Receipts Threshold | Transactions Threshold | Evaluation period: | Includable Sales (Gross, Retail, or Taxable) | When You Need to Register Once You Exceed the Threshold | ||
Alabama AND municipalities | 250000 | Threshold applies to sales from the previous calendar year | Retail sales. Marketplace sales excluded from the threshold for individual sellers | January 1 following the year the threshold is exceeded | ||
Alaska AND municipalities | Either$100,000 | OR 200transactions | Per Remote Seller Sales Tax Code & Common Definitions: Previous calendar year (may vary by municipality) | Gross sales. Marketplace sales excluded from the threshold for individual sellers | The first day of the month following 30 days from adoption by the city or borough | |
Arizona | $200,000 (2019);$150,000 (2020);$100,000 (2021 –>) | Threshold applies to sales from the previous or current calendar year | Gross sales. Marketplace sales excluded from the threshold for individual sellers | The seller must obtain a TPT license once the threshold is met and begin remitting the tax on the first day of the month that starts at least thirty days after the threshold is met for the remainder of the current year and the followingcalendar year. | ||
Arkansas | Either$100,000 | OR 200transactions | Threshold applies to sales from the current or previous calendar year | Gross sales. Marketplace sales excluded from the threshold for individual sellers | The seller must obtain a TPT license once the threshold is met and begin remitting the tax on the first day of the month that starts at least thirtydays after the threshold is met for the remainder of the current year and the following calendar year. |