24 states will have online sales tax laws in effect as of Dec. 1
States with online sales tax laws
State Sales tax collection start date Minimum sales thresholds
Rhode Island* Aug.17, 2017 $100,000 or 200 transactions
Hawaii Dec. 1, 2017 $100,000 or 200 transactions
Washington* Jan. 1, 2018 $100,000 or 200 transactions
Idaho July 1, 2018 $10,000
Maine July 1, 2018 $100,000 or 200 transactions
Oklahoma July 1, 2018 $10,000
Vermont July 1, 2018 $100,000 or 200 transactions
Mississippi Sept. 1, 2018 $250,000
Alabama Oct. 1, 2018 $250,000
Illinois Oct. 1, 2018 $100,000 or 200 transactions
Indiana Oct. 1, 2018 $100,000 or 200 transactions
Kentucky Oct. 1, 2018 $100,000 or 200 transactions
Maryland Oct. 1, 2018 $100,000 or 200 transactions
Massachusetts Oct. 1, 2018 $500,000 or 100 transactions
Michigan Oct. 1, 2018 $100,000 or 200 transactions
Minnesota Oct. 1, 2018 10 retail transaction totaling $100,000 or 100 retail transaction
North Dakota Oct. 1, 2018 $100,000 or 200 transactions
Wisconsin Oct. 1, 2018 $100,000 or 200 transactions
New Jersey Nov. 1, 2018 $100,000 or 200 transactions
North Carolina Nov. 1, 2018 $100,000 or 200 transactions
South Carolina Nov. 1, 2018 $100,000
South Dakota Nov. 1, 2018 $100,000 or 200 transactions
Colorado** Dec. 1, 2018 $100,000 or 200 transactions
Connecticut Dec. 1, 2018 $250,000 or 200 transactions
Arkansas Jan. 1, 2019 $100,000 or 200 transactions
Georgia* Jan. 1, 2019 $250,000 or 200 transactions
Iowa Jan. 1, 2019 $100,000 or 200 transactions
Louisiana Jan. 1, 2019 $100,000 or 200 transactions
Nebraska Jan. 1, 2019 $100,000 or 200 transactions
Utah Jan. 1, 2019 $100,000 or 200 transactions
West Virginia Jan. 1, 2019 $100,000 or 200 transactions
New York Jan. 15, 2019 $300,000 and 100 transactations
California April 1, 2019 $100,000 or 200 transactions
Tennessee*** Pending further legislation $500,000
District of Columbia Proposed $100,000 or 200 transactions
Nevada Proposed $100,000 or 200 transactions