43 jurisdictions, not including Florida, require sales tax collections for online purchases

Florida is not among the jurisdictions where sales tax collections are required for out-of-state purchases in the wake of the South Dakota v. Wayfair Supreme Court decision last year, according to an analysis by the National Conference of State Legislatures (NCSL).

Such sales tax remittance protocols are required in Washington, D.C., and 42 states, but not including Florida.

The Wayfair decision struck down a previous requirement that retailers had to have a physical presence in a state in order for sales of their products to be taxed. Under Wayfair, businesses are subject to taxation for remote sales if they exceed a threshold of economic activity in the state.

Some states have modeled their sales tax laws after South Dakota’s in the wake of last year’s court ruling, while others have made changes based on executive authority given to a state’s department of revenue, the NCSL reports.


Remote Sales Tax Collection by State

StateTax Collection Status
AlabamaCollection required
AlaskaNo sales tax
ArizonaCollection required
ArkansasCollection required
CaliforniaCollection required
ColoradoCollection required
ConnecticutCollection required
DelawareNo sales tax
District of ColumbiaCollection required
FloridaCollection not required
GeorgiaCollection required
HawaiiCollection required
IdahoCollection required
IllinoisCollection required
IndianaCollection required
IowaCollection required
KansasCollection required
KentuckyCollection required
LouisianaCollection not required
MaineCollection required
MarylandCollection required
MassachusettsCollection required
MichiganCollection required
MinnesotaCollection required
MississippiCollection required
MissouriCollection not required
MontanaNo sales tax
NebraskaCollection required
NevadaCollection required
New HampshireNo sales tax
New JerseyCollection required
New MexicoCollection required
New YorkCollection required
North CarolinaCollection required
North DakotaCollection required
OhioCollection required
OklahomaCollection not required
OregonNo sales tax
PennsylvaniaCollection required
Rhode IslandCollection required
South CarolinaCollection required
South DakotaCollection required
TennesseeCollection required
TexasCollection required
UtahCollection required
VermontCollection required
VirginiaCollection required
WashingtonCollection required
West VirginiaCollection required
WisconsinCollection required
WyomingCollection required
Source: National Conference of State Legislatures

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