Sales Tax Rates 2026 and Economic Nexus Thresholds 2024 State by State

Update of December 14, 2025

The updated sales tax rates for the year 2026 can be viewed on this page of the ExportUSA website:

Sales Tax Update 2026 -  https://www.exportusa.us/lista-aliquote-sales-tax-america-stato-per-stato.php

The 2026 rate update published includes both state-level rates and additional local, county, and municipal sales taxes, providing a clear idea of the impact of this form of indirect taxation on the final sale price to the consumer / end user of the good / service.

Update of 11/16/2023

Sales Thresholds to Reach Economic Nexus for the Sales Tax in 2024 in the United States 

Contact us to receive updates on sales tax rates state by state

Alabama	Annual sales in the state: $250,000
Alaska	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Arizona	Annual sales in the state: $100,000
Arkansas	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
California	Annual sales in the state: $500,000
Colorado	Annual sales in the state: $100,000
Connecticut	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Delaware	Does not apply sales tax
Distr. Columbia	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Florida	Annual sales in the state: $100,000
Georgia	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Hawaii	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Idaho	Annual sales in the state: $100,000
Illinois	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Indiana	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Iowa	Annual sales in the state: $100,000
Kansas	Annual sales in the state: $100,000
Kentucky	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Louisiana	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Maine	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Maryland	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Massachusetts	Annual sales in the state: $100,000
Michigan	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Minnesota	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Mississippi	Annual sales in the state: $250,000
Missouri	Annual sales in the state: $100,000
Montana	Does not apply sales tax
Nebraska	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Nevada	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
New Hampshire	Does not apply sales tax
New Jersey	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
New Mexico	Annual sales in the state: $100,000
New York	Annual sales in the state: $500,000 / Number of Transactions in the state: 100
North Carolina	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
North Dakota	Annual sales in the state: $100,000
Ohio	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Oklahoma	Annual sales in the state: $100,000
Oregon	Does not apply sales tax
Pennsylvania	Annual sales in the state: $100,000
Rhode Island	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
South Carolina	Annual sales in the state: $100,000
South Dakota	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Tennessee	Annual sales in the state: $100,000
Texas	Annual sales in the state: $500,000
Utah	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Vermont	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Virginia	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Washington	Annual sales in the state: $100,000
West Virginia	Annual sales in the state: $100,000 / Number of Transactions in the state: 200
Wisconsin	Annual sales in the state: $100,000
Wyoming	Annual sales in the state: $100,000 / Number of Transactions in the state: 200

Notes:

In many states, there is also an additional local sales tax imposed on top of the state sales tax.

Three states have a mandatory local surcharge: California (1%), Utah (1.25%), and Virginia (1%). This additional rate is included in the state rate column.

Sales taxes in Hawaii, New Mexico, and South Dakota are also applied to many business services.

Salem County, N.J., is not subject to the state-level sales tax, which makes the average local sales tax in New Jersey negative.

DISCLAIMER

The information contained in this article does not constitute legal advice or professional consultancy of any kind; it is provided solely as general, explanatory information. Please also note that ExportUSA is neither a law firm nor an accounting firm. We strongly advise against making decisions based solely on the content of this page, as the information provided may be outdated or contain inaccuracies. Readers should always seek guidance from qualified professionals before acting on any information presented here.

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