Updated June 17, 2026
Check a destination rate directly
For a quick destination-based estimate, enter the buyer's ZIP code and a purchase amount below.
For most online and remote sales in the U.S., the applicable sales tax rate is based on the buyer's shipping address, not where the seller is located. This is destination-based sourcing, the rule in most states. A handful of states use origin-based sourcing for in-state transactions, where the seller's location sets the rate.
Practical rule of thumb, up front
When in doubt, treat every sale as destination-based. That is correct in most situations. Where origin rules apply, sales tax software typically handles the distinction automatically. Verify the rules for each state where you have nexus.
Destination-based sourcing (most states)
When you ship to a customer in California, you collect California sales tax at the rate for that delivery address, regardless of where your warehouse is. California, New York, Florida, and most other states are destination-based.
Origin-based sourcing (fewer states)
A smaller group of states, including Arizona, Illinois, Missouri, Ohio, Pennsylvania, Texas (for in-state sellers only), and Virginia, use origin-based sourcing for certain in-state transactions. If your business is in one of those states and you are selling to an in-state customer, the rate is your business address's rate, not the customer's.
What changed after Wayfair (2018)
The Supreme Court's South Dakota v. Wayfair decision, handed down in 2018, allowed states to require out-of-state online sellers to collect sales tax once they cross economic nexus thresholds, typically $100,000 in sales or 200 transactions in a state per year. Before that ruling, physical presence was required. Crossing those thresholds now creates a collection obligation whether or not you have a warehouse or office in that state.
For in-person retail
At a physical store, customers take possession at the counter, so the rate is the store's address rate. For deliveries from a store, the rate shifts to the delivery address in destination-based states.
Check a destination rate directly
For a quick destination-based estimate, enter the buyer's ZIP code and a purchase amount below.