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OMP US sales tax thresholds
A marketplace facilitator exceeding the state’s economic nexus thresholds is required to collect US sales tax on sales it facilitates on behalf of a marketplace sellers. Our OMP Integration Engine provides a seamless and secure API (Application Programming Interface) for third-party systems to integrate into our Live Tax calculation system and to communicate securely via SSL protocol.
The platform will show when your marketplace will approach State economic nexus threshold and you are required to register.
| State Marketplace Facilitator Information | Is the Marketplace Facilitator required to collect and remit sales tax? (effective date) |
Marketplace Facilitator Threshold |
| Alabama | Yes (01/01/2019) | Aggregate sales exceeding $250,000 |
| Alaska | Yes (01/04/2020)
|
Aggregate sales exceeding 200 transactions
or $100,000 |
| Arizona | Yes (10/01/2019) | Aggregate sales exceeding $100,000 |
| Arkansas | Yes (07/01/2019) | Aggregate sales exceeding 200 transactions or $100,000 |
| California | 10/01/2019 | Aggregate sales exceeding $500,000 |
| Colorado | 10/01/2019 | Aggregate sales exceeding $100,000 |
| Connecticut | 07/01/2019 | Aggregate sales exceeding $100,000 |
| District of Columbia | 04/01/2019 | Marketplace facilitators should register for a marketplace sales tax account with the District of Columbia and begin collecting and remitting tax immediately on their marketplace sales. |
| Delaware | No | – |
| Florida | Yes (07/01/2021) | Aggregate sales exceeding $100,000 |
| Georgia | Yes (04/01/2020) | Aggregate sales exceeding $100,000 |
| Hawaii | 01/01/2018 | $100,000 or 200 transactions |
| Illinois | 01/01/2020 | Aggregate sales exceeding 200 transactions or $100,000 |
| Indiana | Yes (07/01/2019) | $100,000 gross revenue or 200 or more separate transactions in the current or preceding calendar year |
| Idaho | 06/01/2019 | $100,000 |
| Iowa | Yes (01/01/2019) | A marketplace facilitator that makes or facilitates Iowa sales on its own behalf or for one or more marketplace sellers equal to or exceeding $100,000 for an immediately preceding calendar year or a current calendar year. |
| Kansas | No | – |
| Kentucky | Yes (07/01/2019) | Greater than $100,000 in gross sales or 200 or more sales transactions into KY in the previous or current calendar year. |
| Louisiana | 07/01/2020 | Aggregate sales exceeding 200 transactions or $100,000 |
| Maine | 10/01/2019 | Aggregate sales exceeding 200 transactions or $100,000 |
| Maryland | 10/01/2019 | Aggregate sales exceeding 200 transactions or $100,000 |
| Massachusetts | 10/01/2019 | Aggregate sales exceeding $100,000 |
| Mississippi | 07/01/2020 | $250,000 |
| Missouri | Yes (01/01/2023) | $100,000 in cumulative gross receipts |
| Montana | No | – |
| Michigan | Generally, yes (01/01/2020)
Facilitators are not required to collect and remit tax for use tax imposed on telecommunications services or if the facilitator facilitates a sale of hotel rooms/ accommodations if the third-party selling the rooms/accommodations is itself registered for sales or use tax. |
Gross receipts exceeding $100,000 in the previous calendar year or 200 or more separate transactions in the previous calendar year. |
| Minnesota | Yes (10/01/2019), presuming the marketplace facilitator exceeds the small seller exception, and there is no agreement between the parties that the marketplace seller registered to collect MN sales tax collects the sales tax. | More than $100,000 in retail sales or 200 retail transactions |
| Nebraska | Yes (04/01/2019) | Exceeds $100,000 in Nebraska retail sales or 200 or more separate transactions in prior or current calendar year provided the facilitator is not otherwise engaged in business in Nebraska. |
| Nevada | No
A marketplace facilitator is not required to collect and remit sales and use tax if: 1. they have entered into a written agreement whereby the marketplace seller agrees to assume responsibility for the collection and remittance of tax on sales made through the marketplace facilitator; and 2. the marketplace seller is registered with the Department of Revenue to collect sales and use taxes on retail sales made by the marketplace seller. |
$100,000 in sales or 200 transactions |
| New Jersey | 11/01/2018 A marketplace facilitator is required to collect and remit Sales Tax on sales made through any marketplace owned, operated, or controlled by a marketplace facilitator, even if the marketplace seller is registered with New Jersey for the collection and remittance of Sales Tax. However, a marketplace facilitator and marketplace seller are permitted to enter into an agreement with each other regarding the collection and remittance of Sales Tax. | A marketplace facilitator is required to collect and remit sales tax on sales made through the marketplace facilitator, even if the marketplace seller is registered with New Jersey for the collection and remittance of sales tax. However, a marketplace facilitator and marketplace seller are permitted to enter into an agreement with each other regarding the collection and remittance of sales tax. |
| New Hampshire | No | |
| New Mexico | 07/01/2019 | Aggregate sales exceeding $100,000 |
| New York | 06/01/2019 | Aggregate sales exceeding $500,000 and 100 or more sales transactions |
| North Carolina | Yes (02/01/2020) | Exceeds $100,000 in gross sales or 200 or more separate transactions in prior or current calendar year |
| North Dakota | Yes (10/01/2019) | $100,000 in sales in the current or prior year |
| Ohio | Yes (08/01/2019) | Gross sales greater than $100,000 or 200 transactions in the current calendar year or previous calendar year. |
|
Oklahoma |
04/10/2018 For sales made through the marketplace facilitator’s forum by or on behalf of a marketplace seller, the marketplace facilitator is required to collect and remit state and local sales/use tax or meet the notice and reporting requirements outlined in 68 O.S. §§ 1393 through 1395. | $10,000 during the immediately preceding twelve-calendar-month period |
| Oregon | No | – |
| Pennsylvania | Yes (07/01/2018) | $100,000 |
| Rhode Island | Yes (03/29/2019) | $100,000 in gross sales or 200 sales in the immediately preceding calendar year |
| South Carolina | 04/26/2019 | $100,000 |
| South Dakota | Yes (03/01/2019) | Combined marketplace facilitated sales into South Dakota exceed $100,000 in gross sales; OR 200 or more separate transactions in prior or current calendar year. |
| Tennessee | Yes (10/01/2020). Two situations in which the facilitator does not collect and remit tax on behalf of all its marketplace sellers. 1) Facilitator receives authorization from commissioner to not collect and remit tax because all its marketplace sellers are collecting and remitting Tennessee sales tax on the sales, and 2) Facilitator and seller (registered for Tennessee sales and use tax with annual gross sales in excess of $1,000,000,000) contractually agree seller will collect and remit the tax and the commissioner is notified. |
More than $100,000 in retail sales in the previous 12 months |
| Texas | Yes(10/01/2019) | $500,000 |
| Utah | Yes (10/01/2019) | Sales that exceed $100,000 or 200 or more separate transactions in the previous calendar year or the current calendar quarter |
| Virginia | 07/01/2019 | $100,000 in annual gross revenue or 200 or more transactions |
| Vermont | Yes (06/01/2019) | At least $100,000 in sales or at least 200 transactions in previous 12 months |
| Washington | Yes. For specific exclusion see RCW 82.08.010(15)(b)(7/1/2019) | Effective 1/1/2020, $100,000 in cumulative gross receipts, including gross retail sales, wholesale sales and other gross income including both facilitated sales and its own sales.
Prior to 1/1/2020, $100,000 in gross retail sales, including both facilitated sales and its own sales.
See link to marketplace webpage on nexus for B&O tax. |
| West Virginia | Yes(7/1/2019) | $100,000 in sales or 200 transactions in preceding calendar year |
| Wisconsin | Yes (10/1/2019) | If the marketplace provider is a remote seller, more than $100,000 in gross sales in the previous or current year. Effective 2/20/2021, the threshold of 200 or more transactions was removed. |
| Wyoming | Yes (7/1/2019) | $100,000 in gross sales in Wyoming or 200 individual transactions for delivery into Wyoming during the current or previous calendar year. |