By jurisdiction
Sales & use tax, jurisdiction by jurisdiction.
The facts an advisor checks first in each state — rate, economic nexus threshold, marketplace rules — with links to the controlling authority. Fifty states plus DC, reviewed and dated.
Showing 51 of 51 jurisdictions
ALAlabama4% state rate · nexus at $250,000 in salesAKAlaskaLocal-only rates · nexus at $100,000 in salesAZArizona5.6% state rate · nexus at $100,000 in salesARArkansas6.5% state rate · nexus at $100,000 or 200 transactionsCACalifornia7.25% state rate · nexus at $500,000 in salesCOColorado2.9% state rate · nexus at $100,000 in salesCTConnecticut6.35% state rate · nexus at $100,000 and 200 transactionsDEDelawareNo general sales taxDCDistrict of Columbia6% state rate · nexus at $100,000 or 200 transactionsFLFlorida6% state rate · nexus at $100,000 in salesGAGeorgia4% state rate · nexus at $100,000 or 200 transactionsHIHawaii4% state rate · nexus at $100,000 or 200 transactionsIDIdaho6% state rate · nexus at $100,000 in salesILIllinois6.25% state rate · nexus at $100,000 in salesINIndiana7% state rate · nexus at $100,000 in salesIAIowa6% state rate · nexus at $100,000 in salesKSKansas6.5% state rate · nexus at $100,000 in salesKYKentucky6% state rate · nexus at $100,000 or 200 transactionsLALouisiana5% state rate · nexus at $100,000 in salesMEMaine5.5% state rate · nexus at $100,000 in salesMDMaryland6% state rate · nexus at $100,000 or 200 transactionsMAMassachusetts6.25% state rate · nexus at $100,000 in salesMIMichigan6% state rate · nexus at $100,000 or 200 transactionsMNMinnesota6.875% state rate · nexus at $100,000 or 200 transactionsMSMississippi7% state rate · nexus at $250,000 in salesMOMissouri4.225% state rate · nexus at $100,000 in salesMTMontanaNo general sales taxNENebraska5.5% state rate · nexus at $100,000 or 200 transactionsNVNevada6.85% state rate · nexus at $100,000 or 200 transactionsNHNew HampshireNo general sales taxNJNew Jersey6.625% state rate · nexus at $100,000 or 200 transactionsNMNew Mexico4.875% state rate · nexus at $100,000 in salesNYNew York4% state rate · nexus at $500,000 and 100 transactionsNCNorth Carolina4.75% state rate · nexus at $100,000 in salesNDNorth Dakota5% state rate · nexus at $100,000 in salesOHOhio5.75% state rate · nexus at $100,000 or 200 transactionsOKOklahoma4.5% state rate · nexus at $100,000 in salesOROregonNo general sales taxPAPennsylvania6% state rate · nexus at $100,000 in salesRIRhode Island7% state rate · nexus at $100,000 or 200 transactionsSCSouth Carolina6% state rate · nexus at $100,000 in salesSDSouth Dakota4.2% state rate · nexus at $100,000 in salesTNTennessee7% state rate · nexus at $100,000 in salesTXTexas6.25% state rate · nexus at $500,000 in salesUTUtah4.85% state rate · nexus at $100,000 in salesVTVermont6% state rate · nexus at $100,000 or 200 transactionsVAVirginia5.3% state rate · nexus at $100,000 or 200 transactionsWAWashington6.5% state rate · nexus at $100,000 in salesWVWest Virginia6% state rate · nexus at $100,000 or 200 transactionsWIWisconsin5% state rate · nexus at $100,000 in salesWYWyoming4% state rate · nexus at $100,000 in sales
Rates, thresholds, and taxability change mid-year — each guide links to the state’s controlling authority for verification before you advise.
Fifty-one sets of rules. One place your firm’s answers compound.
Every jurisdiction-level determination your team makes in L3i is cited to the controlling authority and captured — so the same question never costs the same research twice.
Schedule a Demo →