Data
How the threshold data is maintained
This product is a database and the software around it. The database is the part worth checking, so all of it is on this page: every rule, its source, the day it was last read, and the things it still does not know.
- Rules monitored
- 76
- With a source and a date
- 76 of 76
- Oldest check
- 2026-07-27
- Rule changes tracked
- 3
Each rule carries its own date, so a re-check moves one and not the rest. A rule is treated as stale after 120 days and the product says so on its own pages. None are stale today.
Where does TaxesRadar's threshold data come from?
Each registration threshold is read from the authority that sets it: the European Commission for EU VAT OSS, HMRC for the UK, the ATO, the CRA, and each US state's own department of revenue. Every rule stores that source URL and the date it was last checked, and both are published on this page.
Four layers, and they are not equally good
Knowing where a threshold sits is a different question from knowing what tax you would owe after crossing it, and this product is much better at the first than the second. Ranked by how well each is sourced, worst last.
Registration thresholds
76 / 76 jurisdictions
Primary sourcelast swept 2026-07-27
src/lib/thresholds.tsEvery rule carries the authority that publishes it, the URL it was read from and its own date of last check. All 76 currently share one date, because they were read in a single sweep and none has been re-read on its own since. A weekly job re-fetches all 76 URLs, so a source that moves or dies is caught rather than discovered. It checks that the source answers, not that the value behind it is unchanged.
Is what you sell taxable
72 / 76 jurisdictions
Secondary sourcelast swept 2026-08-06
src/lib/taxability.tsMeasured for software as a service, which is what most sellers here sell. Built from two industry guides read against each other rather than from 50 state revenue departments, so it is the weakest-sourced layer on this page. Where the two disagreed, the cell is unknown and the product says nothing. Digital goods and services in the US are not recorded at all.
The rate, once you owe it
76 / 76 jurisdictions
Mixedlast swept 2026-08-06
src/lib/taxRates.tsThe EU line is 27 rates, one per buyer country, because that is what OSS means. 48 of the rest are floors rather than rates: US entries hold the state base only and Canada holds federal GST only, so local, city and provincial tax sits on top. Labelled as a floor wherever it appears.
What being late costs
2 / 76 jurisdictions
Primary sourcelast swept 2026-07-27
src/lib/penalties.tsResearched for the UK and California, plus Germany as a member state inside the EU line. Everywhere else returns nothing at all, which is deliberate: the placeholder that used to stand here printed one country's penalty formula next to every jurisdiction's name, and an invented penalty is the number a seller takes to their accountant.
When a rule changed
Thresholds move. A state repeals its transaction test, a country raises a figure. Changes are recorded against the rule with the date they take effect, so the engine measures against the rule that applied at the time rather than the one that applies now.
CaliforniaScheduled
California starts taxing prewritten software and SaaS on 1 January 2027 under SB 122, signed July 2026. Two things change at once: hosted software becomes taxable in the state, and it starts counting toward the $500,000 threshold, which until then counts sales of tangible personal property only. A software seller who has been invisible to California - and many have, at any revenue - becomes visible on that date, with the threshold measured on the preceding or current calendar year. Custom software stays exempt.
KentuckyIn force
Kentucky repealed its 200-transaction test on 1 August 2026 (HB 757). From that date $100,000 in sales is the only trigger - sellers who qualified on transaction count alone fall out of scope.
transaction-count test removed, tests no longer combined
IllinoisIn force
Illinois repealed its 200-transaction test on 1 January 2026. From that date $100,000 in cumulative gross receipts over the preceding 12 months is the only trigger, so a seller who qualified on transaction count alone fell out of scope.
transaction-count test removed, tests no longer combined
What is known about each jurisdiction
All 76, scored against the six questions above, with the authority that publishes each threshold and the date it was last read against that page. The links go to the authority, not to us. Pick the jurisdiction you sell into most and check the row against its own revenue department: that is the use this table is for.
- Covered
- Partly covered
- Not covered
- Does not apply here
Hover any cell for the reason behind it. Not covered means the product returns nothing there rather than a guess, and it is never the same as nothing being owed: an empty penalty cell means we have not researched that jurisdiction's late-registration cost, not that registering late there is free.
European Union1
| Jurisdiction | Threshold | What counts | Marketplace | Taxable (SaaS) | Rate | Late cost | Authority | Checked |
|---|---|---|---|---|---|---|---|---|
| European Union | Covered. Where the line is, and over what window: Read from European Commission on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: One rate per member state, because that is what OSS means. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | European Commission | 2026-07-27 |
United Kingdom1
| Jurisdiction | Threshold | What counts | Marketplace | Taxable (SaaS) | Rate | Late cost | Authority | Checked |
|---|---|---|---|---|---|---|---|---|
| United Kingdom | Covered. Where the line is, and over what window: Read from GOV.UK on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Covered. What registering late costs: The late-registration cost is researched and cited. | GOV.UK | 2026-07-27 |
Australia1
| Jurisdiction | Threshold | What counts | Marketplace | Taxable (SaaS) | Rate | Late cost | Authority | Checked |
|---|---|---|---|---|---|---|---|---|
| Australia | Covered. Where the line is, and over what window: Read from business.gov.au on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | business.gov.au | 2026-07-27 |
Canada1
| Jurisdiction | Threshold | What counts | Marketplace | Taxable (SaaS) | Rate | Late cost | Authority | Checked |
|---|---|---|---|---|---|---|---|---|
| Canada | Covered. Where the line is, and over what window: Read from CRA on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | CRA | 2026-07-27 |
Rest of world24
| Jurisdiction | Threshold | What counts | Marketplace | Taxable (SaaS) | Rate | Late cost | Authority | Checked |
|---|---|---|---|---|---|---|---|---|
| Norway | Covered. Where the line is, and over what window: Read from Skatteetaten on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Skatteetaten | 2026-07-27 |
| New Zealand | Covered. Where the line is, and over what window: Read from Inland Revenue on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Inland Revenue | 2026-07-27 |
| Japan | Covered. Where the line is, and over what window: Read from National Tax Agency on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | National Tax Agency | 2026-07-27 |
| South Africa | Covered. Where the line is, and over what window: Read from SARS on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | SARS | 2026-07-27 |
| Taiwan | Covered. Where the line is, and over what window: Read from National Taxation Bureau on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | National Taxation Bureau | 2026-07-27 |
| Thailand | Covered. Where the line is, and over what window: Read from Revenue Department on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Revenue Department | 2026-07-27 |
| Malaysia | Covered. Where the line is, and over what window: Read from Royal Malaysian Customs on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Royal Malaysian Customs | 2026-07-27 |
| Switzerland | Covered. Where the line is, and over what window: Read from Federal Tax Administration on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Federal Tax Administration | 2026-07-27 |
| Singapore | Covered. Where the line is, and over what window: Read from IRAS on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | IRAS | 2026-07-27 |
| Ukraine | Covered. Where the line is, and over what window: Read from State Tax Service on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | State Tax Service | 2026-07-27 |
| India | Covered. Where the line is, and over what window: Read from GST Portal on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | GST Portal | 2026-07-27 |
| South Korea | Covered. Where the line is, and over what window: Read from National Tax Service on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | National Tax Service | 2026-07-27 |
| Türkiye | Covered. Where the line is, and over what window: Read from Gelir İdaresi Başkanlığı on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Gelir İdaresi Başkanlığı | 2026-07-27 |
| Mexico | Covered. Where the line is, and over what window: Read from SAT on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | SAT | 2026-07-27 |
| Chile | Covered. Where the line is, and over what window: Read from Servicio de Impuestos Internos on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Servicio de Impuestos Internos | 2026-07-27 |
| Colombia | Covered. Where the line is, and over what window: Read from DIAN on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | DIAN | 2026-07-27 |
| Costa Rica | Covered. Where the line is, and over what window: Read from Ministerio de Hacienda on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Ministerio de Hacienda | 2026-07-27 |
| Uruguay | Covered. Where the line is, and over what window: Read from DGI on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | DGI | 2026-07-27 |
| United Arab Emirates | Covered. Where the line is, and over what window: Read from Federal Tax Authority on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Federal Tax Authority | 2026-07-27 |
| Saudi Arabia | Covered. Where the line is, and over what window: Read from ZATCA on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | ZATCA | 2026-07-27 |
| Brazil | Covered. Where the line is, and over what window: Read from Receita Federal on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Receita Federal | 2026-07-27 |
| Serbia | Covered. Where the line is, and over what window: Read from Ministry of Finance on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Ministry of Finance | 2026-07-27 |
| Georgia | Covered. Where the line is, and over what window: Read from Revenue Service on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Revenue Service | 2026-07-27 |
| Israel | Covered. Where the line is, and over what window: Read from Israel Tax Authority on 2026-07-27. | Does not apply here. Which of your sales the threshold measures: VAT and GST regimes measure the supplies that fall inside them; there is no separate basis to record. | Does not apply here. Whether Amazon and Etsy sales count toward it: The platform is the supplier by law here, so those sales are never yours to count. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Israel Tax Authority | 2026-07-27 |
United States48
| Jurisdiction | Threshold | What counts | Marketplace | Taxable (SaaS) | Rate | Late cost | Authority | Checked |
|---|---|---|---|---|---|---|---|---|
| Alabama | Covered. Where the line is, and over what window: Read from Alabama Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Alabama Department of Revenue guidance. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Alabama Department of Revenue | 2026-07-27 |
| Alaska | Covered. Where the line is, and over what window: Read from Alaska Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Not covered. Whether software as a service is taxed here: Not established, so the product says nothing rather than assuming taxable. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Alaska Department of Revenue | 2026-07-27 |
| Arizona | Covered. Where the line is, and over what window: Read from Arizona Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per A.R.S. 42-5044(A)(1). | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Arizona Department of Revenue | 2026-07-27 |
| Arkansas | Covered. Where the line is, and over what window: Read from Arkansas Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts taxable sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Ark. Code 26-52-111(b)(2). | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Arkansas Department of Revenue | 2026-07-27 |
| California | Covered. Where the line is, and over what window: Read from California Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales, and tangible property only, so hosted software does not count. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Covered. What registering late costs: The late-registration cost is researched and cited. | California Department of Revenue | 2026-07-27 |
| Colorado | Covered. Where the line is, and over what window: Read from Colorado Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Colorado Department of Revenue guidance. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Colorado Department of Revenue | 2026-07-27 |
| Connecticut | Covered. Where the line is, and over what window: Read from Connecticut Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Connecticut Department of Revenue | 2026-07-27 |
| District of Columbia | Covered. Where the line is, and over what window: Read from District of Columbia Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | District of Columbia Department of Revenue | 2026-07-27 |
| Florida | Covered. Where the line is, and over what window: Read from Florida Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts taxable sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Fla. Stat. 212.05965(4)(b)2. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Florida Department of Revenue | 2026-07-27 |
| Georgia | Covered. Where the line is, and over what window: Read from Georgia Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Georgia Department of Revenue guidance. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Georgia Department of Revenue | 2026-07-27 |
| Hawaii | Covered. Where the line is, and over what window: Read from Hawaii Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Hawaii Department of Revenue | 2026-07-27 |
| Idaho | Covered. Where the line is, and over what window: Read from Idaho Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Idaho Department of Revenue | 2026-07-27 |
| Illinois | Covered. Where the line is, and over what window: Read from Illinois Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per 86 Ill. Adm. Code 131.120(b)(2). | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Illinois Department of Revenue | 2026-07-27 |
| Indiana | Covered. Where the line is, and over what window: Read from Indiana Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Indiana Department of Revenue guidance. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Indiana Department of Revenue | 2026-07-27 |
| Iowa | Covered. Where the line is, and over what window: Read from Iowa Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Not covered. Whether software as a service is taxed here: Not established, so the product says nothing rather than assuming taxable. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Iowa Department of Revenue | 2026-07-27 |
| Kansas | Covered. Where the line is, and over what window: Read from Kansas Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Kansas Department of Revenue | 2026-07-27 |
| Kentucky | Covered. Where the line is, and over what window: Read from Kentucky Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Kentucky Department of Revenue | 2026-07-27 |
| Louisiana | Covered. Where the line is, and over what window: Read from Louisiana Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Partly covered. Whether Amazon and Etsy sales count toward it: Sources disagree. We count the sales, because counting cannot hide a registration duty, but this is our safe default rather than a finding. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Louisiana Department of Revenue | 2026-07-27 |
| Maine | Covered. Where the line is, and over what window: Read from Maine Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Maine Revenue Services guidance. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Maine Department of Revenue | 2026-07-27 |
| Maryland | Covered. Where the line is, and over what window: Read from Maryland Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Not covered. Whether software as a service is taxed here: Not established, so the product says nothing rather than assuming taxable. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Maryland Department of Revenue | 2026-07-27 |
| Massachusetts | Covered. Where the line is, and over what window: Read from Massachusetts Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per 830 CMR 64H.1.9(3)(c). | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Massachusetts Department of Revenue | 2026-07-27 |
| Michigan | Covered. Where the line is, and over what window: Read from Michigan Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Michigan Department of Revenue | 2026-07-27 |
| Minnesota | Covered. Where the line is, and over what window: Read from Minnesota Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Minnesota Department of Revenue | 2026-07-27 |
| Mississippi | Covered. Where the line is, and over what window: Read from Mississippi Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Partly covered. Whether Amazon and Etsy sales count toward it: Sources disagree. We count the sales, because counting cannot hide a registration duty, but this is our safe default rather than a finding. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Mississippi Department of Revenue | 2026-07-27 |
| Missouri | Covered. Where the line is, and over what window: Read from Missouri Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts taxable sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Missouri Department of Revenue | 2026-07-27 |
| Nebraska | Covered. Where the line is, and over what window: Read from Nebraska Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Nebraska Department of Revenue | 2026-07-27 |
| Nevada | Covered. Where the line is, and over what window: Read from Nevada Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Nevada Department of Revenue | 2026-07-27 |
| New Jersey | Covered. Where the line is, and over what window: Read from New Jersey Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | New Jersey Department of Revenue | 2026-07-27 |
| New Mexico | Covered. Where the line is, and over what window: Read from New Mexico Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts taxable sales. | Partly covered. Whether Amazon and Etsy sales count toward it: Sources disagree. We count the sales, because counting cannot hide a registration duty, but this is our safe default rather than a finding. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | New Mexico Department of Revenue | 2026-07-27 |
| New York | Covered. Where the line is, and over what window: Read from New York Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | New York Department of Revenue | 2026-07-27 |
| North Carolina | Covered. Where the line is, and over what window: Read from North Carolina Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | North Carolina Department of Revenue | 2026-07-27 |
| North Dakota | Covered. Where the line is, and over what window: Read from North Dakota Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts taxable sales. | Partly covered. Whether Amazon and Etsy sales count toward it: Sources disagree. We count the sales, because counting cannot hide a registration duty, but this is our safe default rather than a finding. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | North Dakota Department of Revenue | 2026-07-27 |
| Ohio | Covered. Where the line is, and over what window: Read from Ohio Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Not covered. Whether software as a service is taxed here: Not established, so the product says nothing rather than assuming taxable. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Ohio Department of Revenue | 2026-07-27 |
| Oklahoma | Covered. Where the line is, and over what window: Read from Oklahoma Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts taxable sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Streamlined Sales Tax disclosed-practice note. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Oklahoma Department of Revenue | 2026-07-27 |
| Pennsylvania | Covered. Where the line is, and over what window: Read from Pennsylvania Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Partly covered. Whether Amazon and Etsy sales count toward it: Sources disagree. We count the sales, because counting cannot hide a registration duty, but this is our safe default rather than a finding. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Pennsylvania Department of Revenue | 2026-07-27 |
| Puerto Rico | Covered. Where the line is, and over what window: Read from Puerto Rico Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Partly covered. Whether Amazon and Etsy sales count toward it: Sources disagree. We count the sales, because counting cannot hide a registration duty, but this is our safe default rather than a finding. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Covered. The rate you would charge once registered: The rate that applies once you are registered. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Puerto Rico Department of Revenue | 2026-07-27 |
| Rhode Island | Covered. Where the line is, and over what window: Read from Rhode Island Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Partly covered. Whether Amazon and Etsy sales count toward it: Sources disagree. We count the sales, because counting cannot hide a registration duty, but this is our safe default rather than a finding. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Rhode Island Department of Revenue | 2026-07-27 |
| South Carolina | Covered. Where the line is, and over what window: Read from South Carolina Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | South Carolina Department of Revenue | 2026-07-27 |
| South Dakota | Covered. Where the line is, and over what window: Read from South Dakota Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | South Dakota Department of Revenue | 2026-07-27 |
| Tennessee | Covered. Where the line is, and over what window: Read from Tennessee Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Tennessee Department of Revenue guidance. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Tennessee Department of Revenue | 2026-07-27 |
| Texas | Covered. Where the line is, and over what window: Read from Texas Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Partly covered. Whether software as a service is taxed here: Software as a service is partial here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Texas Department of Revenue | 2026-07-27 |
| Utah | Covered. Where the line is, and over what window: Read from Utah Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Utah Code 59-12-107.6(7)(b). | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Utah Department of Revenue | 2026-07-27 |
| Vermont | Covered. Where the line is, and over what window: Read from Vermont Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Vermont Department of Revenue | 2026-07-27 |
| Virginia | Covered. Where the line is, and over what window: Read from Virginia Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts retail sales. | Covered. Whether Amazon and Etsy sales count toward it: Excluded, per Virginia Department of Taxation guidance. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Virginia Department of Revenue | 2026-07-27 |
| Washington | Covered. Where the line is, and over what window: Read from Washington Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Washington Department of Revenue | 2026-07-27 |
| West Virginia | Covered. Where the line is, and over what window: Read from West Virginia Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Partly covered. Whether Amazon and Etsy sales count toward it: Sources disagree. We count the sales, because counting cannot hide a registration duty, but this is our safe default rather than a finding. | Covered. Whether software as a service is taxed here: Software as a service is taxable here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | West Virginia Department of Revenue | 2026-07-27 |
| Wisconsin | Covered. Where the line is, and over what window: Read from Wisconsin Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Covered. Whether Amazon and Etsy sales count toward it: Facilitated sales count toward your own threshold. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Wisconsin Department of Revenue | 2026-07-27 |
| Wyoming | Covered. Where the line is, and over what window: Read from Wyoming Department of Revenue on 2026-07-27. | Covered. Which of your sales the threshold measures: Counts gross sales. | Partly covered. Whether Amazon and Etsy sales count toward it: Sources disagree. We count the sales, because counting cannot hide a registration duty, but this is our safe default rather than a finding. | Covered. Whether software as a service is taxed here: Software as a service is exempt here. | Partly covered. The rate you would charge once registered: A floor, not a rate: the state or federal base only, with local tax on top. Labelled as a floor wherever it appears. | Not covered. What registering late costs: Nothing recorded, and nothing invented. Silent does not mean free. | Wyoming Department of Revenue | 2026-07-27 |
What this data does not know
Published because you are going to act on these numbers, and a limit you find out about from a tax authority is worse than one you read here first. This is the same list the work is planned from.
US rates are state base only
Louisiana's 4.45% sits under a combined average near 9.5%; Colorado's 2.9% under Denver's 8.81%. Every US figure is therefore a floor, and it is labelled as one wherever it appears. Closing the gap means licensing a rate feed, which is a vendor dependency and a recurring cost this product has not taken on. Canada is federal GST only for the same reason, where Ontario's HST is 13%.
Penalties are researched for three jurisdictions
The UK's tiered 5, 10 and 15%, Germany's late-filing surcharge, and California's flat 10%. Cross a threshold in Türkiye and you get an exact sales figure and no penalty estimate at all. That is thin, and it is better than the alternative it replaced, which applied one country's formula to all 76.
US digital goods and services have no taxability data
Only software as a service is recorded, state by state. Several states tax downloads while exempting SaaS, so the SaaS column cannot be stretched to cover them and has not been. A seller in those categories gets thresholds and no tax figures.
The taxability matrix is secondary sourced
Built from two industry guides read against each other rather than from each state's own department of revenue. Where they disagreed, on Maryland, the cell is unknown and the product stays silent. Confirming each cell against its own state is the standing task.
Trailing nexus uses one default, not a rule per state
Dropping below a threshold does not end the obligation that day, and the real trailing periods vary: some states run to the end of the following calendar year, some measure twelve months from the last sale, most say nothing precise. One documented default of 365 days that a seller can correct was chosen over a table of 76 invented ones. It errs toward keeping a jurisdiction quiet slightly too long rather than declaring it clear too soon.
Nine currencies are not in the daily feed
The European Central Bank does not publish CLP, COP, CRC, GEL, RSD, SAR, TWD, UAH or UYU, so those conversions use a fixed table rather than the day's rate. SAR is pegged and therefore exact. The rest are approximate, and approximate beats absent: a missing currency would convert at 1.0 and put a threshold out by three orders of magnitude in the direction of saying you are clear.
A Shopify store on Managed Markets is over-counted
Shopify becomes the merchant of record for cross-border orders under Managed Markets, and the Orders API does not distinguish them from ordinary ones. Those sales are currently counted toward EU and UK thresholds when they should not be. There is no per-account switch for this yet, and over-counting errs toward warning you about a registration you may not owe rather than missing one you do.
Found a figure that looks wrong? hello@taxesradar.com. A rule that is out of date is the one bug on this site that costs the reader money, so it goes to the top of the list ahead of anything else.