US taxes reference

Caution

The following reference guide is for informational purposes only, and is not intended to replace professional tax advice. State tax laws change frequently. If you have further questions about whether tax legislation applies to you, then you should contact US state tax authorities or a tax professional. It's your responsibility to consult with tax authorities or tax professionals to verify that you charge your customers the correct tax rates, and to ensure you file and remit your taxes correctly.

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 Type	Details
Entity Type	The 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 > General. In the Store details section, find your Billing address, and then click the pencil icon. Update the 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 Address	You 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 Address	In your Shopify admin, go to Settings > General. In the Store details section, find your Billing address, and then click the pencil icon. Update the Address.
Business Phone Number	In your Shopify admin, go to Settings > General. In the Store details section, find your store name, and then click the pencil icon. Update the Store phone.
Date of First Sale/Liability Date	In your Shopify admin, go to Settings > Taxes and duties > United States. In the Manage tax liability section, click Show all liabilities.
Contact person	In 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 Number	The 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 Address	In 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.
Merchant ID, Merchant Account ID, or Merchant Card Processor Account	This information isn't stored in Shopify. If you need to provide one of these identifiers to a third party, then you can use your store ID instead. To get your store ID, contact Shopify Support.

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:

• Georgia
• Missouri
• Nevada
• Pennsylvania

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

Alabama	Alaska	Arizona	Arkansas	California
Colorado	Connecticut	Delaware	District of Columbia	Florida
Georgia	Hawaii	Idaho	Illinois	Indiana
Iowa	Kansas	Kentucky	Louisiana	Maine
Maryland	Massachusetts	Michigan	Minnesota	Mississippi
Missouri	Montana	Nebraska	Nevada	New Hampshire
New Jersey	New Mexico	New York	North Carolina	North Dakota
Ohio	Oklahoma	Oregon	Pennsylvania	Puerto Rico
Rhode Island	South Carolina	South Dakota	Tennessee	Texas
Utah	Vermont	Virginia	Washington	West Virginia
Wisconsin	Wyoming

Alabama

Tax information for Alabama.

State tax website	Sourcing	Local taxes
Alabama Department of Revenue	Destination	Yes

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 website	Sourcing	Local taxes
Alaska Department of Revenue	Destination	Yes

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 website	Sourcing	Local taxes
State of Arizona Department of Revenue	Origin	Yes

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 website	Sourcing	Local taxes
Arkansas Department of Finance and Administration	Destination	Yes

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 website	Sourcing	Local taxes
California Department of Tax and Fee Administration	Hybrid	Yes

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.

Caution

The default setting of Destination is appropriate for most sellers, but which sourcing you should choose is based on how you've registered with California. It's your responsibility to ensure that you're collecting the correct tax. If you’re not certain what to charge, then consult with US state tax authorities or a tax professional.

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 website	Sourcing	Local taxes
Colorado Department of Revenue	Destination	Yes

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 0.29 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 customers and don't want to tax shipping, then you can adjust your sales tax settings to never charge shipping tax and Retail Delivery Fee 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 customers 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.

Note

Currently, the Retail Delivery Fee is displayed in the taxes column of Shopify reports when it's applied.

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 website	Sourcing	Local taxes
Connecticut State Department of Revenue Services	Destination	No

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 website	Sourcing	Local taxes
Delaware Tax Center	Not applicable	No

Delaware does not charge sales tax.

District of Columbia

Tax information for the District of Columbia.

State tax website	Sourcing	Local taxes
DC Office of Tax and Revenue	Destination	No

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 website	Sourcing	Local taxes
Florida Department of Revenue	Destination	Yes

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.

Note

Economic nexus tax laws came into force in Florida on July 1, 2021.

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 website	Sourcing	Local taxes
Georgia Tax Center	Destination	Yes

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 website	Sourcing	Local taxes
State of Hawaii Department of Taxation	Destination	Yes

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 website	Sourcing	Local taxes
Idaho State Tax Commission	Destination	Yes

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 website	Sourcing	Local taxes
Illinois Department of Revenue	Origin	Yes

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 website	Sourcing	Local taxes
Indiana Department of Revenue	Destination	No

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 website	Sourcing	Local taxes
Iowa Department of Revenue	Hybrid	Yes

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 website	Sourcing	Local taxes
Kansas Department of Revenue	Destination	Yes

Note

Economic nexus tax laws came into force in Kansas on July 1, 2021.

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 website	Sourcing	Local taxes
Kentucky Department of Revenue	Destination	No

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 website	Sourcing	Local taxes
Louisiana Department of Revenue	Destination	Yes

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 website	Sourcing	Local taxes
Maine Revenue Services	Destination	No

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 website	Sourcing	Local taxes
Comptroller of Maryland	Destination	No

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 website	Sourcing	Local taxes
Massachusetts Department of Revenue	Destination	No

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 website	Sourcing	Local taxes
Michigan Department of Treasury	Destination	No

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 website	Sourcing	Local taxes
Minnesota Department of Revenue	Destination	Yes

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.

Starting July 1, 2024, Minnesota is requiring merchants to collect $0.50 USD on each order shipped to the state which contains at least $100 in eligible items.

Retailers with $1,000,000 USD or less of Minnesota 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 $1,000,000 USD.

To activate or deactivate this fee, contact Shopify Support.

Mississippi

Tax information for Mississippi.

State tax website	Sourcing	Local taxes
Mississippi Department of Revenue	Origin	Yes

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 website	Sourcing	Local taxes
Missouri Department of Revenue	Origin	Yes

Note

Missouri has physical nexus tax laws, but it doesn't currently have tax laws in effect. Economic nexus tax laws take effect on January 1, 2023.

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 website	Sourcing	Local taxes
Montana Department of Revenue	Not applicable	No

Montana does not charge sales tax.

Nebraska

Tax information for Nebraska

State tax website	Sourcing	Local taxes
Nebraska Department of Revenue	Destination	Yes

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 website	Sourcing	Local taxes
State of Nevada Department of Taxation	Destination	Yes

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 website	Sourcing	Local taxes
New Hampshire Department of Revenue Administration	Not applicable	No

New Hampshire does not charge sales tax.

New Jersey

Tax information for New Jersey.

State tax website	Sourcing	Local taxes
New Jersey Treasury Division of Taxation	Destination	No

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 website	Sourcing	Local taxes
New Mexico Taxation and Revenue	Destination	Yes

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 website	Sourcing	Local taxes
New York State Department of Taxation and Finance	Destination	Yes

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 website	Sourcing	Local taxes
North Carolina Department of Revenue	Destination	Yes

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 website	Sourcing	Local taxes
North Dakota Office of State Tax Commissioner	Destination	Yes

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 website	Sourcing	Local taxes
Ohio Department of Taxation	Origin	Yes

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 website	Sourcing	Local taxes
Oklahoma Tax Commission	Destination	Yes

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 website	Sourcing	Local taxes
Oregon Department of Revenue	Not applicable	No

Oregon does not charge sales tax.

Pennsylvania

Tax information for Pennsylvania.

State tax website	Sourcing	Local taxes
Pennsylvania Department of Revenue	Origin	Yes

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 website	Sourcing	Local taxes
Finance Department of Puerto Rico	Destination	Yes	Yes

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 website	Sourcing	Local taxes
State of Rhode Island Division of Taxation	Destination	No

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 website	Sourcing	Local taxes
South Carolina Department of Revenue	Destination	Yes

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 website	Sourcing	Local taxes
South Dakota Department of Revenue	Destination	Yes

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 website	Sourcing	Local taxes
Tennessee Department of Revenue	Origin	Yes

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 website	Sourcing	Local taxes
Texas Comptroller of Public Accounts	Origin	Yes

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 website	Sourcing	Local taxes
Utah State Tax Commission	Origin	Yes

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 website	Sourcing	Local taxes
Vermont Department of Taxes	Destination	Yes

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 website	Sourcing	Local taxes
Virginia Tax	Origin	Yes

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 website	Sourcing	Local taxes
Washington State Department of Revenue	Destination	Yes

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 website	Sourcing	Local taxes
West Virginia State Tax Department	Destination	Yes

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 website	Sourcing	Local taxes
State of Wisconsin Department of Revenue	Destination	Yes

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 website	Sourcing	Local taxes
Wyoming Department of Revenue	Destination	No

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.