E-Commerce Sales Tax: A Complete Guide After Wayfair
2026-03-06 · 8 min read · Guide
Post-Wayfair Landscape
Since the 2018 South Dakota v. Wayfair Supreme Court decision, states can require online sellers to collect sales tax even without physical presence. Most states have adopted economic nexus thresholds.
Common Thresholds
Most states trigger nexus at $100,000 in sales or 200 transactions. Some states use only the dollar threshold. Five states (AK, DE, MT, NH, OR) have no state sales tax.
Compliance Tools
Services like TaxJar, Avalara, and Shopify Tax can automate sales tax collection and filing. The cost ($20-$100/month) is minimal compared to the penalties for non-compliance.
See e-commerce tax estimates by state: view calculator.
Our team analyzes data from IRS & Tax Foundation to deliver accurate, up-to-date information. All data is verified and cross-referenced with official sources.