US Sales Tax Map: All 50 States + DC
Economic nexus thresholds, marketplace facilitator rules, and product taxability by state
No national US sales tax
The United States has NO national sales tax. Each state has its own rules, rates, and definitions. You may have obligations in multiple states simultaneously based on your sales volume, transaction count, physical presence (offices, employees, inventory), or use of fulfillment services (Amazon FBA, 3PL warehouses).
All US States & Territories
Economic Nexus
Most states trigger economic nexus at USD 100,000 in revenue or 200 separate transactions within a calendar year. Some states use rolling 12-month periods. Once you hit a threshold, you must register, collect, and remit sales tax in that state.
Marketplace Facilitator Laws
45+ states require marketplaces (Amazon, Etsy, eBay, Shopify Markets, Walmart) to collect and remit sales tax on behalf of sellers. However, sellers may still need to register independently for income tax, reporting requirements, or obligations not covered by marketplace collection.
Physical Nexus
Offices, employees, contractors, inventory stored in fulfillment centers (Amazon FBA, 3PL), or business activity in a state typically creates physical nexus regardless of revenue or transaction thresholds. Physical nexus often predates economic nexus rules.
Amazon FBA and physical nexus
If you use Amazon FBA, Amazon stores your inventory in fulfillment centers across multiple states. This can create physical nexus in those states — even if you have no employees, contractors, or office there. You may owe sales tax registration and remittance in states where you have never deliberately operated. Verify your FBA inventory locations and consult a US sales tax professional.
Sources
Source: State tax authority websites and publicly available nexus guidance. All thresholds are approximate and subject to legislative change. This data is for educational purposes only — always verify current thresholds with the relevant state department of revenue before making compliance decisions.
Educational Disclaimer
The information on this page is provided for general educational purposes only. It does not constitute tax, legal, or accounting advice. US sales tax law is highly fragmented — each state, county, city, and special taxing district may have different rules. Rates, thresholds, and taxability determinations shown here may be outdated, incomplete, or inapplicable to your specific situation.
Always consult a qualified US sales tax professional (CPA, tax attorney, or a dedicated sales tax compliance service) before registering in any state, collecting sales tax from customers, or filing returns. Do not rely on this data for compliance purposes.