US Sales Tax by State
State-by-state sales tax guides for small businesses and out-of-state sellers. Current rates, post-Wayfair economic-nexus thresholds, services taxability, SaaS treatment, and what to put on the invoice.
Last verified: · Sales-tax rates and rules change frequently. Each state guide links to the official Department of Revenue for verification.
| State | State Rate | Combined Range | SaaS Taxed? | Economic Nexus |
|---|---|---|---|---|
| California | 7.25% | 7.25%–10.75% | No | $500K |
| Texas | 6.25% | 6.25%–8.25% | 80% | $500K |
| Florida | 6.0% | 6.0%–8.0% | No | $100K |
| New York | 4.0% | 7.0%–8.875% | Yes | $500K + 100 tx |
| Pennsylvania | 6.0% | 6.0%–8.0% | Yes | $100K |
| Illinois | 6.25% | 6.25%–10.25% | No | $100K or 200 tx |
| Ohio | 5.75% | 6.5%–8.0% | Yes | $100K or 200 tx |
| Georgia | 4.0% | 6.0%–9.0% | No | $100K or 200 tx |
How to read these guides
Each state guide covers six things you need to know before putting tax on an invoice: the current state base rate, the combined rate range with local additions, whether the state taxes services or only goods, whether SaaS is taxable, the post-Wayfair economic-nexus threshold for out-of-state sellers, and how resale exemptions work. Each guide also links to the state's official Department of Revenue so you can verify the current rate before relying on it.
What changes year to year
The most volatile fields are combined local rates (cities and counties add or change district taxes annually) and economic-nexus thresholds(states have steadily updated these post-Wayfair, generally raising dollar thresholds and dropping transaction-count prongs). The state base rate, services-taxability framework, and SaaS treatment are more stable but do change occasionally with major tax legislation. Each state's "Last verified" date appears at the top of its guide.
Why we covered these eight states first
These are the eight largest US states by GDP — together they represent roughly half of US economic activity. The framework patterns they cover (CA / GA / FL / IL exempt SaaS; TX / NY / PA / OH tax it; CA / TX use $500K thresholds, others use $100K) are representative of the variation across the remaining 42 states. Additional state guides will follow as the SEO program matures.
Related guides
This page is general information for small businesses, not tax advice. Each state's specific rules change; verify with the state's Department of Revenue or a licensed CPA before relying on any rate or rule.