Open data

Free US sales tax data

Name: US state sales tax rates
Creator: Kintsugi
License: https://creativecommons.org/licenses/by/4.0/

State sales tax rates, economic nexus thresholds and filing due dates as JSON and CSV, with official sources and update dates. Free to use with credit.

US state sales tax rates

State sales tax rate and the range of combined state and local rates for the 50 states and Washington, DC: lowest, highest and most common combined rate.

Rows:: 51
Current to:: 2026-10-01
Updates:: Refreshed monthly with the calculator rate table, and on the day a scheduled rate change takes effect.
Source:: Kintsugi's calculator rate table (a monthly SalesTaxHandbook.com export, corrected against official state and local notices). Rate rows link to the state's calculator page; per-change official notices are listed on the rate changes page.

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Fields

Field	Meaning
code	Two-letter state code (DC for the District of Columbia).
name	State name.
has_state_sales_tax	False where the state levies no statewide sales tax (Alaska, which has local rates only, Delaware, Montana, New Hampshire, Oregon).
state_rate_pct	Statewide sales tax rate, in percent.
min_combined_rate_pct	Lowest combined state and local rate in the state, in percent.
max_combined_rate_pct	Highest combined state and local rate in the state, in percent.
most_common_combined_rate_pct	The combined rate found in the most ZIP codes in the state, in percent (ties go to the lower rate).
as_of	Month (YYYY-MM) the state's rates are current for.
effective	Date (YYYY-MM-DD) the state's latest rate change took effect.
source	Where the figures come from.
reference_url	Kintsugi page for the state's rates.

US economic nexus thresholds by state

Economic nexus thresholds for remote sellers in the 50 states and Washington, DC: sales threshold, transaction threshold, how the two combine, the measurement period, effective date and the official source.

Rows:: 51
Current to:: 2026-09-26
Updates:: Re-verified against each state's revenue department or statute; the file changes when a state changes its rule.
Source:: Each row is checked against the state's own page or statute, linked in source_url, on the date in last_verified.

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Fields

Field	Meaning
code	Two-letter state code.
name	State name.
has_state_sales_tax	False where the state has no statewide sales tax.
sales_threshold_usd	Sales threshold in US dollars; empty where there is none.
transaction_threshold	Transaction-count threshold; empty where the state has none.
test	How the thresholds combine: sales_only, sales_or_transactions (either creates nexus), sales_and_transactions (both required) or none.
measurement_period	The period the thresholds are measured over, in the state's terms.
marketplace_sales	Whether sales made through a marketplace facilitator count toward the seller's threshold.
effective_date	Date (YYYY-MM-DD) the current rule took effect; empty for states with no sales tax.
source_name	The agency, statute or notice the row was verified against.
source_url	Link to that official source.
last_verified	Date (YYYY-MM-DD) the row was checked against its source.

US state sales tax filing frequencies and due dates

Sales tax return filing frequencies and due-date rules for the 45 states with a statewide sales tax and Washington, DC: who is assigned each frequency, the due rule and the state's own source.

Rows:: 154
Current to:: 2026-09-29
Updates:: Re-verified against each state's revenue department; the file changes when a state changes its rule.
Source:: Each state is checked against its revenue department pages, the first of which is linked in source_url, on the date in last_verified.

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Fields

Field	Meaning
code	Two-letter state code.
name	State name.
agency	The state's tax agency.
frequency	Filing frequency (monthly, quarterly, semiannual, annual or prepayment).
assigned_when	Who the state assigns this frequency to, in the state's own thresholds.
due_rule	The due date rule in words.
due_day	Day of the month the return is due, or "last"; empty for "days after" rules.
due_months_after_period_end	Months between the end of the period and the due month (1 = the following month).
due_days_after_period_end	Days after the period ends, for states that word the rule that way.
rolls_forward_on_weekend_or_holiday	True where a weekend or holiday due date moves to the next business day.
source_url	The state revenue department's filing page the row was checked against.
last_verified	Date (YYYY-MM-DD) the state was checked against its sources.
reference_url	Kintsugi page for the state's due dates.

License and how to cite

The files are licensed CC BY 4.0: use them in any product, report or model, commercial or not, as long as you credit Kintsugi and link back to this page. Each file also carries the license and this attribution line.

Cite this

Kintsugi. "US state sales tax rates; US economic nexus thresholds by state; US state sales tax filing frequencies and due dates" (version 1.0.0, 2026-10-01). CC BY 4.0. https://trykintsugi.com/data

Credit line for a page

<a href="https://trykintsugi.com/data">Kintsugi (trykintsugi.com/data), CC BY 4.0</a>

What is and is not in the files

State-level facts only: the 50 states and Washington, DC. There are no ZIP code, city or address rows. For a rate at an address, use the free sales tax calculator.
Rates are current to the date in each row. A rate that is scheduled to change appears in the file on the day it takes effect, not before.
This is general information, not tax advice. Check a state's own notice before relying on a figure for a filing; the official source is linked wherever the file has one.

Changelog

Current file format version: 1.0.0. The version changes when a field is added, renamed or removed. The figures change more often, and each file's date shows when.

2026-10-01 (v1.0.0): First release: US state sales tax rates, economic nexus thresholds and filing due-date rules, as JSON and CSV.