States Sales Tax Table 2025

Sales tax can be intricate and ever-changing, making it a complicated landscape. To stay on top of your sales tax obligations, you must stay updated with the constantly evolving tax rules and regulations. Hence, we’ve created a Sales Tax Table for all the states to help provide you with a comprehensive resource of information you need for your sales tax compliance.

Explore our handy go-to sales tax guide summed up in comprehensive sales tax charts. Refer to the sales tax tables to get information about sales tax in each state. Don’t forget to bookmark this blog to stay on top of the latest updates we will make occasionally.

Sales Tax Table Definition of Terms

• Economic Nexus – this row indicates whether a state has economic nexus provisions. Economic nexus generally means that if a remote seller passes a state’s economic threshold for total revenue or number of transactions, they are legally obligated to collect and remit sales tax in that state. No physical presence is required.
• Marketplace Facilitators – a business that forms contracts with third parties and sells any services or goods.
• TPP – stands for Tangible Personal Property. It refers to goods that have a physical existence. 
• Clothing – as a TPP, sales tax on clothing is more complex than other commodities because it may or may not be exempt. 
• Digital Products – this row indicates whether sales of digital products transferred electronically, including downloaded music, videos, and books, are subject to tax.
• EFT – stands for Electronic Funds Transfer. This allows taxpayers to make Sales, Withholding, and a variety of other tax payments electronically via the ACH network.
• SaaS – stands for Software as a Service. This row indicates whether SaaS is subject to sales tax. In the SaaS scenario, the seller owns, operates, and maintains the software application and the server that hosts the software. Customers access the software via the world wide web. The software is not transferred to the customer, and the customer has no right to download, copy, or modify the software. The seller bills customers on a per-use or periodic basis.
• Grocery Food – this row sets forth the taxability of non-prepared grocery food. Food prepared by a grocery is taxable in all states as meals. Many states that exempt grocery food exclude certain items such as soft drinks, candy, and confections.
• Prepared Food – this row indicates whether sales of prepared food are taxable. Exemptions may apply to sales made to specific purchasers.
• Services – these are tasks and activities performed for the benefit of the recipients. Depending on the service category, it may or may not be sales tax-exempt.
• Shipping – indicates whether the delivery of goods to the consumer are taxable. This usually depends when shipping fee is billed as a separate item.

 

Alabama Sales Tax Table

AL Sales Tax Rate 4% Economic Nexus Out-of-state sellers are required to register for a license and to collect and remit tax. Sales Threshold: Value $250,000 Sales Threshold: Volume n/a Electronic Filing Yes, required for all taxpayers Electronic Payment Yes, required for taxpayers making individual payments of $750 or more. Filing Due Date 20th Department of Revenue Contact Info taxpolicy@revenue.alabama.gov 1-334-242-1490 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable Taxability: Grocery Food Taxable. Taxed at a reduced rate of 3% effective September 1, 2023. Taxability: Prepared Food Taxable Taxability: Services in general Services are generally not taxable Taxability: Shipping Exempt

Alaska Sales Tax Table

• not applicable
• AK’s state-wide sales tax rate is 0%. It is important to note that Alaska has a different effectivity rate date per city within the state with the Remote Seller Sales Tax Code, which only applies to Local municipalities in Alaska that choose to adopt it. For more information, you can visit the Alaska Remote Seller Sales Tax Commission.
• Starting January 1, 2025, the Alaska Remote Seller Sales Tax Commission (ARSSTC) will no longer use transaction counts to determine economic nexus. Businesses will only need to register with the ARSSTC if their gross sales, including marketplace sales, exceed $100,000 in the current or previous calendar year. Sellers with gross sales below $100,000 in 2024 may cancel their registrations after this date, but they must continue collecting and remitting taxes until the cancellation is formally processed. Taxpayers currently registered should review their gross sales and transaction counts to determine eligibility for cancellation, which can be completed using the ARSSTC Remote Seller Account Closure Form.

Arizona Sales Tax Table

AZ Sales Tax Rate 5.60% Economic Nexus A remote seller, not facilitated by a marketplace facilitator, will be required to pay TPT on retail sales. Sales Threshold: Value $100,0000 Sales Threshold: Volume n/a Electronic Filing Yes, but amended returns cannot be filed electronically. Electronic Payment Yes, required for taxpayers whose tax liability in the prior year was $1 million or more. Filing Due Date 20th Department of Revenue Contact Info 602-255-3381 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Arkansas Sales Tax Table

AR Sales Tax Rate 6.50%, Food rate is 0.125% Economic Nexus Remote sellers and marketplace facilitators must collect sales tax if they had aggregate sales within the state or deliveries to locations within the state in the previous or current calendar year. Sales Threshold: Value $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes. Beginning January 1, 2024, required if the average monthly tax liability for the preceding fiscal year is $5,000 or more. Electronic Payment Yes. Required if average monthly tax liability for the preceding year exceeded $20,000. Beginning January 1, 2024, required if the average monthly tax liability for the preceding fiscal year is $5,000 or more. Filing Due Date 20th Department of Revenue Contact Info sales.tax@dfa.arkansas.gov 501-682-7104 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Exempt. SaaS is not a taxable service. Software transferred electronically is also not taxable. Taxability: Grocery Food Taxable. Food and ingredients are taxed at a reduced state rate of 1.5% plus any applicable local rate. Taxability: Prepared Food Taxable. Ineligible for the reduced tax rate on food. Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

California Sales Tax Table

CA Sales Tax Rate 7.25%. The 7.25% current total statewide base includes 1% that goes to city and county (local) funds and operations. Economic Nexus Retailers outside California (remote sellers) must register with the CDTFA. Sales Threshold: Value $500,0000 Sales Threshold: Volume n/a Electronic Filing Yes. Single-outlet retailer accounts and businesses with only one location that pre-pay quarterly may file electronically. Only Form BOE-401-A (with Schedules A and T only) and Form BOE-401-EZ may be filed electronically. Electronic Payment Yes. Required if the estimated monthly tax liability is $10,000 or more. Filing Due Date Last day of the month Department of Revenue Contact Info https://www.cdtfa.ca.gov/email 1-800-400-7115 / Out-of-state office: 916-227-6600 Taxability: TPP Taxable Taxability: Clothing Taxable. Exemptions allowed for (1) new children’s clothing sold to nonprofit organizations for free distribution to elementary school children and (2) used clothing sold by certain thrift stores benefiting the chronically ill. Taxability: Digital Products Exempt Taxability: SaaS Exempt. Transfers of software or information by electronic means are also not taxable. Taxability: Grocery Food Exempt. Certain meals are taxed. Exceptions apply. Taxability: Prepared Food Taxable. Taxable sales include: “hot prepared food products” and meals for consumption on or off the seller’s premises; and cold food products “suitable for consumption on the seller’s premises” if the seller meets 80-80 rule. Taxability: Services in general Services are generally not taxable. Taxability: Shipping Exempt

Colorado Sales Tax Table

CO Sales Tax Rate 2.90%. An additional state sales tax rate applies to sales of marijuana and marijuana products. Economic Nexus Remote retailers are required to collect Colorado sales tax and must also collect state-collected local sales tax and special district tax. Sales Threshold: Value $100,0000 Sales Threshold: Volume n/a Electronic Filing Yes. Electronic Payment Yes. Required for taxpayers whose sales tax liability for the previous calendar year exceeded $75,000. Filing Due Date 20th Department of Revenue Contact Info https://cdor.colorado.gov/business-tax-webform 303-238-7378 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Exempt. Taxability: Grocery Food Exempt. Certain taxable items include carbonated water, chewing gum, seeds, and plants to grow food, prepared salads and salad bars, cold sandwiches, deli trays, candy, soft drinks, and hot/cold beverages served in unsealed cups through a vending machine. Although there is no state-imposed sales tax on grocery food, cities and counties may levy local sales taxes at their discretion (e.g., Denver). Taxability: Prepared Food Taxable. Sales tax applies to items excluded from the definition of “food” and food sold by eating establishments. Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Connecticut Sales Tax Table

CT Sales Tax Rate 6.35%. 7.75% for jewelry costing more than $5,000, and specific clothing, footwear, and other items that cost more than $1,000. Economic Nexus Out-of-state retailers that sell tangible personal property or services from outside Connecticut to a destination within Connecticut must collect and remit sales tax. Sales Threshold: Value $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Required if prior year liability exceeded $10,000 for the 12-month period ending the preceding June 30. Filing Due Date Last day of the month Department of Revenue Contact Info drs@po.state.ct.us 860-297-5962 Taxability: TPP Taxable Taxability: Clothing Taxable. Clothing and footwear that costs more than $1,000 are subject to the luxury goods tax. Taxability: Digital Products Taxable Taxability: SaaS Taxable. Computer and data processing services are subject to a reduced sales tax rate. Taxability: Grocery Food Exempt. Taxability: Prepared Food Taxable. The sales tax rate for meals sold by eating establishments, caterers, or grocery stores is 7.35%. Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Delaware Sales Tax Table

• not applicable
• DE neither imposes state nor local sales tax.

District of Columbia Sales Tax Table

DC Sales Tax Rate 6% Economic Nexus Remote sellers must collect and remit District sales tax. Sales Threshold: Value $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Required when the payment due for the tax period exceeds $25,000 and for payments made by third-party bulk filers. Filing Due Date 20th Department of Revenue Contact Info https://mytax.dc.gov/ 202-727-4829 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable. Data processing services and software transferred electronically are taxable. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable. Sales tax applies to “food or drinks prepared for immediate consumption.” Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Florida Sales Tax Table

FL Sales Tax Rate 6% Economic Nexus Out-of-state retailers and marketplace providers with no physical presence in Florida are required to collect Florida’s sales and use tax on sales of taxable items delivered to purchasers in Florida if the out-of-state retailer or marketplace provider makes a substantial number of remote sales into Florida. Sales Threshold: Amount $100,0000 Sales Threshold: Volume n/a Electronic Filing Yes. The taxpayer must file returns and remit payments electronically when the taxes paid in the prior state fiscal year were $5,000 or more. Electronic Payment Yes Filing Due Date 20th Department of Revenue Contact Info emaildor@floridarevenue.com 850-488-6800 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Exempt Taxability: SaaS Exempt Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable. Taxable sales include food sold by eating establishments and food sold for consumption at tables, counters, or parking facilities provided by the seller. Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Georgia Sales Tax Table

GA Sales Tax Rate 4% Economic Nexus A remote seller is a “dealer“ with nexus if they have in the previous or current calendar year from retail sales of tangible personal property for electronic or physical delivery within Georgia or use, consumption, distribution, or storage in Georgia. Sales Threshold: Amount $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes. Required for taxpayers who are required to pay by EFT (Electronic Fund Transfer). Optional for other taxpayers. Electronic Payment Yes. EFT is required for payments exceeding $500. Filing Due Date 20th Department of Revenue Contact Info localgovt.services@dor.ga.gov 877-423-6711 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Exempt. Digital products (i.e., ebooks, downloadable video content, mobile apps) will remain exempt from taxation until the conclusion of 2023. However, following the signing of Georgia Senate Bill 56 on May 2, 2023, digital products, goods, services, and downloaded codes within Georgia will be subject to Georgia sales and use tax as of January 1, 2024. Taxability: SaaS Exempt Taxability: Grocery Food Exempt. “Food and food ingredients” does not include prepared food, alcoholic beverages, dietary supplements, over-the-counter drugs, or tobacco. Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Hawaii Sales Tax Table

HI Sales Tax Rate 4%. 0.5% rate for wholesalers/manufacturers. Economic Nexus A business is required to collect and remit sales tax if the sales threshold is met in the current or immediately preceding calendar year. Sales Threshold: Amount $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Required for taxpayers whose annual tax liability exceeds $100,0000 in any taxable year. Filing Due Date 20th Department of Revenue Contact Info taxpayer.services@hawaii.gov 808-587-4242 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable. Software delivered electronically and computer services are taxable. Taxability: Grocery Food Taxable. Food purchased with federal food coupons or vouchers is exempted. Taxability: Prepared Food Taxable Taxability: Services in general Services are taxable unless specifically exempted. Taxability: Shipping Taxable

Idaho Sales Tax Table

ID Sales Tax Rate 6% Economic Nexus Remote sellers must collect and remit state-level Idaho sales tax. Sales Threshold: Amount $100,0000 Sales Threshold: Volume n/a Electronic Filing Yes Electronic Payment Yes. Required when the amount due is $100,0000 or more. Filing Due Date 20th Department of Revenue Contact Info taxrep@tax.idaho.gov 800-972-7660 Taxability: TPP Taxable Taxability: Clothing Taxable. An exemption applies to purchases of clothes and footwear by nonsale clothiers that provide free clothes to the needy. Taxability: Digital Products Taxable. Digital products (digital music, digital books, digital videos, and digital games) where the buyer has a permanent right to use these products are considered TPP, and so are taxable. However, leases or rentals of these digital products are not subject to taxation. Taxability: SaaS Exempt. Exemptions allowed for remotely accessed (cloud) computer software and purchase of computer time to access or receive services from a computer owned and operated by another. Taxability: Grocery Food Taxable Taxability: Prepared Food Taxable. All food sales are generally taxable. However, prepared food or beverage supplied by a retailer free of charge to its employees is exempt if the retailer sells prepared food or beverages in its normal course of business. Taxability: Services in general Majority of service-based transactions, such as janitorial services and landscaping, are not taxable. Taxability: Shipping Exempt

Illinois Sales Tax Table

IL Sales Tax Rate 6.25%. Grocery food, drugs, medical appliances, and modifications to make a motor vehicle usable by a disabled person are taxed at 1%. Economic Nexus Remote retailers are required to collect sales tax if either threshold is met for a 12-month period. Sales Threshold: Amount $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Required for taxpayers whose state and local sales and use tax liability in the preceding calendar year was at least $200,000. Taxpayers who file electronic returns are also required to make electronic payments. Filing Due Date 20th Department of Revenue Contact Info rev.localtax@illinois.gov 800-732-8866 Taxability: TPP Taxable. Includes retail leases of certain forms of tangible personal property (TPP). Exemptions are only applicable to retail leases of motor vehicles, watercraft, aircraft, and semitrailers. Taxability: Clothing Taxable Taxability: Digital Products Exempt Taxability: SaaS Exempt Taxability: Grocery Food Taxable. Beginning on July 1, 2022, and until July 1, 2023, tax is not imposed on food for human consumption that is to be consumed off the premises where it is sold. Taxability: Prepared Food Taxable Taxability: Services in general Services are generally not taxable. Taxability: Shipping Exempt

Indiana Sales Tax Table

IN Sales Tax Rate 7% Economic Nexus Sellers are liable for collecting Indiana sales tax if one of two sales thresholds is met for 12 months. Sales Threshold: Amount $100,0000 Sales Threshold: Volume n/a Electronic Filing Yes. New retailers are required to report and remit sales tax using the department’s online filing program. Electronic Payment Yes. Required if the taxpayer’s estimated monthly tax liability for the current tax year or the average monthly tax liability for the preceding year exceeds $10,000. Filing Due Date 20th Department of Revenue Contact Info https://www.in.gov/dor/contact-us/contact-us-by-phone-email-or-mail/contact-the-indiana-department-of-revenue/ 317-232-2240 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable. Taxable if the seller grants the end user a right of permanent use that is not conditioned upon continued payment by the purchaser. Taxability: SaaS Exempt. Exempt if the customer does not have an ownership interest in the software and does not control or possess the software or the server. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable. However, starting January 1, 2025, businesses that receive 75% of their total sales from sales of prepared food can now apply for a 50% sales tax exemption on their electric meter without a need for a utility check. Taxability: Services in general Services are generally not taxable. Taxability: Shipping Taxable

Iowa Sales Tax Table

IA Sales Tax Rate 6% Economic Nexus Retailers are required to collect Iowa sales tax. Sales Threshold: Amount $100,0000 Sales Threshold: Volume n/a Electronic Filing Yes Electronic Payment Yes Filing Due Date Last day of the month Department of Revenue Contact Info https://tax.iowa.gov/iowa-tax-question 800-367-3388 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Kansas Sales Tax Table

KS Sales Tax Rate 6.50% Economic Nexus An out-of-state seller from sales to in-state customers, must collect sales tax. Sales Threshold: Amount $100,0000 Sales Threshold: Volume n/a Electronic Filing Yes Electronic Payment Yes. Required if total sales tax liability exceeds $45,000 in any calendar year. Filing Due Date 25th Department of Revenue Contact Info kdor_tac@ks.gov 785-368-8222 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Exempt Taxability: SaaS Exempt Taxability: Grocery Food Exempt. Local sales tax rates imposed by the city or county are still applicable. Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Kentucky Sales Tax Table

KY Sales Tax Rate 6% Economic Nexus Remote sellers must collect Kentucky sales tax. Sales Threshold: Amount $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes Filing Due Date 20th Department of Revenue Contact Info https://revenue.ky.gov/Get-Help/Pages/Contact-Us.aspx 502-564-5170 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable with the exception of digital audio-visual work. Taxability: SaaS Taxable. Services performed prior to January 1, 2023 are exempt. Taxability: Grocery Food Exempt. “Food and food ingredients” does not include “candy,” “tobacco,” “alcoholic beverages,” “soft drinks,” “dietary supplements,” “prepared food,” or food sold through vending machines. Taxability: Prepared Food Taxable Taxability: Services in general Majority of service-based transactions are taxable. Taxability: Shipping Exempt. Separately stated shipping charges to deliver taxable products to the customer are exempt from tax when shipped to a point specified by the customer and delivered by the postal service or common carrier.

Louisiana Sales Tax Table

LA Sales Tax Rate 5.00% Economic Nexus Applies to remote dealers with sales into the state in excess of the threshold. Sales Threshold: Amount $100,0000 Sales Threshold: Volume n/a Electronic Filing Yes Electronic Payment Yes. Required if the tax due in connection with a return exceeds $5,000. Filing Due Date 20th Department of Revenue Contact Info sales.inquiries@la.gov 855-307-3893 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Starting January 1, 2025, Saas will now be taxable in the state of Louisiana. Additionally, transactions where the customer pays a fee to use a website or software without owning it will also be subject to sales tax. Taxability: Grocery Food Exempt. The exemption applies to food sold for preparation and consumption in the home. Taxability: Prepared Food Taxable. Taxable sales include food sold by restaurants and other establishments that provide facilities for on-premises consumption; and any food that is not for home consumption or is prepared by the seller. Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Maine Sales Tax Table

ME Sales Tax Rate 5.50% Economic Nexus Remote sellers must collect sales tax. Sales Threshold: Amount $100,0000 Sales Threshold: Volume Starting January 1, 2022, Maine will no longer require 200 transactions as part of the state’s economic nexus threshold. Electronic Filing Yes Electronic Payment Yes Filing Due Date 15th Department of Revenue Contact Info sales.tax@maine.gov 207-624-9693 Taxability: TPP Exempt. Starting January 1, 2025, lessors or businesses can make tax-exempt purchases of TPP when they present their resale certificate. Lessors are now required to collect sales tax upon every lease or rental payment received. Additionally, sales of TPP to nonprofit organizations can be exempted from sales tax with the use of an exemption certificate from the Maine Revenue Services (MRS.) Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Exempt. Exempt only if the software is not downloaded. Taxability: Grocery Food Exempt. The exemption for food products for home consumption is limited to “grocery staples.” Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Maryland Sales Tax Table

MD Sales Tax Rate 6% Economic Nexus A remote seller has economic nexus if the seller met the threshold during the current or prior year. Sales Threshold: Amount $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Required if a tax of $10,000 or more is due in connection with a return. Filing Due Date 20th Department of Revenue Contact Info taxhelp@comp.state.md.us 800-638-2937 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable Taxability: Grocery Food Taxable Taxability: Prepared Food Taxable. An exemption is available for food sales for consumption off the premises by a vendor who operates a substantial grocery or market business at the exact location where the food is sold. Certain food sales by hospitals, religious or educational institutions, and nonprofit organizations may also be exempt. Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt. Handling charges are taxable. When shipping and handling charges are combined on a bill, the entire amount becomes taxable.

Massachusetts Sales Tax Table

MA Sales Tax Rate 6.25% Economic Nexus Sellers meeting the threshold in the preceding calendar year must register, collect and remit sales tax. Sales Threshold: Amount $100,0000 Sales Threshold: Volume n/a Electronic Filing Yes. Required for taxpayers with a combined tax liability in the preceding calendar year of at least $5,000 in sales tax. Businesses and taxpayers with zero tax returns must also file electronically. Electronic Payment Yes. Required for taxpayers who are required to file electronic returns. Filing Due Date 30th. Beginning on May 1, 2023, the due date for sales tax returns changed from the 20th to the 30th day of the month. Department of Revenue Contact Info https://wfb.dor.state.ma.us/DORCommon/ContactUs.aspx?grp=dor&type=trusteetax 617-887-6367 Taxability: TPP Taxable Taxability: Clothing Exempt. The exemption is limited to clothing and footwear costing $175 or less. Specific clothing and footwear designed for athletic activity or protective use are taxable. Taxability: Digital Products Exempt Taxability: SaaS Taxable. Exempt if the object of the transaction is to obtain information or service other than the use of the software. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable. Sales tax applies to “meals” sold for consumption on or off the premises. Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Michigan Sales Tax Table

MI Sales Tax Rate 6% Economic Nexus Remote sellers with meeting the threshold in the prior calendar year have nexus. Sales Threshold: Amount $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Required if total sales tax liability for the preceding calendar year was at least $720,000. Filing Due Date 20th Department of Revenue Contact Info https://www.michigan.gov/taxes/business-taxes/sales-use-tax 1-517-636-4357 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Exempt Taxability: SaaS Exempt. Access to software over the internet without delivering either “the code that enables the program” to operate or a “desktop client” is not taxable. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Minnesota Sales Tax Table

MN Sales Tax Rate 6.88% Economic Nexus Remote retailers must collect and remit tax Sales Threshold: Amount $100,0000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Taxpayers with sales tax liability of $10,000 or more during the preceding fiscal year ending June 30 must make all payments for periods in subsequent calendar years by EFT, unless prohibited by religious beliefs. Filing Due Date 20th Department of Revenue Contact Info individual.incometax@state.mn.us 651-296-6181 Taxability: TPP Taxable Taxability: Clothing Exempt. Accessories, most protective equipment, sports and recreational articles, and fur clothing are taxable. Taxability: Digital Products Taxable. Students’ digital textbooks and instructional materials are exempt. Taxability: SaaS Exempt. Considered a non-taxable service, provided the software is hosted on the service provider’s server. However, the software is taxable if purchased by, leased, or licensed to a customer and stored on a customer’s server in Minnesota. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Mississippi Sales Tax Table

MS Sales Tax Rate 7% Economic Nexus A “person doing business in this state,” who is consequently required to collect and remit sales or use tax, includes any marketplace facilitator, marketplace seller, or remote seller with sales meeting the threshold. Sales Threshold: Amount $250,000 Sales Threshold: Volume n/a Electronic Filing Yes. The Mississippi Department of Revenue uses a Taxpayer Access Point (TAP) for online filing and payment system. Electronic Payment Yes. Required for taxpayers owing $20,000 or more in connection with a return and for taxpayers who have received notification from the Tax Commissioner. Filing Due Date 20th Department of Revenue Contact Info https://www.dor.ms.gov/contact-us 601-923-7015 Taxability: TPP Taxable Taxability: Clothing Taxable. Clothing, footwear, and accessories used as wardrobes in the production of motion pictures are exempt. Taxability: Digital Products Taxable Taxability: SaaS Exempt. Exempt if the software is stored on a server located outside the state. Taxability: Grocery Food Taxable Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Missouri Sales Tax Table

MO Sales Tax Rate 4.225%. Grocery food is taxed at a reduced rate of 1.225%. Economic Nexus Effective January 1, 2023, an economic nexus is adopted. Specifically, the definition of “engaging in business activities within this state” is modified to include vendors selling tangible personal property for delivery into Missouri. Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes Electronic Payment Yes. All quarter-monthly payers are required to submit their payments electronically. Filing Due Date last day of the month Department of Revenue Contact Info salesuse@dor.mo.gov 573-751-7200 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Exempt Taxability: SaaS Exempt Taxability: Grocery Food Taxable. Taxed at a reduced rate. Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Montana Sales Tax Table

• not applicable
• MT has no state or local government sales tax.

Nebraska Sales Tax Table

NE Sales Tax Rate 5.5% Economic Nexus Remote sellers must collect tax. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200 Electronic Filing Yes. Amended returns cannot be filed electronically. Electronic Payment Yes. Taxpayers are subject to EFT if they have made payments of $5,000 or more in the prior tax year. Filing Due Date Last day of the month Department of Revenue Contact Info https://revenue.nebraska.gov/mail/ndrmail.html 402‑471‑5729 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Exempt. The service provider is responsible for paying tax on its purchase of software if the software is used in Nebraska. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Nevada Sales Tax Table

NV Sales Tax Rate 6.85% Economic Nexus A remote seller has economic nexus if during the current or prior calendar year meets the threshold. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes Filing Due Date Last day of the month Department of Revenue Contact Info https://tax.nv.gov/Contact/Contact_Us/ 866-962-3707 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Exempt Taxability: SaaS Exempt Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

New Hampshire Sales Tax Table

• not applicable
• NH state tax rate is 0%, with no sales tax levied by the state or local government. 

New Jersey Sales Tax Table

NJ Sales Tax Rate 6.625% Economic Nexus Sales tax collection is required in New Jersey if a remote seller exceeds the threshold. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Required for taxpayers whose tax liability for the prior year was $10,000 or more. Filing Due Date 20th Department of Revenue Contact Info https://www.state.nj.us/treasury/assets/contact/taxation/contact-taxation.shtml 609-292-6400 Taxability: TPP Taxable Taxability: Clothing Exempt. Fur clothing, accessories, sport or recreational or protective equipment are taxable. Protective equipment is only exempt when purchased for the user’s daily work and worn as part of a work uniform or work clothing. Taxability: Digital Products Taxable. New Jersey imposes sales tax on specified digital products. “Specified digital product” means an electronically transferred digital audio-visual work, digital audio work, or digital book. Taxability: SaaS Exempt. However, SaaS, which meets the definition of an information service, is subject to sales tax. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

New Mexico Sales Tax Table

NM Sales Tax Rate 4.875%. Rate on services and general state rate decreases from 5% to 4.875% on July 1, 2023. Economic Nexus A retailer or marketplace provider is doing business in New Mexico if they have gross receipts from sales in New Mexico of $100,0000 or more. Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes Electronic Payment Yes. Taxpayers whose average tax payment during the previous calendar year was $25,000 or more must pay by EFT or another method specified by statute. Filing Due Date 25th Department of Revenue Contact Info https://tap.state.nm.us/_/ | https://www.tax.newmexico.gov/send-us-a-message/ 1-505-827-0832 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable. The food deduction is limited to “food” as defined for federal food stamp purposes sold by retail food stores. Taxability: Services in general Services are taxable unless specifically exempted. Taxability: Shipping Taxable

New York Sales Tax Table

NY Sales Tax Rate 4% Economic Nexus A business that has no physical presence in New York but meets the threshold requirements immediately in the preceding four sales tax quarters must register and collect/remit sales tax. Sales Threshold: Amount $500,000 Sales Threshold: Volume 100 Electronic Filing Yes. Required for monthly and quarterly sales tax filers who meet these conditions: (1) do not use a tax preparer to prepare the required filings; (2) use a computer to prepare, document, or calculate the required filings or related schedules or is subject to the corporation tax e-file mandate; and (3) have broadband Internet access. Electronic Payment Yes Filing Due Date 20th Department of Revenue Contact Info https://www.tax.ny.gov/help/contact/ 518-485-2889 Taxability: TPP Taxable Taxability: Clothing Exempt. Items of clothing and footwear that cost less than $110 per piece or pair are exempt from taxes, while those that cost $110 or more per item or pair are subject to sales tax. Taxability: Digital Products Exempt Taxability: SaaS Taxable. Access to computing power is a nontaxable service. Taxability: Grocery Food Exempt. The exemption does not apply to candy, confectionery, and certain drinks. Taxability: Prepared Food Taxable. Sales tax is applicable to all sales, whether on or off premises and if the vendor provides services or after delivery. Sales tax also applies to sales for consumption off premises, unless food or drink is sold unheated and in the same form as commonly used by food stores not primarily selling prepared foods. Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

North Carolina Sales Tax Table

NC Sales Tax Rate 4.75% Economic Nexus A remote seller must register, collect, and remit North Carolina sales tax. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Required for taxpayers whose tax liability was at least $240,000 during a 12-month period. Filing Due Date 20th Department of Revenue Contact Info https://eservices.dor.nc.gov/ncta/nctaForm.jsp 877-252-3052 Taxability: TPP Taxable Taxability: Clothing Taxable. Separately stated alteration charges in connection with the sale of clothing are exempt. Taxability: Digital Products Taxable Taxability: SaaS Exempt. Cloud-based software accessed electronically via an internet connection is not subject to North Carolina sales and use tax. Infrastructure as a Service (Iaas) does not represent sales of tangible personal property, digital property, or taxable services and, therefore, is not subject to North Carolina sales and use tax. Taxability: Grocery Food Exempt. Sales of food are subject to local taxes. Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

North Dakota Sales Tax Table

ND Sales Tax Rate 5% Economic Nexus Out-of-state sellers with no physical presence in North Dakota are subject to sales tax. Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes Electronic Payment Yes Filing Due Date Last day of the month Department of Revenue Contact Info salestax@nd.gov 701-328-1246 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Exempt Taxability: SaaS Exempt. Not taxable if the software is not transferred. Services that require a fee or subscription to access for use are not taxable. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Ohio Sales Tax Table

OH Sales Tax Rate 5.75% Economic Nexus A seller or marketplace facilitator is required to collect sales tax. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. Taxpayers must use a commissioner-approved electronic method. Certain direct pay permit holders are required to use EFT. Filing Due Date 23rd Department of Revenue Contact Info https://www.tax.state.oh.us/email/TaxMailWeb/global_emailus.html 888-405-4039 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable. Buying music digitally from a jukebox or other commercial music machine that only allows one play at a time is exempted. Taxability: SaaS Taxable. If the main purpose of purchasing automatic data processing services is for use in a business, then it is taxable. However, if it is used for personal or professional services where automatic data processing is only incidental, it is not taxable. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable. Food is taxable if sold for on-premises consumption and exempt if sold for off-premises consumption. Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Oklahoma Sales Tax Table

OK Sales Tax Rate 4.5% Economic Nexus Remote sellers must file an election with the Oklahoma Tax Commission to collect and remit sales tax due on tangible personal property and obtain a sales tax permit. Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes. Required for taxpayers who owed an average of $2,500 or more monthly in total sales taxes in the previous fiscal year. Electronic Payment Yes. Required for taxpayers who owed an average of $2,500 per month during the previous fiscal year. Filing Due Date 20th Department of Revenue Contact Info help@tax.ok.gov 405-521-3160 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Exempt Taxability: SaaS Exempt Taxability: Grocery Food Exempt. Oklahoma has eliminated the state sales tax on food and groceries as of August 29, 2024, but prepared food, dietary supplements, alcohol, and tobacco remain taxed. For details on exemptions, check the list here. Local taxes stay the same, but residents could face higher grocery taxes if local rates increase after July 1, 2025. Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Oregon Sales Tax Table

• not applicable
• OR does not impose sales tax on goods and services.

Pennsylvania Sales Tax Table

PA Sales Tax Rate 6% Economic Nexus Remote sellers are required to register for a sales tax license; and collect, report, and remit sales tax Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes. A third-party preparer must e-file all sales tax returns for all calendar years following a calendar year in which the preparer files 10 or more sales tax returns. Electronic Payment Yes. Required for payments of $1,000 or more. Filing Due Date 20th Department of Revenue Contact Info ra-forms@pa.gov 717-787-1064 Taxability: TPP Taxable Taxability: Clothing Exempt. Accessories, fur articles, ornamental and formal wear, and sports clothing are taxable. Taxability: Digital Products Taxable Taxability: SaaS Taxable. Not taxable if the user is located outside Pennsylvania. Taxability: Grocery Food Exempt. Depends upon the type of food and the location from which food is sold. Taxability: Prepared Food Taxable. Tax applies to sales by eating establishments and to sales by sellers of selected food and beverage items. Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Rhode Island Sales Tax Table

RI Sales Tax Rate 7% Economic Nexus Nexus applies to remote dealers with sales into the state in excess of the threshold. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200 Electronic Filing Yes. Required for taxpayers who are required to pay by EFT. Electronic Payment Yes. Required if the seller’s average monthly sales tax liability in the previous calendar year was at least $200. Filing Due Date 20th Department of Revenue Contact Info Tax.Excise@tax.ri.gov 401-574-8955 Taxability: TPP Taxable Taxability: Clothing Exempt. Accessories and special clothing designed primarily for athletic or protective use are taxable. The clothing exemption only applies to $250 of the sales price per item. Taxability: Digital Products Taxable Taxability: SaaS Taxable Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

South Carolina Sales Tax Table

SC Sales Tax Rate 6% Economic Nexus Economic nexus occurs when gross sales into South Carolina are more than the threshold in this or the last calendar year. Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes. Taxpayers owing $15,000 or more per month may be mandated to file electronically. Electronic Payment Yes. Taxpayers who paid $15,000 or more for any one filing period during the past year in sales tax can be required to pay by EFT. Filing Due Date 20th Department of Revenue Contact Info SalesTax@dor.sc.gov 803-898-5000 Taxability: TPP Taxable. Broadcasting software sold to a radio station, television station, or cable television system is exempt. Taxability: Clothing Taxable. Certain protective clothing required for working in a clean room environment is exempt. Taxability: Digital Products Exempt Taxability: SaaS Taxable. Charge to access a website is taxable as a communications service. Taxability: Grocery Food Exempt. Unprepared food that can be purchased with federal food stamps is exempt from state sales and use tax, but may be subject to other local sales taxes. Taxability: Prepared Food Taxable. This includes meals and food sold at restaurants, meals that are prepared and delivered by meal delivery services, meals sold at congregate meal sites, and meals/food sold at stores that are intended to be eaten at or near the store. Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

South Dakota Sales Tax Table

SD Sales Tax Rate 4.50%. From July 1, 2023, through June 30, 2027, the rate is 4.2%. Before July 1, 2023, the rate is 4.5%. Beginning July 1, 2027, the rate reverts back to 4.5%. Economic Nexus Effective July 1, 2023, remote retailers must collect South Dakota sales tax if they have $100,0000 or more in annual sales in South Dakota. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200. This threshold will be eliminated by July 1, 2023. Electronic Filing Yes Electronic Payment Yes Filing Due Date 20th Department of Revenue Contact Info bustax@state.sd.us 800-829-9188 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable Taxability: Grocery Food Taxable Taxability: Prepared Food Taxable Taxability: Services in general Services are taxable unless specifically exempted. Taxability: Shipping Taxable

Tennessee Sales Tax Table

TN Sales Tax Rate 7%. The rate for food is 4% + local sales tax, if any. Economic Nexus A dealer with no physical presence in Tennessee must register with the Tennessee Department of Revenue and collect and remit sales tax. Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes. Required if the tax required to be paid in connection with a return is $1,000 or more. Electronic Payment Yes. Filing Due Date 20th Department of Revenue Contact Info https://revenue.support.tn.gov/hc/en-us/requests/new?ticket_form_id=92413 615-253-0600 Taxability: TPP Taxable. Exemptions may apply for the use of software developed and fabricated by an affiliated company or for the fabrication of software by a person for that person’s own use or consumption. Taxability: Clothing Taxable. The exemption applies to used clothing sold by certain nonprofit organizations. Taxability: Digital Products Taxable. Exempt if the tangible equivalent is exempt. Taxability: SaaS Taxable. Taxable use of computer software in Tennessee includes the access and use of software that remains in possession of the seller and is remotely accessed by a customer for use in Tennessee. Taxability: Grocery Food Taxable. Food and food ingredients are subject to a reduced sales and use tax rate of 4% plus the applicable local rate. Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Texas Sales Tax Table

TX Sales Tax Rate 6.25% Economic Nexus Sales tax collection will be required in Texas if, during the preceding 12 calendar months, a remote seller exceeds the threshold. Sales Threshold: Amount $500,000 Sales Threshold: Volume n/a Electronic Filing Yes. Required for taxpayers who are required to pay by EFT. Electronic Payment Yes. Taxpayers who paid $10,000 in a category of payments or taxes in the previous state fiscal year must file if the Comptroller predicts they will pay that amount again in the current fiscal year. Filing Due Date 20th Department of Revenue Contact Info sales.applications@cpa.texas.gov 800-252-5555 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable. Prepared foods are listed in the definition of “food products.” Taxability: Services in general Majority of service-based transactions are subject to sales tax. Taxability: Shipping Taxable

Utah Sales Tax Table

UT Sales Tax Rate 4.85%. Food and food ingredients are taxed at a reduced rate of 1.75%. Economic Nexus A sales tax collection obligation is imposed on remote sellers. Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes Electronic Payment Yes Filing Due Date Last day of the month Department of Revenue Contact Info taxmaster@utah.gov 800-662-4335 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable Taxability: SaaS Taxable. Remotely accessed prewritten software is taxable if the purchased software is used in Utah. However, remotely accessed custom software is not taxable. Taxability: Grocery Food Taxable. Subject to local taxes. Food and food ingredients are taxed at a reduced rate of 1.75%. Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Vermont Sales Tax Table

VT Sales Tax Rate 6% Economic Nexus If an individual who sells physical goods from outside of Vermont delivers those goods to a location within Vermont, they are considered a remote seller or marketplace facilitator with nexus in Vermont, even if they do not have a physical presence within the state. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200 Electronic Filing Yes Electronic Payment Yes. This is required for those who pay federal taxes via EFT or have had two or more protested/unpaid state tax checks in the past two years. Filing Due Date 25th Department of Revenue Contact Info tax.business@vermont.gov 802-828-2551 Taxability: TPP Taxable Taxability: Clothing Exempt. Clothing accessories or equipment, protective equipment, and sports or recreational equipment are taxable. Taxability: Digital Products Taxable Taxability: SaaS Exempt Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable. Exempt from sales and use tax but generally subject to meals and rooms tax. Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

Virginia Sales Tax Table

VA Sales Tax Rate 4.30%. An additional 1% local rate is imposed in all localities. Several areas have an additional regional or local tax. Economic Nexus Remote sellers are required to register, collect and remit retail sales tax. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200 Electronic Filing Yes. To meet this electronic filing requirement, the returns must be filed using eForms, Business iFile or Web Upload. Electronic Payment Yes Filing Due Date 20th Department of Revenue Contact Info sales.applications@cpa.texas.gov 1-804-367-8037 Taxability: TPP Taxable Taxability: Clothing Taxable. Exemptions apply to certain protective clothing furnished to employees engaged in research activities, mining, and manufacturing, and foul-weather clothing worn by commercial watermen. Taxability: Digital Products Exempt Taxability: SaaS Exempt Taxability: Grocery Food Taxable. Taxed at a reduced rate of 1% (1% local option tax also applies). Taxability: Prepared Food Taxable. Prepared foods include foods that do not fall under the definition of “food purchased for home consumption.” Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Washington Sales Tax Table

WA Sales Tax Rate 6.50% Economic Nexus Remote sellers in Washington must register and collect sales tax. Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes. All monthly and quarterly filers are required to file and pay electronically. Electronic Payment Yes. Required for taxpayers filing returns on a monthly or quarterly basis. Filing Due Date 25th Department of Revenue Contact Info https://dor.wa.gov/contact 800-647-7706 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable. Digital goods include photographs transferred electronically to the end user. Taxability: SaaS Taxable. Charges for the right to access and use prewritten computer software, where possession of the software is maintained by the seller or a third party, are taxable. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

West Virginia Sales Tax Table

WV Sales Tax Rate 6% Economic Nexus Sales tax collection applies to out-of-state vendors and to sales by marketplace facilitators or referrers. Responsibility for collection and remittance of sales tax will be determined annually each year thereafter. Sales Threshold: Amount $100,000 Sales Threshold: Volume 200 Electronic Filing Yes. Required for taxpayers who had a total annual remittance for any single tax type of $25,000. Electronic Payment Yes. Required for both county and municipal sales taxes collected within an economic opportunity development district, regardless of amount. Filing Due Date 20th Department of Revenue Contact Info TaxHelp@WV.Gov 800-982-8297 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Exempt Taxability: SaaS Taxable. Software delivered electronically and computer services are taxable. Electronic data processing services exemption is limited to services performed for a person who is not a part of the entity performing the services. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Services are taxable unless specifically exempted. Taxability: Shipping Taxable

Wisconsin Sales Tax Table

WI Sales Tax Rate 5% Economic Nexus Remote retailers must register and collect Wisconsin sales tax. Sales Threshold: Amount $100,000 Sales Threshold: Volume n/a Electronic Filing Yes Electronic Payment Yes. Required if the aggregate general, county, and stadium sales tax due in the prior calendar year was $300 or more. Filing Due Date Last day of the month Department of Revenue Contact Info DORSalesandUse@wisconsin.gov 608-266-2776 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable. Sales tax applies to digital audio works, digital audiovisual works, and digital books. It also includes greeting cards, finished artwork, periodicals, video or electronic games, and newspapers or other news or information products. Taxability: SaaS Exempt. It may be taxable if the service provider is providing a taxable service. Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable Taxability: Services in general Specified services are taxable. Taxability: Shipping Exempt

Wyoming Sales Tax Table

WY Sales Tax Rate 4% Economic Nexus Remote sellers exceeding the current or prior calendar year threshold have nexus. Sales Threshold: Amount $100,0000 Sales Threshold: Volume Effective July 1, 2024, Wyoming will no longer require 200 transactions as part of the state’s economic nexus threshold. Remote sellers will now only be required to register and collect the state’s 4% sales tax in the state if they surpass the $100,000 gross sales threshold. Electronic Filing Yes. Beginning July 1, 2023, the Department may provide an option for submitting returns electronically. Electronic Payment Yes. Beginning July 1, 2023, the Department may provide an option for payments to be submitted electronically. Filing Due Date Last day of the month Department of Revenue Contact Info dor_taxability@wyo.gov | dor@wyo.gov 307-777-5200 Taxability: TPP Taxable Taxability: Clothing Taxable Taxability: Digital Products Taxable. Taxable when sold to the end user with rights for permanent use. Taxability: SaaS Exempt Taxability: Grocery Food Exempt Taxability: Prepared Food Taxable. Gratuities or tips, whether offered by the customer or invoiced by the seller, are not taxable where meals are regularly served to the public. Taxability: Services in general Specified services are taxable. Taxability: Shipping Taxable

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