| Alabama |
5% on first $100 + 2% over $100 |
$400/month |
Timely — paid before 20th of month |
State only; non-state-administered local taxes may differ. |
Source |
4/22/26 |
| Alaska |
N/A — No State Sales Tax |
|
|
Alaska has no statewide sales tax. |
|
4/22/26 |
| Arizona |
1.2% (electronic) / 1.0% (paper) |
$12,000/year |
Timely; electronic rate requires all-year e-filing |
Applies to state TPT only; not local TPT. |
Source |
4/22/26 |
| Arkansas |
2.00% |
$1,000/month |
Timely |
Applies to local sales tax accounts only; $1,000 cap per city/county reported. |
|
4/22/26 |
| California |
None |
|
|
No vendor discount. |
|
4/22/26 |
| Colorado |
None |
|
|
STATE portion vendor fee ELIMINATED effective January 1, 2026. Some local jurisdictions may still offer discount. Refer to Colorado Sales Collection Allowance.xlsx for specific jurisdiction discount. |
Source |
4/22/26 |
| Connecticut |
None |
|
|
No vendor discount. |
|
4/22/26 |
| Delaware |
N/A — No State Sales Tax |
|
|
Delaware has no statewide sales tax. |
|
4/22/26 |
| Florida |
2.5% of first $1,200 of tax due |
$30/report (max) |
Timely |
Small cap; applies to the 6% state rate. |
Source |
4/22/26 |
| Georgia |
3.0% on first $3,000 + 0.5% over $3,000 |
No published cap |
Timely; must file electronically if required |
Applies to both state and local tax. Loss of discount if required e-filer submits paper. |
Source |
4/22/26 |
| Hawaii |
None |
|
|
No vendor discount. |
|
4/22/26 |
| Idaho |
None (bracket system benefit) |
|
|
Vendors may keep excess rounding under bracket system but no formal discount. |
|
4/22/26 |
| Illinois |
1.75% of tax due |
Min $5/year |
Timely |
Max is $1,000/month per DAVO data; FTA min $5/year. |
Source |
4/22/26 |
| Indiana |
0.73% (≤$60K collected); 0.53% ($60K–$600K); 0.26% (>$600K) |
No cap stated |
Timely |
Utilities not permitted to take discount. Tiered by annual collection volume. |
Source |
4/22/26 |
| Iowa |
None |
|
|
No vendor discount. |
|
4/22/26 |
| Kansas |
None (in-state) |
|
|
No standard in-state discount. Out-of-state voluntary filers may qualify via reciprocal agreements (MO: 2%, NE: 2.5%, OK: 1%). |
Source |
4/22/26 |
| Kentucky |
1.75% on first $1,000 + 1.5% over $1,000 |
$50/month (max) |
Timely |
|
Source |
4/22/26 |
| Louisiana |
0.84% |
$1,500/month |
Timely |
FTA shows 0.84%; some sources cite 0.935%. |
Source |
4/22/26 |
| Maine |
None (bracket system benefit) |
|
|
No formal discount; vendors keep excess rounding under bracket system. |
|
4/22/26 |
| Maryland |
1.2% on first $6,000 annual + 0.9% over $6,000 |
$500/return |
Timely |
Based on annual collection totals, not per-return amount. |
Source |
4/22/26 |
| Massachusetts |
None |
|
|
No vendor discount. |
|
4/22/26 |
| Michigan |
0.75% if paid by 12th; 0.5% if paid 13th–20th |
Min $6/month; max $15,000/month |
Applies to first 4% of tax only (state rate) |
Early payment earns higher rate. |
Source |
4/22/26 |
| Minnesota |
None |
|
|
No vendor discount. |
|
4/22/26 |
| Mississippi |
2.00% |
$50/month (max) |
Timely |
|
Source |
4/22/26 |
| Missouri |
2.00% |
|
|
|
Source |
4/22/26 |
| Montana |
N/A — No State Sales Tax |
|
|
Montana has no statewide sales tax. |
|
4/22/26 |
| Nebraska |
2.50% |
$75/month (max) |
Timely |
|
Source |
4/22/26 |
| Nevada |
0.25% |
No stated cap |
Timely |
|
Source |
4/22/26 |
| New Hampshire |
None |
|
|
NH has no general sales tax. |
|
4/22/26 |
| New Jersey |
None |
|
|
No vendor discount. |
|
4/22/26 |
| New Mexico |
None |
|
|
No vendor discount on Gross Receipts Tax. |
|
4/22/26 |
| New York |
5% |
$200/quarter (max) |
Timely; quarterly & annual filers only; small sellers |
Only quarterly/annual filers qualify. Monthly filers do not receive the discount. |
Source |
4/22/26 |
| North Carolina |
None |
|
|
No vendor discount. |
|
4/22/26 |
| North Dakota |
1.50% |
$110/month (max) |
Timely |
|
Source |
4/22/26 |
| Ohio |
0.75% |
No stated cap |
Timely |
Applies to the 5.75% state portion only. |
Source |
4/22/26 |
| Oklahoma |
None |
|
|
No vendor discount. |
|
4/22/26 |
| Oregon |
N/A — No State Sales Tax |
|
|
Oregon has no statewide sales tax. |
|
4/22/26 |
| Pennsylvania |
1.00% |
Min $25/month |
Timely |
|
Source |
4/22/26 |
| Rhode Island |
None |
|
|
No vendor discount. |
|
4/22/26 |
| South Carolina |
3.0% if tax <$100; 2.0% if tax ≥$100 |
$10,000/year |
Timely |
|
Source |
4/22/26 |
| South Dakota |
1.50% |
$70/month (max) |
Timely — SUSPENDED Jul 1, 2025 – Jun 30, 2028 |
Discount restored after June 30, 2028. |
Source |
4/22/26 |
| Tennessee |
2.0% on first $2,500 + 1.15% over $2,500 |
$25/period |
Timely — OUT-OF-STATE voluntary filers only |
Discount only for out-of-state sellers voluntarily registered via SST. In-state filers receive no discount. |
Source |
4/22/26 |
| Texas |
0.5% (timely) + 1.25% prepayment |
No cap on 0.5%; prepayment requirements apply |
Timely; prepayment by 15th for additional 1.25% |
Total possible: 1.75%. |
Source |
4/22/26 |
| Utah |
1.31% |
No stated cap |
Timely; monthly electronic filers only |
Quarterly and annual filers not eligible. 1% also applies to local taxes. |
Source |
4/22/26 |
| Vermont |
None |
|
|
No formal discount; vendors keep excess rounding. |
|
4/22/26 |
| Virginia |
6% of the first 3% of state tax remitted |
No stated cap |
Timely — UPDATED July 1, 2025 |
Prior rate was tiered 1.1%–0.56%. New structure applies to state portion only. No discount on electronic returns per pre-2025 rules. |
Source |
4/22/26 |
| Washington |
None |
|
|
No vendor discount. |
|
4/22/26 |
| West Virginia |
None |
|
|
No vendor discount. |
|
4/22/26 |
| Wisconsin |
0.50% |
Min $10/period; max $1,000 |
Timely |
|
Source |
4/22/26 |
| Wyoming |
1.95% on first $6,250 + 1.0% over $6,250 |
$500/month (max) |
Timely |
|
Source |
4/22/26 |
| Dist. of Columbia |
None |
|
|
No vendor discount. |
|
4/22/26 |
