US State-by-State Sales Tax Basics for E-Commerce Sellers
Updated 2026-08-02
45 states plus DC impose sales tax. After the 2018 Wayfair ruling, economic nexus thresholds (typically $100K in sales or 200 transactions) trigger registration obligations. Amazon collects tax in all taxing states via marketplace facilitator laws, but sellers using FBA must still register in states where inventory is stored.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Which states have no sales tax?+
Five states have no state sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Note that Alaska allows local sales taxes, so sellers may still have obligations there.
What is economic nexus?+
Economic nexus is established when a seller exceeds a state's sales threshold (typically $100,000 in sales OR 200 transactions in the prior or current calendar year). This triggers a sales tax registration and collection obligation in that state.
Do I need to file if Amazon collects the tax?+
Yes. Even when Amazon collects tax, sellers must still register in states where they have nexus (physical or economic) and file sales tax returns. The returns will show the tax collected by the marketplace.
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