State |
Description |
Alabama [Nexus] |
ADOR Announces Sales and Use Tax Guidance for Online
Sellers.
The in-state business provides services to, or that
inure to the benefit of, the out-of-state business
related to developing, promoting, or maintaining the
in-state market. |
Arkansas |
Taxes will be collected if
total annual sales to residents exceeds $10,000 if
vendor has affiliates in the state. |
Arizona(page 6) |
Taxes will be collected for
sales to residents if vendor has affiliates in the
state.
Arizona is a NEXUS state/ |
California |
Taxes will be collected if
total annual affiliate sales to residents exceeds
$10,000, and tangible personal property sales to
purchasers in the state of over $500,000. |
Colorado |
Any business doing business
in the state through affiliates or physical presence
in the state are required to collect sales tax. |
Connecticut
|
If the vendor has an agreement with a person located
in Connecticut to pay for customer referrals
obtained via a link on the Connecticut seller’s
website (a click-through arrangement), and the
out-of-state retailer’s cumulative gross receipts
from these sales to Connecticut customers exceeds
$2,000 during the preceding four quarterly periods.
[Chapter 219 Sales & Use Taxes) |
Florida |
If a vendor have employees, agents, or independent
contractors conducting sales or other business
activities. |
Georgia |
Section 48-8-2(8) of
Georgia’s sales and use tax law was amended to state
"Maintains or has within this state, indirectly or
by a subsidiary, an office, distribution center,
salesroom or sales office, warehouse, service
enterprise, or any other place of business".
Georgia Department of Revenue Policy Bulletin
SUT-2018-07. |
Hawaii |
If the vendor has a place of delivery within Hawaii
by the purchaser , or thru agents and have "Nexus".
“Nexus” means the activity carried on by a seller in
Hawaii which is sufficiently connected with the
seller’s ability to establish or maintain a market
for its products in Hawaii. |
Idaho |
The Tax Commission will implement a new law (House
Bill 578) that requires out-of-state retailers
to collect Idaho sales tax on their sales to Idaho
customers when: The out-of-state seller has an
agreement with an Idaho retailer to refer potential
buyers to the out-of-state seller for a commission,
and The total sales to the Idaho buyers exceeded
$10,000 in the previous year. The law goes into
effect on July 1, 2018. |
Illinois |
Added to the
fiscal year 2019 budget implementation bill is
the requirement for online retailers to collect and
remit the 6.25% sales tax on all transactions.
All businesses with over $100,000 of online
sales in Illinois, or at least 200 discrete
transactions, are required to collect the tax on all
purchases. The effective date for the
implementation of this new rule was October 1, 2018. |
Indiana |
Must collect online sales tax if online retailers
with sales exceeding $100,000 or 200 transactions
with Indiana consumers. |
Iowa |
Collection responsibility is placed upon all
interstate sellers who sell tangible personal
property or taxable services for use in Iowa,
provided the seller maintains directly or by a
subsidiary, an office, distribution house, sale
house, warehouse, or other place of business or any
representative operating within the state either
permanently or temporarily.
Definitions. |
Kansas |
Must collect online taxes if Retailer has presence
in the State. The presumption that a retailer
is doing business in Kansas also applies if any
person (other than a common carrier acting in its
capacity as such) who has sufficient nexus in Kansas
to require the collection and remittance of sales
and use taxes: |
Kentucky |
Any retailer maintaining, occupying, or using,
permanently or temporarily, directly or indirectly,
or through a subsidiary or any other related entity,
representative, or agent, by whatever name called,
an office, place of distribution, sales or sample
room or place, warehouse or storage place, or other
place of business. |
Louisiana |
Internet sales are treated the same as catalog sales
for sales tax purposes. If the business has a
presence in Louisiana or delivers into Louisiana in
its own trucks, it should register for and charge
Louisiana sales tax on the sales it makes to
Louisiana customers. |
Maine |
Must collect online sales tax if online retailers
with sales exceeding $100,000 or 200 transactions
with Michigan consumers. |
Maryland |
Has an agent, canvasser, representative, salesman,
or solicitor operating in the State for the purpose
of delivering, selling, or taking orders for
tangible personal property or a taxable service. [Nexus] |
Massachusetts |
Must collect online sales tax if online retailers
with sales exceeding $500,000 or 100 transactions
with Michigan consumers. The Department of
Revenue’s
existing regulation 830 CMR 64H.1.7 (Vendors
Making Internet Sales), which took effect in October
2017, continues to apply and is not impacted by the
Supreme Court’s decision. |
Michigan |
Must collect online sales tax if online
retailers with sales exceeding $100,000 or 200
transactions with Michigan consumers. |
Minnesota
|
Have entered into an agreement with a solicitor for
the referral of Minnesota customers for a commission
and your gross receipts over 12 months is at least
$10,000. |
Mississippi |
Remote sellers with annual Mississippi sales in
excess of the $250,000 small seller exception should
register for a Mississippi Use Tax Account and begin
collecting tax no later than September 1, 2018. All
online or remote sellers seeking to comply with
these provisions should visit
https://tap.ms.gov to register with the
Department. |
Missouri |
Missouri is a NEXUS state. Online taxes must be
collected and remitted if sales exceeds $10,000 in
the preceeding months. |
Nebraska [Home] |
Maintaining, occupying, or using permanently or
temporarily, directly or indirectly, or through an
agent, by whatever name called, an office, place of
distribution, sales or sample room or place,
warehouse or storage place or other place of
business in this state. |
Nevada |
If there is an agreement with a business or seller
located in Nevada to pay for customer referrals
obtained via a link on the Nevada seller’s website
(a click-through arrangement), and the out-of-state
retailer’s gross receipts from these directed sales
to Nevada customers exceeds $10,000 during the
preceding four calendar quarter. [FAQ] |
New Jersey |
If there is an agreement with a business or seller
located in New Jersey to pay for customer referrals
obtained via a link on the New Jersey seller's
website (a "click-through" arrangement), and the
out-of-state seller’s gross receipts from these
sales to New Jersey customers exceeds $10,000 during
the preceding four calendar quarters. |
New York |
Taxes will be collected if
total annual sales to residents exceeds $10,000 if
vendor has affiliates in the state. |
North Carolina |
Taxes will be collected if
total annual sales to residents exceeds $10,000 if
vendor has affiliates in the state. |
North Dakota |
Must collect online sales
tax if online retailers with sales exceeding
$100,000 or 200 transactions with North Dakota
consumers. ND is a NEXUS state. |
Ohio |
If an out-of-state seller has sufficient contact
with the state (nexus), the seller is required to
abide by Ohio's tax laws. Sellers who have nexus
with Ohio are legally required to register, collect,
and remit use tax, in the same way that the
Ohio-based vendor collects and remits sales tax. |
Oklahoma |
Any person who solicits business by employees,
independent contractors, agents, or other
representatives or by distribution of catalogs or
other advertising matter in this state. |
Rhode Island [Updated] |
Taxes will be collected if
total annual sales to residents exceeds $5,000 if
vendor has affiliates in the state. |
South Carolina |
Online Retailers must collect and remit sales tax if
they maintain an economic presence in the state
beginning November 1, 2018. Must collect online
sales tax if online retailers with South Carolina
residents sales exceeds $100,000. |
South Carolina |
If maintaining (temporarily or permanently) an
office, warehouse, store, other place of business,
or property of any kind in the state or having
(temporarily or permanently) an agent,
representative (including delivery personnel and
independent contractors acting on behalf of the
retailer), salesman, or employee operating within
the state.
SC Revenue Ruling #14-4 also includes affiliates. |
Tennessee |
If there is an agreement with a business or seller
located in Tennessee to pay for customer referrals
obtained via a link on the Tennessee seller’s
website (a click-through arrangement), and the
out-of-state dealer’s gross receipts from these
sales to Tennessee customers exceeds $10,000 during
the preceding twelve months. [2015
Tennessee Code Title 67] |
Texas |
Must collect online sales tax if online retailers
with sales exceeding $100,000 or 200 transactions
with Texas consumers. Texas is a NEXUS state. |
Utah |
Must collect online sales tax if online retailers
with sales exceeding $100,000 or 200 transactions
with Utah consumers. |
Vermont |
In 2011, the Vermont legislature passed a law that
states a remote vendor will be presumed to have
Vermont nexus for purposes of collecting sales tax
if it has agreements with residents to refer
customers that led to sales in excess of $10,000 in
the previous year.
32 V.S.A. Sec. 9701(I). |
Virginia |
As a representative, agent, or solicitor, of an
out-of-state principal, solicits, receives and
accepts orders from persons in this Commonwealth for
future delivery. |
Washington |
If entered into agreements with Washington residents
and pay a commission or other consideration for
referrals (such as linking on a website), and gross
more than $10,000 in sales into Washington state
during the prior calendar year under this type of
agreement. |
West Virginia
[Update] |
Taxes will be collected for
sales to residents if vendor has any agent (by
whatever name called) in the
state. |
Wisconsin |
Any person who has an affiliate in Wisconsin, if the
person is related to the affiliate and if the
affiliate uses facilities or employees in Wisconsin
to advertise, promote, or facilitate the
establishment of or market for sales of items. |
Wyoming |
Online retailers will have to start collecting
online sales taxes starting February 1, 2019,
subject to court approval. Wyoming is a NEXUS
state. Must collect online sales tax if online
retailers with sales exceeding $100,000 or 200
transactions with Wyoming consumers. Texas is a
NEXUS state. |