US taxes reference

The United States does not charge a federal sales tax. Instead, sales tax is calculated according to state, county, and municipality, according tophysical or economic nexus。This page is a general guide to US sales taxes and doesn't replace any official government information or regulations. If you're not sure about anything related to your taxes, then contact US state tax authorities or a tax professional.

If you determine that you need to charge sales tax in one or more states, then you need to contact each of the relevant agencies and register with them. The process varies depending on where your business is based, where you sell, and individual government requirements.

Determining your tax liabilities

Whether you need to charge sales tax is based on nexus, which means a connection between your business and a state. If you have nexus in a particular state, then you probably need to register with the state and charge sales taxes there. Nexus can be physical or economic.

如果你不确定where you have nexus, and you useShopify Taxas your tax service, then you can refer to theManage tax liabilitypage in your Shopify admin for more information about states where you might have a tax liability.

Remote seller rules

A remote seller is a merchant that isn't physically located in a particular state, but has economic nexus there. Most states have rules determining what defines a remote seller. If you're not sure whether selling in a particular state creates economic nexus for you, then you should consult with US state tax authorities or a local tax professional.

Learn more about tax liability。

Tax liability expiry

Falling below the threshold for nexus in a particular state, whether physical or economic, might not terminate your tax liability immediately. Some states have tax policies based on the idea that the behavior that created nexus, such as advertising or sales staff, continues to generate sales for some time after the behavior stops. This concept is known astrailing nexusorresidual nexus。Trailing nexus tax rules differ from state to state. For example, in one state, merchants have tax liability for the quarter the merchant stops having nexus, and for the following quarter. In another, merchants have tax liability for twelve months after the merchant stops having nexus. If you believe that you no longer have nexus in a specific state, then contact the state tax authority or a tax professional before you stop charging tax to your customers there.

Tax sourcing

Sales generally fall into two categories,interstatesales andintrastatesales. Interstate sales are sales where the location the product is shipped from and the customer are in different states. Intrastate sales are sales where the location the product is shipped from and customer are in the same state. Typically, sales are taxed in the destination state of the sale.

Tax sourcing rules generally affect sales taxes by determining the tax rate that's charged to customers. With some exceptions, interstate sales are typically taxed at the tax rate in the city to which the products are shipped, referred to asdestination state。Intrastate sales might be taxed at the rate in the city to which the products are shipped, the rate in the city where the products are shipped from, some other location of the seller within the state, or a combination of these factors. This is referred to asorigin state。

In either case, if you don't have nexus in the state to which you ship products, then you are generally not required to collect sales or use tax.

Destination states

In a destination state, the general rule is that the sales tax you charge is based on the address of your customer.

• If you have no nexus in the state of the shipping address, then no tax is charged.

• If you have nexus in the state of the shipping address and you're registered to collect tax there, then the customer's location is used to determine taxes.

Origin states

In an origin state, the general rule is that the sales tax you charge is based on your location's nexus, the location where the products are shipped from, or the location where other sales activity occurs.

• If you have no nexus in the state of the shipping address, then no tax is charged.

• If you have a physical nexus in the state of the shipping address and you're registered to collect tax there, then the location of your nexus might be used to determine taxes. If you have an economic nexus but no physical location, then the customer's location might be used to determine taxes.

Hybrid states

Some states, such asCalifornia, use hybrid tax rules, which is a combination of origin and destination rules to determine tax rates.

Notice and report states

Notice and report tax laws exist in some states to ensure that customers pay ause tax。Use tax is a sales tax on purchases that a customer makes from outside their state of residence, on which no tax was collected in the state where it was purchased. If you don't have nexus in these states but you sell to customers there, then those customers are responsible for paying a use tax to their state, rather than paying sales tax to you.

Each state that uses notice and report tax laws has different rules, but in general, if your sales to customers in another state pass a certain threshold, then you might be required to do the following:

• Create a notice in your store that indicates customers might need to pay use tax.
• Create a notice in your checkout process that indicates customers might need to pay use tax.
• Send an annual notice to customers spending over a certain amount in your store, reminding them that they owe use tax.
• Send an annual notice to the state, reporting information about customers that owe use tax.

Notice and report tax rules differ from state to state. Because requirements and thresholds vary by state, you should consult with US state tax authorities or a local tax professional to ensure that you're following notice and report laws correctly.

Shopify Fulfillment Network

Shopify Fulfillment Network (SFN)is a fulfillment service that you can use to store your inventory and fulfill orders. If you use SFN, then you ship your inventory to a single fulfillment center. Your inventory is then distributed across a network of fulfillment centers to ship to customers. Because fulfillment centers might count as havingphysical nexus, you might be liable for taxes in states where SFN has a fulfillment center.

Merchants that use SFN might have physical nexus in the following states:

• Georgia
• Missouri
• Nevada
• Pennsylvania

这不是一个详尽的列表。因为违抗nition of physical nexus varies by state, you should consult with US state tax authorities or a local tax professional to ensure that you're charging and remitting tax correctly.

State tax reference

There are five states that don't have a state-wide sales tax:Alaska,Delaware,Montana,New Hampshire, andOregon。Although there aren't any sales taxes levied at the state level, you still might need to collect municipal taxes.

You can refer to this table for more information about individual states, including special tax rules, information on statetax liability, andthe time periods of sales data that are considered when calculating liability。

You don't need to register with all of these agencies, only those that apply to you.

Alabama

Although Alabama is classified as a destination state, it's also defined as ahome rulestate. This means that some local jurisdictions might have differing tax rules and registration requirements. If you don't have a physical presence in Alabama, then you might be able to participate in theirsimplified seller use tax (SSUT)program, which allows collection of a single tax rate under a single registration throughout the state.

如果你不确定whether you need to register, or whether you qualify for the SSUT program, then contact US state tax authorities or a local tax professional.

Learn more about tax liability in Alabama。如果你不确定你是否需要再保险mit taxes in Alabama, then contact US state tax authorities or a local tax professional.

Alaska

虽然阿拉斯加没有国家销售税,defined as a home rule state. This means that some local jurisdictions might charge a destination-based rate if the seller has nexus in that state. If you need to collect sales tax in one of these jurisdictions, then you need to register with them to collect and remit taxes.

You don't need to register in all of these jurisdictions, only with those that apply to you. If you're not sure whether you need to register in a particular jurisdiction, then contact US state tax authorities or a local tax professional.

If you're aremote sellerand you need to collect sales tax in one of these jurisdictions, then you can use theAlaska Remote Seller Sales Tax Commission (ARSSTC) Uniform Codeto register with them to collect and remit taxes. If you're not sure whether you need to register, then contact US state tax authorities or a local tax professional.

Alaska doesn't have economic nexus laws at the state level, but some local jurisdictions do. Economic nexus requirements are implemented through theARSSTC, which has a centralized system for tax registration and reporting.

Learn more about tax liability in Alaska。如果你不确定你是否需要再保险mit taxes in Alaska, then contact US state tax authorities or a local tax professional.

Arizona

If you're out-of-state, selling to customers in Arizona, and have nexus there, then you might need to register with the local jurisdictions you're selling into and charge destination taxes.

Arizona has implemented a single system for registering and filing taxes in most jurisdictions. Taxpayers are required to file and pay for all tax jurisdictions, including the city of Phoenix, to the state.

Learn more about tax liability in Arizona。如果你不确定你是否需要再保险mit taxes in Arizona, then contact US state tax authorities or a local tax professional.

Arkansas

Learn more about tax liability in Arkansas。如果你不确定你是否需要再保险mit taxes in Arkansas, then contact US state tax authorities or a local tax professional.

California

加州使用起源和定的混合物n sourcing rules. These rules only affect how sales are reported on your sales tax return, and generally do not affect the tax rate collected.

You can choose whether you want to charge taxes on shipping when youset up your taxes和输入销售税ID。如果你不确定whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

When you enter your tax registration information for California, you can choose whether to charge taxes according to destination rules or hybrid origin rules. The default setting isDestination。

Learn more about tax liability in California。如果你不确定你是否需要再保险mit taxes in California, then contact US state tax authorities or a local tax professional.

Colorado

Colorado is defined as a home rule state. This means that some local jurisdictions might have differing tax rules and registration requirements.

Despite being a home rule state, some Colorado localities use the same use tax laws and registration requirements as the state of Colorado. This means that in these locations, you can complete a single registration form to register to collect and remit local taxes. Other localities in Colorado have special registration and filing requirements that require taxpayers to register and file returns directly to that locality. Finally, some localities participate in the Sales and Use Tax System (SUTS) that allows simplified local registration and filing for multiple localities using one site.

You can choose whether you want to charge taxes on shipping when youset up your taxes和输入销售税ID。如果你不确定whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Orders containing taxable goods that are delivered by a motor vehicle in Colorado are subject to a 0.28 USD non-refundable Retail Delivery Fee. If the fee is added to an order in your online store, then it appears on the order's detail page. The Retail Delivery Fee is adjusted annually for inflation.

Effective July 1, 2023, merchants can choose whether to collect the Retail Delivery Fee from customers or pay the fee directly as a cost. If you decide to pay the fee directly, it isn't displayed as a separate line item on customer receipts or contracts.

If you prefer not to collect the Retail Delivery Fee from buyers and don't want to tax shipping, then selectNever charge tax on shippingfor customers located in Colorado. When you select this option, you're still responsible for remitting these fees to applicable authorities.

If you want to collect the Retail Delivery Fee from buyers but not tax shipping, then create ashipping tax overrideof 0% specifically for Colorado.

Retailers with 500,000 USD or less of Colorado retail sales in the previous calendar year are exempted from paying this fee until the first day of the calendar quarter after the retailer's annual retail sales exceed 500,000 USD.

If you don't want to charge the RDF, then change your Colorado tax settings.

Steps:

1. In the Shopify Admin, go toSettings>Taxes and duties>United States。
2. In theRegions you’re collecting insection, find Colorado and then click … to access the options menu.
3. ClickEdit sales tax information。
4. ClickShow advanced options。
5. UnderCharge shipping tax & Retail Delivery Fee, selectNever。

Learn more about tax liability in Colorado。如果你不确定你是否需要再保险mit taxes in Colorado, then contact US state tax authorities or a local tax professional.

Connecticut

Tax liability in Connecticut

Learn more about tax liability in Connecticut。如果你不确定你是否需要再保险mit taxes in Connecticut, then contact US state tax authorities or a local tax professional.

Delaware

Delaware does not charge sales tax.

District of Columbia

Learn more about tax liability in the District of Columbia。如果你不确定你是否需要再保险mit taxes in the District of Columbia, then contact US state tax authorities or a local tax professional.

Florida

You can choose whether you want to charge taxes on shipping when youset up your taxes和输入销售税ID。如果你不确定whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Florida。如果你不确定你是否需要再保险mit taxes in Florida, then contact US state tax authorities or a local tax professional.

Georgia

Learn more about tax liability in Georgia。如果你不确定你是否需要再保险mit taxes in Georgia, then contact US state tax authorities or a local tax professional.

Hawaii

Learn more about tax liability in Hawaii。如果你不确定你是否需要再保险mit taxes in Hawaii, then contact US state tax authorities or a local tax professional.

Hawaii's Gross Excise Tax (GET) is a tax on the gross receipts of businesses engaged in certain activities within the state. It's similar to a sales tax, but instead of being based on the final sale price of goods or services, it's based on the total gross income of the business. The tax collected becomes part of the taxpayer's gross receipts subject to the tax.

For example, a taxpayer sells a product for 100 USD and collects 4 USD in tax, at a 4% tax rate. The taxpayer's gross receipts are now 104 USD (100 X 4%). The tax due on the taxpayers return is 4.16 USD, calculated by charging the tax rate on the gross receipt (104 X 4%). Because of the tax on tax, Hawaii has rules that allow taxpayers to gross up the tax rate to capture this. That is, a taxpayer can collect 4.166% instead of the 4% tax rate and 4.712% instead of the 4.5% tax rate.

In addition, Hawaii's GET is charged at every stage of production and distribution, rather than just at the final sale to the consumer. As a result, businesses must pay the tax on all of their gross receipts, even if they're selling goods or services to other businesses for resale.

Idaho

Learn more about tax liability in Idaho。如果你不确定你是否需要再保险mit taxes in Idaho, then contact US state tax authorities or a local tax professional.

Illinois

Illinois follows origin sourcing rules for sales within the state. For out-of-state sales, destination sourcing applies.

You can choose whether you want to charge taxes on shipping when youset up your taxes和输入销售税ID。如果你不确定whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Illinois。如果你不确定你是否需要再保险mit taxes in Illinois, then contact US state tax authorities or a local tax professional.

Indiana

Learn more about tax liability in Indiana。如果你不确定你是否需要再保险mit taxes in Indiana, then contact US state tax authorities or a local tax professional.

Iowa

Learn more about tax liability in Iowa。如果你不确定你是否需要再保险mit taxes in Iowa, then contact US state tax authorities or a local tax professional.

Kansas

Learn more about tax liability in Kansas。如果你不确定你是否需要再保险mit taxes in Kansas, then contact US state tax authorities or a local tax professional.

Kentucky

Learn more about tax liability in Kentucky。如果你不确定你是否需要再保险mit taxes in Kentucky, then contact US state tax authorities or a local tax professional.

Louisiana

Louisiana is generally a destination state, but has some particular rules regarding the state's jurisdictions. Different jurisdictions might have different rules on what counts as nexus based on physical or economic presence. If you're not sure whether you have nexus in a particular jurisdiction, then contact a local tax authority.

Lousiana has simplified registration and reporting for remote sellers. Refer to theSales and Use Tax Commission for Remote Sellers。如果你不确定你是否需要再保险mit taxes, or whether you qualify as a remote seller in Louisiana, then contact US state tax authorities or a local tax professional.

You can choose whether you want to charge taxes on shipping when youset up your taxes和输入销售税ID。如果你不确定whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Louisiana。如果你不确定你是否需要再保险mit taxes in Louisiana, then contact US state tax authorities or a local tax professional.

Maine

You can choose whether you want to charge taxes on shipping when youset up your taxes和输入销售税ID。如果你不确定whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Maine。如果你不确定你是否需要再保险mit taxes in Maine, then contact US state tax authorities or a local tax professional.

Maryland

You can choose whether you want to charge taxes on shipping when youset up your taxes和输入销售税ID。如果你不确定whether you should charge taxes on shipping, then leave this option on the default setting and check with US state tax authorities or a local tax professional.

Learn more about tax liability in Maryland。如果你不确定你是否需要再保险mit taxes in Maryland, then contact US state tax authorities or a local tax professional.

Massachusetts

In Massachusetts, clothing products with a price under 175 USD are exempt from state sales tax, and clothing products with a price over 175 USD will collect tax only on the amount that their price is over 175 USD. For example, an item of clothing with a price of 200 USD will be taxed on 25 USD, because the first 175 USD is not taxable. Each state defines items of clothing that qualify for exemption differently. If you're not sure whether the items that you sell qualify, then contact state tax authorities or a local tax professional.

To set up a tax override for clothing items, refer toTax overrides and exemptions。

Learn more about tax liability in Massachusetts。如果你不确定你是否需要再保险mit taxes in Massachusetts, then contact US state tax authorities or a local tax professional.

Michigan

Learn more about tax liability in Michigan。如果你不确定你是否需要再保险mit taxes in Michigan, then contact US state tax authorities or a local tax professional.

Minnesota

Learn more about tax liability in Minnesota。如果你不确定你是否需要再保险mit taxes in Minnesota, then contact US state tax authorities or a local tax professional.

Mississippi

Learn more about tax liability in Mississippi。如果你不确定你是否需要再保险mit taxes in Mississippi, then contact US state tax authorities or a local tax professional.

Missouri

Learn more about tax liability in Missouri。如果你不确定你是否需要再保险mit taxes in Missouri, then contact US state tax authorities or a local tax professional.

Tax liability in Missouri

Nexus is determined using sales from a twelve month rolling period, and is based on the amount of revenue from sales to customers in Missouri. Sales on marketplaces such as Amazon are included, but digital products are not. You might have nexus in Missouri if you met the following condition in a twelve month rolling period:

• Your revenue from sales to customers in Missouri was 100,000 USD or greater.

如果你不确定你是否需要再保险mit taxes in Missouri, then contact US state tax authorities or a local tax professional.

Montana

Montana does not charge sales tax.

Nebraska

Learn more about tax liability in Nebraska。如果你不确定你是否需要再保险mit taxes in Nebraska, then contact US state tax authorities or a local tax professional.

Nevada

Learn more about tax liability in Nevada。如果你不确定你是否需要再保险mit taxes in Nevada, then contact US state tax authorities or a local tax professional.

New Hampshire

New Hampshire does not charge sales tax.

New Jersey

In New Jersey, most clothing and footwear products are exempt from state sales tax. To set up a tax override for these items, refer toTax overrides and exemptions。

Learn more about tax liability in New Jersey。如果你不确定你是否需要再保险mit taxes in New Jersey, then contact US state tax authorities or a local tax professional.

New Mexico

Learn more about tax liability in New Mexico。如果你不确定你是否需要再保险mit taxes in New Mexico, then contact US state tax authorities or a local tax professional.

New York

In New York, clothing products, footwear products, and items used to repair clothing products with an individual price under 110 USD are exempt from state sales tax. For example, two items with a combined price of 200 USD are each exempt from sales tax, but one item with an individual price of 110 USD is subject to sales tax. This exemption does not apply in all local jurisdictions. Each state defines items of clothing that qualify for exemption differently. If you're not sure whether the items that you sell qualify, then contact state tax authorities or a local tax professional.

To set up a tax override for these items, refer toTax overrides and exemptions。

New York uses quarters to determine tax liability that differ from other jurisdictions. Tax quarters in New York are the following:

• March, April, and May
• June, July, and August
• September, October, and November
• December, January, and February

Learn more about tax liability in New York。如果你不确定你是否需要再保险mit taxes in New York, then contact US state tax authorities or a local tax professional.

North Carolina

Learn more about tax liability in North Carolina。如果你不确定你是否需要再保险mit taxes in North Carolina, then contact US state tax authorities or a local tax professional.

North Dakota

Learn more about tax liability in North Dakota。如果你不确定你是否需要再保险mit taxes in North Dakota, then contact US state tax authorities or a local tax professional.

Ohio

Ohio follows origin sourcing. However, if a seller is based outside of Ohio, sells to customers in the state, and has economic nexus in Ohio, then they should charge destination sales tax based on the customer's location.

Learn more about tax liability in Ohio。如果你不确定你是否需要再保险mit taxes in Ohio, then contact US state tax authorities or a local tax professional.

Oklahoma

Learn more about tax liability in Oklahoma。如果你不确定你是否需要再保险mit taxes in Oklahoma, then contact US state tax authorities or a local tax professional.

Oregon

Oregon does not charge sales tax.

Pennsylvania

Learn more about tax liability in Pennsylvania。如果你不确定你是否需要再保险mit taxes in Pennsylvania, then contact US state tax authorities or a local tax professional.

Puerto Rico

Learn more about tax liability in Puerto Rico。如果你不确定你是否需要再保险mit taxes in Puerto Rico, then contact US state tax authorities or a local tax professional.

Rhode Island

In Rhode Island, clothing and footwear products with an individual price of 250 USD or less are exempt from state sales tax, and only the incremental amount above 250 USD is subject to sales tax. For example, if a suit costs 275 USD, then the tax applies only to 25 USD. Each state defines items of clothing that qualify for exemption differently. If you're not sure whether the items that you sell qualify, then contact state tax authorities or a local tax professional.

To set up a tax override for these items, refer toTax overrides and exemptions。

Learn more about tax liability in Rhode Island。如果你不确定你是否需要再保险mit taxes in Rhode Island, then contact US state tax authorities or a local tax professional.

South Carolina

Learn more about tax liability in South Carolina。如果你不确定你是否需要再保险mit taxes in South Carolina, then contact US state tax authorities or a local tax professional.

South Dakota

Learn more about tax liability in South Dakota。如果你不确定你是否需要再保险mit taxes in South Dakota, then contact US state tax authorities or a local tax professional.

Tennessee

Learn more about tax liability in Tennessee。如果你不确定你是否需要再保险mit taxes in Tennessee, then contact US state tax authorities or a local tax professional.

Texas

Texas is an origin state for sellers that have a physical presence in the state. If you have nexus in Texas but do not have a physical location there, then Texas is considered a destination state.

Learn more about tax liability in Texas。如果你不确定你是否需要再保险mit taxes in Texas, then contact US state tax authorities or a local tax professional.

Utah

Learn more about tax liability in Utah。如果你不确定你是否需要再保险mit taxes in Utah, then contact US state tax authorities or a local tax professional.

Vermont

Learn more about tax liability in Vermont。如果你不确定你是否需要再保险mit taxes in Vermont, then contact US state tax authorities or a local tax professional.

Virginia

Virginia is considered an origin state, but out-of-state sellers should apply destination rules for determining tax.

Learn more about tax liability in Virginia。如果你不确定你是否需要再保险mit taxes in Virginia, then contact US state tax authorities or a local tax professional.

Washington

Washington imposes a business and occupations tax on most companies that operate in or make sales into the state. The business and occupations tax is filed and remitted on the same form as the Washington sales and use tax.

Learn more about tax liability in Washington。如果你不确定你是否需要再保险mit taxes in Washington, then contact US state tax authorities or a local tax professional.

West Virginia

Learn more about tax liability in West Virginia。如果你不确定你是否需要再保险mit taxes in West Virginia, then contact US state tax authorities or a local tax professional.

Wisconsin

Learn more about tax liability in Wisconsin。如果你不确定你是否需要再保险mit taxes in Wisconsin, then contact US state tax authorities or a local tax professional.

Wyoming

Learn more about tax liability in Wyoming。如果你不确定你是否需要再保险mit taxes in Wyoming, then contact US state tax authorities or a local tax professional.