Foreign businesses selling goods or services to customers in the United States may have U.S. sales tax obligations even if they have no physical presence in the United States.

A business may create economic nexus in a particular state when its sales or transactions with customers in that state exceed the state’s economic nexus threshold. Once it meets the threshold, the business may be required to register, collect, and remit sales tax.

Each state sets its own sales tax rates and economic nexus thresholds, and these rules can change over time.

Use the map below to check the current sales tax rate and economic nexus threshold for each state. Simply hover over or click on a state to view its details.