US taxes reference

The United States does not charge a federal sales tax. Instead, sales tax is calculated according to state, county, and municipality, according to physical or economic nexus. This page is a general guide to US sales taxes and doesn't replace any official government information or regulations. If you're not sure about anything related to your taxes, then contact US state tax authorities or a tax professional.

If you determine that you need to charge sales tax in one or more states, then you need to contact each of the relevant agencies and register with them. The process varies depending on where your business is based, where you sell, and individual government requirements.

Determining your tax liabilities

Whether you need to charge sales tax is based on nexus, which means a connection between your business and a state. If you have nexus in a particular state, then you probably need to register with the state and charge sales taxes there. Nexus can be physical or economic.

If you're not sure where you have nexus, and you use Shopify Tax as your tax service, then you can refer to the Manage tax liability page in your Shopify admin for more information about states where you might have a tax liability.

Remote seller rules

A remote seller is a merchant that isn't physically located in a particular state, but has economic nexus there. Most states have rules determining what defines a remote seller. If you're not sure whether selling in a particular state creates economic nexus for you, then you should consult with US state tax authorities or a local tax professional.

Learn more about tax liability.

Find the information that you need for tax registration

After you determine that you have liability in a given state, you can begin the process of registration with that state. Although most states require the same common information, this list might not be all-inclusive for some states. For more information on a particular state's requirements, refer to the state's tax website. Links to each state's site can be found in the State tax reference.

The following are some of the details that you might need when you register, and where to find them.

Where to find information that you might need to register to collect and remit taxes.
Information TypeDetails
Entity TypeThe Entity Type for your business isn't stored in Shopify. You should have this information as part of your business documentation.
Business Name (Legal Name)In your Shopify admin, go to Settings > Store details > Billing information > Legal business name.
Doing Business as Name (DBA)The DBA for your business isn't stored in Shopify. You should have this information as part of your business documentation.
Business Location AddressYou should have this information as part of your business documentation. However, if you've added your business address to your store’s locations, then in your Shopify admin, go to Settings > Locations.
Mailing AddressIn your Shopify admin, go to Settings > Store details > Billing information > Business address.
Business Phone NumberIn your Shopify admin, go to Settings > Store details > Profile > Store phone.
Date of First Sale/Liability DateIn your Shopify admin, go to Settings > Taxes and duties > United States. In the Manage tax liability section, click Show all liabilities.
Contact personIn your Shopify admin, go to Settings > Users and permissions to find the account owner's information. The account owner might not be the official Contact person, so make sure to verify these details.
Contact Person’s Phone NumberThe Contact person's phone number isn't stored in Shopify. To find this information, refer to your user account details or business documentation.
Contact Person’s Email AddressIn your Shopify admin, go to Settings > Users and permissions to find the account owner's email address. The account owner might not be the official Contact person, so make sure to verify these details.

It’s always best to confirm the details above by checking your business records, legal documents, and tax information. If you have specific questions about your details, then consult with an accountant or tax professional.

Tax liability expiry

Falling below the threshold for nexus in a particular state, whether physical or economic, might not terminate your tax liability immediately. Some states have tax policies based on the idea that the behavior that created nexus, such as advertising or sales staff, continues to generate sales for some time after the behavior stops. This concept is known as trailing nexus or residual nexus. Trailing nexus tax rules differ from state to state. For example, in one state, merchants have tax liability for the quarter the merchant stops having nexus, and for the following quarter. In another, merchants have tax liability for twelve months after the merchant stops having nexus. If you believe that you no longer have nexus in a specific state, then contact the state tax authority or a tax professional before you stop charging tax to your customers there.

Tax sourcing

Sales generally fall into two categories, interstate sales and intrastate sales. Interstate sales are sales where the location the product is shipped from and the customer are in different states. Intrastate sales are sales where the location the product is shipped from and customer are in the same state. Typically, sales are taxed in the destination state of the sale.

Tax sourcing rules generally affect sales taxes by determining the tax rate that's charged to customers. With some exceptions, interstate sales are typically taxed at the tax rate in the city to which the products are shipped, referred to as destination state. Intrastate sales might be taxed at the rate in the city to which the products are shipped, the rate in the city where the products are shipped from, some other location of the seller within the state, or a combination of these factors. This is referred to as origin state.

In either case, if you don't have nexus in the state to which you ship products, then you are generally not required to collect sales or use tax.

Destination states

In a destination state, the general rule is that the sales tax you charge is based on the address of your customer.

  • If you have no nexus in the state of the shipping address, then no tax is charged.

  • If you have nexus in the state of the shipping address and you're registered to collect tax there, then the customer's location is used to determine taxes.

Origin states

In an origin state, the general rule is that the sales tax you charge is based on your location's nexus, the location where the products are shipped from, or the location where other sales activity occurs.

  • If you have no nexus in the state of the shipping address, then no tax is charged.

  • If you have a physical nexus in the state of the shipping address and you're registered to collect tax there, then the location of your nexus might be used to determine taxes. If you have an economic nexus but no physical location, then the customer's location might be used to determine taxes.

Hybrid states

Some states, such as California, use hybrid tax rules, which is a combination of origin and destination rules to determine tax rates.

Notice and report states

Notice and report tax laws exist in some states to ensure that customers pay a use tax. Use tax is a sales tax on purchases that a customer makes from outside their state of residence, on which no tax was collected in the state where it was purchased. If you don't have nexus in these states but you sell to customers there, then those customers are responsible for paying a use tax to their state, rather than paying sales tax to you.

Each state that uses notice and report tax laws has different rules, but in general, if your sales to customers in another state pass a certain threshold, then you might be required to do the following:

  • Create a notice in your store that indicates customers might need to pay use tax.
  • Create a notice in your checkout process that indicates customers might need to pay use tax.
  • Send an annual notice to customers spending over a certain amount in your store, reminding them that they owe use tax.
  • Send an annual notice to the state, reporting information about customers that owe use tax.

Notice and report tax rules differ from state to state. Because requirements and thresholds vary by state, you should consult with US state tax authorities or a local tax professional to ensure that you're following notice and report laws correctly.

Shopify Fulfillment Network

Shopify Fulfillment Network (SFN) is a fulfillment service app that you can use to integrate with a service that stores your inventory and fulfills orders. To offer this fulfillment service, Shopify partners with Flexport. Your inventory is then distributed across a network of fulfillment centers to ship to customers. Because fulfillment centers might count as having physical nexus, you might be liable for taxes in states where SFN has a fulfillment center.

Merchants that use SFN might have physical nexus in the following states:

This isn't an all-inclusive list. Because the definition of physical nexus varies by state, you should consult with US state tax authorities or a local tax professional to ensure that you're charging and remitting tax correctly.

State tax reference

There are five states that don't have a state-wide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Although there aren't any sales taxes levied at the state level, you still might need to collect municipal taxes.

You can refer to this table for more information about individual states, including special tax rules, information on state tax liability, and the time periods of sales data that are considered when calculating liability.

You don't need to register with all of these agencies, only those that apply to you.

List of states
AlabamaAlaskaArizonaArkansasCalifornia
ColoradoConnecticutDelawareDistrict of ColumbiaFlorida
GeorgiaHawaiiIdahoIllinoisIndiana
IowaKansasKentuckyLouisianaMaine
MarylandMassachusettsMichiganMinnesotaMississippi
MissouriMontanaNebraskaNevadaNew Hampshire
New JerseyNew MexicoNew YorkNorth CarolinaNorth Dakota
OhioOklahomaOregonPennsylvaniaPuerto Rico
Rhode IslandSouth CarolinaSouth DakotaTennesseeTexas
UtahVermontVirginiaWashingtonWest Virginia
WisconsinWyoming

Alabama

Tax information for Alabama.
State tax websiteSourcingLocal taxes
Alabama Department of RevenueDestinationYes

Although Alabama is classified as a destination state, it's also defined as a home rule state. This means that some local jurisdictions might have differing tax rules and registration requirements. If you don't have a physical presence in Alabama, then you might be able to participate in their simplified seller use tax (SSUT) program, which allows collection of a single tax rate under a single registration throughout the state.

If you're not sure whether you need to register, or whether you qualify for the SSUT program, then contact US state tax authorities or a local tax professional.

Learn more about tax liability in Alabama. If you're not sure whether you're required to remit taxes in Alabama, then contact US state tax authorities or a local tax professional.

Alaska

Tax information for Alaska
State tax websiteSourcingLocal taxes
Alaska Department of RevenueDestinationYes

Although Alaska has no state sales tax, it's defined as a home rule state. This means that some local jurisdictions might charge a destination-based rate if the seller has nexus in that state. If you need to collect sales tax in one of these jurisdictions, then you need to register with them to collect and remit taxes.

You don't need to register in all of these jurisdictions, only with those that apply to you. If you're not sure whether you need to register in a particular jurisdiction, then contact US state tax authorities or a local tax professional.

If you're a remote seller and you need to collect sales tax in one of these jurisdictions, then you can use the Alaska Remote Seller Sales Tax Commission (ARSSTC) Uniform Code to register with them to collect and remit taxes. If you're not sure whether you need to register, then contact US state tax authorities or a local tax professional.

Alaska doesn't have economic nexus laws at the state level, but some local jurisdictions do. Economic nexus requirements are implemented through the ARSSTC, which has a centralized system for tax registration and reporting.

Learn more about tax liability in Alaska. If you're not sure whether you're required to remit taxes in Alaska, then contact US state tax authorities or a local tax professional.

Arizona

Tax information for Arizona.
State tax websiteSourcingLocal taxes
State of Arizona Department of RevenueOriginYes

If you're out-of-state, selling to customers in Arizona, and have nexus there, then you might need to register with the local jurisdictions you're selling into and charge destination taxes.

Arizona has implemented a single system for registering and filing taxes in most jurisdictions. Taxpayers are required to file and pay for all tax jurisdictions, including the city of Phoenix, to the state.

Learn more about tax liability in Arizona. If you're not sure whether you're required to remit taxes in Arizona, then contact US state tax authorities or a local tax professional.

Arkansas

Tax information for Arkansas.
State tax websiteSourcingLocal taxes
Arkansas Department of Finance and AdministrationDestinationYes

Learn more about tax liability in Arkansas. If you're not sure whether you're required to remit taxes in Arkansas, then contact US state tax authorities or a local tax professional.

California

Tax information for California.
State tax websiteSourcingLocal taxes
California Department of Tax and Fee AdministrationHybridYes

California uses a mixture of origin and destination sourcing rules. These rules only affect how sales are reported on your sales tax return, and generally do not affect the tax rate collected.

You can choose whether you want to charge taxes on shipping when you set up your taxes and enter your sales tax ID. If you're not sure whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

When you enter your tax registration information for California, you can choose whether to charge taxes according to destination rules or hybrid origin rules. The default setting is Destination.

Learn more about tax liability in California. If you're not sure whether you're required to remit taxes in California, then contact US state tax authorities or a local tax professional.

Colorado

Tax information for Colorado.
State tax websiteSourcingLocal taxes
Colorado Department of RevenueDestinationYes

Colorado is defined as a home rule state. This means that some local jurisdictions might have differing tax rules and registration requirements.

Despite being a home rule state, some Colorado localities use the same use tax laws and registration requirements as the state of Colorado. This means that in these locations, you can complete a single registration form to register to collect and remit local taxes. Other localities in Colorado have special registration and filing requirements that require taxpayers to register and file returns directly to that locality. Finally, some localities participate in the Sales and Use Tax System (SUTS) that allows simplified local registration and filing for multiple localities using one site.

You can choose whether you want to charge taxes on shipping when you set up your taxes and enter your sales tax ID. If you're not sure whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Orders containing taxable goods that are delivered by a motor vehicle in Colorado are subject to a 0.28 USD non-refundable Retail Delivery Fee. If the fee is added to an order in your online store, then it appears on the order's detail page. The Retail Delivery Fee is adjusted annually for inflation.

Effective July 1, 2023, merchants can choose whether to collect the Retail Delivery Fee from customers or pay the fee directly as a cost. If you decide to pay the fee directly, it isn't displayed as a separate line item on customer receipts or contracts.

If you prefer not to collect the Retail Delivery Fee from buyers and don't want to tax shipping, then select Never charge tax on shipping for customers located in Colorado. When you select this option, you're still responsible for remitting these fees to applicable authorities.

If you want to collect the Retail Delivery Fee from buyers but not tax shipping, then create a shipping tax override of 0% specifically for Colorado.

Retailers with 500,000 USD or less of Colorado retail sales in the previous calendar year are exempted from paying this fee until the first day of the calendar quarter after the retailer's annual retail sales exceed 500,000 USD.

If you don't want to charge the RDF, then change your Colorado tax settings.

Steps:

  1. In the Shopify Admin, go to Settings > Taxes and duties > United States.
  2. In the Regions you’re collecting in section, find Colorado and then click … to access the options menu.
  3. Click Edit sales tax information.
  4. Click Show advanced options.
  5. Under Charge shipping tax & Retail Delivery Fee, select Never.

Learn more about tax liability in Colorado. If you're not sure whether you're required to remit taxes in Colorado, then contact US state tax authorities or a local tax professional.

Connecticut

Tax information for Connecticut.
State tax websiteSourcingLocal taxes
Connecticut State Department of Revenue ServicesDestinationNo

Tax liability in Connecticut

Learn more about tax liability in Connecticut. If you're not sure whether you're required to remit taxes in Connecticut, then contact US state tax authorities or a local tax professional.

Delaware

Tax information for Delaware.
State tax websiteSourcingLocal taxes
Delaware Tax CenterNot applicableNo

Delaware does not charge sales tax.

District of Columbia

Tax information for the District of Columbia.
State tax websiteSourcingLocal taxes
DC Office of Tax and RevenueDestinationNo

Learn more about tax liability in the District of Columbia. If you're not sure whether you're required to remit taxes in the District of Columbia, then contact US state tax authorities or a local tax professional.

Florida

Tax information for Florida.
State tax websiteSourcingLocal taxes
Florida Department of RevenueDestinationYes

You can choose whether you want to charge taxes on shipping when you set up your taxes and enter your sales tax ID. If you're not sure whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Florida. If you're not sure whether you're required to remit taxes in Florida, then contact US state tax authorities or a local tax professional.

Georgia

Tax information for Georgia.
State tax websiteSourcingLocal taxes
Georgia Tax CenterDestinationYes

Learn more about tax liability in Georgia. If you're not sure whether you're required to remit taxes in Georgia, then contact US state tax authorities or a local tax professional.

Hawaii

Tax information for Hawaii.
State tax websiteSourcingLocal taxes
State of Hawaii Department of TaxationDestinationYes

Learn more about tax liability in Hawaii. If you're not sure whether you're required to remit taxes in Hawaii, then contact US state tax authorities or a local tax professional.

Hawaii's Gross Excise Tax (GET) is a tax on the gross receipts of businesses engaged in certain activities within the state. It's similar to a sales tax, but instead of being based on the final sale price of goods or services, it's based on the total gross income of the business. The tax collected becomes part of the taxpayer's gross receipts subject to the tax.

For example, a taxpayer sells a product for 100 USD and collects 4 USD in tax, at a 4% tax rate. The taxpayer's gross receipts are now 104 USD (100 X 4%). The tax due on the taxpayers return is 4.16 USD, calculated by charging the tax rate on the gross receipt (104 X 4%). Because of the tax on tax, Hawaii has rules that allow taxpayers to gross up the tax rate to capture this. That is, a taxpayer can collect 4.166% instead of the 4% tax rate and 4.712% instead of the 4.5% tax rate.

In addition, Hawaii's GET is charged at every stage of production and distribution, rather than just at the final sale to the consumer. As a result, businesses must pay the tax on all of their gross receipts, even if they're selling goods or services to other businesses for resale.

Idaho

Tax information for Idaho.
State tax websiteSourcingLocal taxes
Idaho State Tax CommissionDestinationYes

Learn more about tax liability in Idaho. If you're not sure whether you're required to remit taxes in Idaho, then contact US state tax authorities or a local tax professional.

Illinois

Tax information for Illinois.
State tax websiteSourcingLocal taxes
Illinois Department of RevenueOriginYes

Illinois follows origin sourcing rules for sales within the state. For out-of-state sales, destination sourcing applies.

You can choose whether you want to charge taxes on shipping when you set up your taxes and enter your sales tax ID. If you're not sure whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Illinois. If you're not sure whether you're required to remit taxes in Illinois, then contact US state tax authorities or a local tax professional.

Indiana

Tax information for Indiana.
State tax websiteSourcingLocal taxes
Indiana Department of RevenueDestinationNo

Learn more about tax liability in Indiana. If you're not sure whether you're required to remit taxes in Indiana, then contact US state tax authorities or a local tax professional.

Iowa

Tax information for Iowa.
State tax websiteSourcingLocal taxes
Iowa Department of RevenueHybridYes

Learn more about tax liability in Iowa. If you're not sure whether you're required to remit taxes in Iowa, then contact US state tax authorities or a local tax professional.

Kansas

Tax information for Kansas.
State tax websiteSourcingLocal taxes
Kansas Department of RevenueDestinationYes

Learn more about tax liability in Kansas. If you're not sure whether you're required to remit taxes in Kansas, then contact US state tax authorities or a local tax professional.

Kentucky

Tax information for Kentucky
State tax websiteSourcingLocal taxes
Kentucky Department of RevenueDestinationNo

Learn more about tax liability in Kentucky. If you're not sure whether you're required to remit taxes in Kentucky, then contact US state tax authorities or a local tax professional.

Louisiana

Tax information for Louisiana.
State tax websiteSourcingLocal taxes
Louisiana Department of RevenueDestinationYes

Louisiana is generally a destination state, but has some particular rules regarding the state's jurisdictions. Different jurisdictions might have different rules on what counts as nexus based on physical or economic presence. If you're not sure whether you have nexus in a particular jurisdiction, then contact a local tax authority.

Lousiana has simplified registration and reporting for remote sellers. Refer to the Sales and Use Tax Commission for Remote Sellers. If you're not sure whether you're required to remit taxes, or whether you qualify as a remote seller in Louisiana, then contact US state tax authorities or a local tax professional.

You can choose whether you want to charge taxes on shipping when you set up your taxes and enter your sales tax ID. If you're not sure whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Louisiana. If you're not sure whether you're required to remit taxes in Louisiana, then contact US state tax authorities or a local tax professional.

Maine

Tax information for Maine.
State tax websiteSourcingLocal taxes
Maine Revenue ServicesDestinationNo

You can choose whether you want to charge taxes on shipping when you set up your taxes and enter your sales tax ID. If you're not sure whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Maine. If you're not sure whether you're required to remit taxes in Maine, then contact US state tax authorities or a local tax professional.

Maryland

Tax information for Maryland.
State tax websiteSourcingLocal taxes
Comptroller of MarylandDestinationNo

You can choose whether you want to charge taxes on shipping when you set up your taxes and enter your sales tax ID. If you're not sure whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Maryland. If you're not sure whether you're required to remit taxes in Maryland, then contact US state tax authorities or a local tax professional.

Massachusetts

Tax information for Massachusetts.
State tax websiteSourcingLocal taxes
Massachusetts Department of RevenueDestinationNo

In Massachusetts, clothing products with a price under 175 USD are exempt from state sales tax, and clothing products with a price over 175 USD will collect tax only on the amount that their price is over 175 USD. For example, an item of clothing with a price of 200 USD will be taxed on 25 USD, because the first 175 USD is not taxable. Each state defines items of clothing that qualify for exemption differently. If you're not sure whether the items that you sell qualify, then contact state tax authorities or a local tax professional.

To set up a tax override for clothing items, refer to Tax overrides and exemptions.

Learn more about tax liability in Massachusetts. If you're not sure whether you're required to remit taxes in Massachusetts, then contact US state tax authorities or a local tax professional.

Michigan

Tax information for Michigan.
State tax websiteSourcingLocal taxes
Michigan Department of TreasuryDestinationNo

Learn more about tax liability in Michigan. If you're not sure whether you're required to remit taxes in Michigan, then contact US state tax authorities or a local tax professional.

Minnesota

Tax information for Minnesota.
State tax websiteSourcingLocal taxes
Minnesota Department of RevenueDestinationYes

Learn more about tax liability in Minnesota. If you're not sure whether you're required to remit taxes in Minnesota, then contact US state tax authorities or a local tax professional.

Mississippi

Tax information for Mississippi.
State tax websiteSourcingLocal taxes
Mississippi Department of RevenueOriginYes

Learn more about tax liability in Mississippi. If you're not sure whether you're required to remit taxes in Mississippi, then contact US state tax authorities or a local tax professional.

Missouri

Tax information for Missouri.
State tax websiteSourcingLocal taxes
Missouri Department of RevenueOriginYes

Learn more about tax liability in Missouri. If you're not sure whether you're required to remit taxes in Missouri, then contact US state tax authorities or a local tax professional.

Tax liability in Missouri

Nexus is determined using sales from a twelve month rolling period, and is based on the amount of revenue from sales to customers in Missouri. Sales on marketplaces such as Amazon are included, but digital products are not. You might have nexus in Missouri if you met the following condition in a twelve month rolling period:

  • Your revenue from sales to customers in Missouri was 100,000 USD or greater.

If you're not sure whether you're required to remit taxes in Missouri, then contact US state tax authorities or a local tax professional.

Montana

Tax information for Montana.
State tax websiteSourcingLocal taxes
Montana Department of RevenueNot applicableNo

Montana does not charge sales tax.

Nebraska

Tax information for Nebraska
State tax websiteSourcingLocal taxes
Nebraska Department of RevenueDestinationYes

Learn more about tax liability in Nebraska. If you're not sure whether you're required to remit taxes in Nebraska, then contact US state tax authorities or a local tax professional.

Nevada

Tax information for Nevada.
State tax websiteSourcingLocal taxes
State of Nevada Department of TaxationDestinationYes

Learn more about tax liability in Nevada. If you're not sure whether you're required to remit taxes in Nevada, then contact US state tax authorities or a local tax professional.

New Hampshire

Tax information for New Hampshire.
State tax websiteSourcingLocal taxes
New Hampshire Department of Revenue AdministrationNot applicableNo

New Hampshire does not charge sales tax.

New Jersey

Tax information for New Jersey.
State tax websiteSourcingLocal taxes
New Jersey Treasury Division of TaxationDestinationNo

In New Jersey, most clothing and footwear products are exempt from state sales tax. To set up a tax override for these items, refer to Tax overrides and exemptions.

Learn more about tax liability in New Jersey. If you're not sure whether you're required to remit taxes in New Jersey, then contact US state tax authorities or a local tax professional.

New Mexico

Tax information for New Mexico.
State tax websiteSourcingLocal taxes
New Mexico Taxation and RevenueDestinationYes

Learn more about tax liability in New Mexico. If you're not sure whether you're required to remit taxes in New Mexico, then contact US state tax authorities or a local tax professional.

New York

Tax information for New York.
State tax websiteSourcingLocal taxes
New York State Department of Taxation and FinanceDestinationYes

In New York, clothing products, footwear products, and items used to repair clothing products with an individual price under 110 USD are exempt from state sales tax. For example, two items with a combined price of 200 USD are each exempt from sales tax, but one item with an individual price of 110 USD is subject to sales tax. This exemption does not apply in all local jurisdictions. Each state defines items of clothing that qualify for exemption differently. If you're not sure whether the items that you sell qualify, then contact state tax authorities or a local tax professional.

To set up a tax override for these items, refer to Tax overrides and exemptions.

New York uses quarters to determine tax liability that differ from other jurisdictions. Tax quarters in New York are the following:

  • March, April, and May
  • June, July, and August
  • September, October, and November
  • December, January, and February

Learn more about tax liability in New York. If you're not sure whether you're required to remit taxes in New York, then contact US state tax authorities or a local tax professional.

North Carolina

Tax information for North Carolina.
State tax websiteSourcingLocal taxes
North Carolina Department of RevenueDestinationYes

Learn more about tax liability in North Carolina. If you're not sure whether you're required to remit taxes in North Carolina, then contact US state tax authorities or a local tax professional.

North Dakota

Tax information for North Dakota.
State tax websiteSourcingLocal taxes
North Dakota Office of State Tax CommissionerDestinationYes

Learn more about tax liability in North Dakota. If you're not sure whether you're required to remit taxes in North Dakota, then contact US state tax authorities or a local tax professional.

Ohio

Tax information for Ohio.
State tax websiteSourcingLocal taxes
Ohio Department of TaxationOriginYes

Ohio follows origin sourcing. However, if a seller is based outside of Ohio, sells to customers in the state, and has economic nexus in Ohio, then they should charge destination sales tax based on the customer's location.

Learn more about tax liability in Ohio. If you're not sure whether you're required to remit taxes in Ohio, then contact US state tax authorities or a local tax professional.

Oklahoma

Tax information for Oklahoma.
State tax websiteSourcingLocal taxes
Oklahoma Tax CommissionDestinationYes

Learn more about tax liability in Oklahoma. If you're not sure whether you're required to remit taxes in Oklahoma, then contact US state tax authorities or a local tax professional.

Oregon

Tax information for Oregon.
State tax websiteSourcingLocal taxes
Oregon Department of RevenueNot applicableNo

Oregon does not charge sales tax.

Pennsylvania

Tax information for Pennsylvania.
State tax websiteSourcingLocal taxes
Pennsylvania Department of RevenueOriginYes

Learn more about tax liability in Pennsylvania. If you're not sure whether you're required to remit taxes in Pennsylvania, then contact US state tax authorities or a local tax professional.

Puerto Rico

Tax information for Puerto Rico.
Tax websiteSourcingLocal taxes
Finance Department of Puerto RicoDestinationYesYes

Learn more about tax liability in Puerto Rico. If you're not sure whether you're required to remit taxes in Puerto Rico, then contact US state tax authorities or a local tax professional.

Rhode Island

Tax information for Rhode Island.
State tax websiteSourcingLocal taxes
State of Rhode Island Division of TaxationDestinationNo

In Rhode Island, clothing and footwear products with an individual price of 250 USD or less are exempt from state sales tax, and only the incremental amount above 250 USD is subject to sales tax. For example, if a suit costs 275 USD, then the tax applies only to 25 USD. Each state defines items of clothing that qualify for exemption differently. If you're not sure whether the items that you sell qualify, then contact state tax authorities or a local tax professional.

To set up a tax override for these items, refer to Tax overrides and exemptions.

Learn more about tax liability in Rhode Island. If you're not sure whether you're required to remit taxes in Rhode Island, then contact US state tax authorities or a local tax professional.

South Carolina

Tax information for South Carolina.
State tax websiteSourcingLocal taxes
South Carolina Department of RevenueDestinationYes

Learn more about tax liability in South Carolina. If you're not sure whether you're required to remit taxes in South Carolina, then contact US state tax authorities or a local tax professional.

South Dakota

Tax information for South Dakota.
State tax websiteSourcingLocal taxes
South Dakota Department of RevenueDestinationYes

Learn more about tax liability in South Dakota. If you're not sure whether you're required to remit taxes in South Dakota, then contact US state tax authorities or a local tax professional.

Tennessee

Tax information for Tennessee.
State tax websiteSourcingLocal taxes
Tennessee Department of RevenueOriginYes

Learn more about tax liability in Tennessee. If you're not sure whether you're required to remit taxes in Tennessee, then contact US state tax authorities or a local tax professional.

Texas

Tax information for Texas.
State tax websiteSourcingLocal taxes
Texas Comptroller of Public AccountsOriginYes

Texas is an origin state for sellers that have a physical presence in the state. If you have nexus in Texas but do not have a physical location there, then Texas is considered a destination state.

Learn more about tax liability in Texas. If you're not sure whether you're required to remit taxes in Texas, then contact US state tax authorities or a local tax professional.

Utah

Tax information for Utah.
State tax websiteSourcingLocal taxes
Utah State Tax CommissionOriginYes

Learn more about tax liability in Utah. If you're not sure whether you're required to remit taxes in Utah, then contact US state tax authorities or a local tax professional.

Vermont

Tax information for Vermont.
State tax websiteSourcingLocal taxes
Vermont Department of TaxesDestinationYes

Learn more about tax liability in Vermont. If you're not sure whether you're required to remit taxes in Vermont, then contact US state tax authorities or a local tax professional.

Virginia

Tax information for Virginia.
State tax websiteSourcingLocal taxes
Virginia TaxOriginYes

Virginia is considered an origin state, but out-of-state sellers should apply destination rules for determining tax.

Learn more about tax liability in Virginia. If you're not sure whether you're required to remit taxes in Virginia, then contact US state tax authorities or a local tax professional.

Washington

Tax information for Washington.
State tax websiteSourcingLocal taxes
Washington State Department of RevenueDestinationYes

Washington imposes a business and occupations tax on most companies that operate in or make sales into the state. The business and occupations tax is filed and remitted on the same form as the Washington sales and use tax.

Learn more about tax liability in Washington. If you're not sure whether you're required to remit taxes in Washington, then contact US state tax authorities or a local tax professional.

West Virginia

Tax information for West Virginia.
State tax websiteSourcingLocal taxes
West Virginia State Tax DepartmentDestinationYes

Learn more about tax liability in West Virginia. If you're not sure whether you're required to remit taxes in West Virginia, then contact US state tax authorities or a local tax professional.

Wisconsin

Tax information for Wisconsin.
State tax websiteSourcingLocal taxes
State of Wisconsin Department of RevenueDestinationYes

Learn more about tax liability in Wisconsin. If you're not sure whether you're required to remit taxes in Wisconsin, then contact US state tax authorities or a local tax professional.

Wyoming

Tax information for Wyoming.
State tax websiteSourcingLocal taxes
Wyoming Department of RevenueDestinationNo

Learn more about tax liability in Wyoming. If you're not sure whether you're required to remit taxes in Wyoming, then contact US state tax authorities or a local tax professional.

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