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

5.6% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

California

Gross Sales

Gross sales of tangible personal property and Marketplace sales

Sales Tax Threshold

$500,000

States Sales Tax Rate

7.25% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

For 2025, (1) in-state sales exceed $757,070; (2) in-state property exceeds $75,707; (3) in-state payroll exceeds $75,707, or (4) 25% of total sales, property or payroll

Colorado

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

2.9% – local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

(1) $50,000 of property; (2) $50,000 of payroll; (3) $500,000 of sales; or (4) 25% of total property, total payroll, or total sales.

Connecticut

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000 and 200 transactions

States Sales Tax Rate

6.35% – special rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

$500,000 or more in state receipts per year

District of Columbia

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate retail sales

States Sales Tax Rate

6% – special rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Delaware

Gross Sales

N/A

Sales Tax Threshold

N/A

States Sales Tax Rate

N/A

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Florida

Gross Sales

Taxable and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

6% – local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Georgia

Gross Sales

Retail sales of tangible personal property and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more sales

States Sales Tax Rate

4% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Hawaii

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or more or 200 or more separate transactions

States Sales Tax Rate

4% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Idaho

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

6% – special district and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Illinois

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

6.25% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Indiana

Gross Sales

Gross and Marketplace

Sales Tax Threshold

$100,000

States Sales Tax Rate

7% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Iowa

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 – effective July 1, 2019

States Sales Tax Rate

6% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

$100,000 or more receipts, or 200 or more transactions per year

Kansas

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

6.5% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Kentucky

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Louisiana

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

5% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Maine

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or 200 transactions

States Sales Tax Rate

5.5% – special rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Corporate income tax – (1) $250,000 of property; (2) $250,000 of payroll; (3) $500,000 of sales; or (4) 25% of total property, total payroll, or total sales.

Maryland

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

6% – local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Massachusetts

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

6.25%

Income, Franchise, Excise or Gross Receipts Nexus Standard

Corporate excise tax – More than $500,000 of in state sales per year

Michigan

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

N/A

Income, Franchise, Excise or Gross Receipts Nexus Standard

Actively solicits sales in the state and has gross receipts of more than $350,000 from Michigan sources.

Minnesota

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more retail sales

States Sales Tax Rate

6.875% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Nexus if sales of products or services received by customers in Minnesota, even if the services are performed outside the state

Mississippi

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

More than $250,000

States Sales Tax Rate

7% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Missouri

Gross Sales

Taxable sales of tangible personal property – including marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

4.225% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Montana

Gross Sales

N/A

Sales Tax Threshold

N/A

States Sales Tax Rate

N/A – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Nebraska

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

5.5% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Nevada

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

6.85% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Commerce Tax – Nevada gross revenue in a fiscal year exceeds $4 million.

New Hampshire

Gross Sales

N/A

Sales Tax Threshold

N/A

States Sales Tax Rate

N/A – special rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Business Enterprise Tax – $281,000 and Business Profits Tax – $103,000

New Jersey

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

6.625% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Corporate Business Tax – $100,000 or more receipts, or 200 or more transactions per year

New Mexico

Gross Sales

Taxable and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

4.875%

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

New York

Gross Sales

Gross receipts from sales of tangible personal property and Marketplace sales

Sales Tax Threshold

$500,000 in sales of tangible personal property and more than 100 sales

States Sales Tax Rate

4% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Corporate (franchise) Tax – $1,238,000 of in-state sales

North Carolina

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

4.75% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

North Dakota

Gross Sales

Taxable and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

5% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Ohio

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

5.75% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

CAT- (1) in-state property of $50,000; (2) in-state payroll of $50,000; (3) taxable Ohio gross receipts of $500,000;
(4) 25% of total property or total payroll or total gross receipts is within this state.

Oklahoma

Gross Sales

Taxable and Marketplace sales

Sales Tax Threshold

$100,000 in aggregate sales of TPP

States Sales Tax Rate

4.5% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Oregon

Gross Sales

N/A

Sales Tax Threshold

N/A

States Sales Tax Rate

N/A

Income, Franchise, Excise or Gross Receipts Nexus Standard

CAT- (1) taxable Oregon gross receipts of $750,000 or (2) 25% of total property or total payroll or total commercial activity is within this state

Pennsylvania

Gross Sales

Taxable and Gross sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

6% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Rebuttable presumption of nexus for corporations having $500,000 or more of Pennsylvania receipts

Rhode Island

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

7% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

South Carolina

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

6% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

South Dakota

Gross Sales

Gross revenue and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

4.20%

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Tennessee

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

7% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

(1) in-state property of $50,000; (2) in-state payroll of $50,000; (3) taxable Tennessee gross receipts of $500,000;
(4) 25% of total property or total payroll or total gross receipts is within the state

Texas

Gross Sales

Gross revenue and Marketplace sales

Sales Tax Threshold

$500,000

States Sales Tax Rate

6.25% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Franchise (margin) Tax – $500,000 or more of in state receipts

Utah

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

4.85% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Vermont

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

6% – local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Virginia

Gross Sales

Retail and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

5.3% – local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Corporate tax nexus if at least one positive apportionment factor

Washington

Gross Sales

Retail, Gross, and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

6.5% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Business and Occupation Tax – more than $100,000 in combined Washington receipts

West Virginia

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

6% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A

Wisconsin

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000

States Sales Tax Rate

5% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

Franchise Tax – regularly performing services for which the benefits are received in the state

Wyoming

Gross Sales

Gross and Marketplace sales

Sales Tax Threshold

$100,000 or 200 or more separate transactions

States Sales Tax Rate

4% – special and local rates may apply

Income, Franchise, Excise or Gross Receipts Nexus Standard

N/A