State Tax Guide
Comprehensive state-by-state tax information including income tax rates, sales tax, corporate taxes, and reciprocity agreements for multi-state taxpayers.
Multi-State Tax Expertise
With multi-state taxation expertise, we help clients navigate complex state tax obligations, nexus issues, and compliance across all 50 states. If you live or do business in multiple states, thoughtful planning and coordination is essential.
State Tax Information (29 states)
Alaska
Personal Income Tax
No state income tax
Sales Tax Rate
No state sales tax
Arizona
Personal Income Tax
2.50%
Sales Tax Rate
5.60%
California
Personal Income Tax
1-13.3%
Sales Tax Rate
7.25%
Colorado
Personal Income Tax
4.40%
Sales Tax Rate
2.90%
Florida
Personal Income Tax
No state income tax
Sales Tax Rate
6.00%
Georgia
Personal Income Tax
5.19%
Sales Tax Rate
4.00%
Hawaii
Personal Income Tax
1.4-11%
Sales Tax Rate
4.00%
Illinois
ReciprocityPersonal Income Tax
4.95%
Sales Tax Rate
6.25%
Indiana
ReciprocityPersonal Income Tax
3.00%
Sales Tax Rate
7.00%
Maryland
ReciprocityPersonal Income Tax
2-5.75%
Sales Tax Rate
6.00%
Massachusetts
Personal Income Tax
5.00%
Sales Tax Rate
6.25%
Michigan
ReciprocityPersonal Income Tax
4.25%
Sales Tax Rate
6.00%
Minnesota
ReciprocityPersonal Income Tax
5.35-9.85%
Sales Tax Rate
6.875%
Nevada
Personal Income Tax
No state income tax
Sales Tax Rate
6.85%
New Jersey
ReciprocityPersonal Income Tax
1.4-10.75%
Sales Tax Rate
6.625%
New York
Personal Income Tax
4-10.9%
Sales Tax Rate
4.00%
North Carolina
Personal Income Tax
4.25%
Sales Tax Rate
4.75%
North Dakota
ReciprocityPersonal Income Tax
1.95-2.5%
Sales Tax Rate
5.00%
Ohio
ReciprocityPersonal Income Tax
0-3.5%
Sales Tax Rate
5.75%
Oregon
Personal Income Tax
4.75-9.9%
Sales Tax Rate
No state sales tax
Pennsylvania
ReciprocityPersonal Income Tax
3.07%
Sales Tax Rate
6.00%
South Dakota
Personal Income Tax
No state income tax
Sales Tax Rate
4.20%
Tennessee
Personal Income Tax
No state income tax
Sales Tax Rate
7.00%
Texas
Personal Income Tax
No state income tax
Sales Tax Rate
6.25%
Virginia
ReciprocityPersonal Income Tax
2-5.75%
Sales Tax Rate
5.30%
Washington
Personal Income Tax
No state income tax
Sales Tax Rate
6.50%
West Virginia
ReciprocityPersonal Income Tax
2.22-4.82%
Sales Tax Rate
6.00%
Wisconsin
ReciprocityPersonal Income Tax
3.50-7.65%
Sales Tax Rate
5.00%
Wyoming
Personal Income Tax
No state income tax
Sales Tax Rate
4.00%
Understanding Reciprocity Agreements
Reciprocity agreements allow residents who work across state lines to pay income tax only to their state of residence, not the work state. This simplifies tax filing for commuters.
Example: Pennsylvania resident working in Maryland files only with PA.
State Nexus for Businesses
Nexus is the connection between a business and a state that creates tax obligations. Physical presence, economic activity, or employees can trigger nexus.
Post-Wayfair: Sales tax nexus can exist without physical presence.
Remote Work Tax Issues
Remote workers may owe taxes in their state of residence AND the employer's state. Some states have convenience of the employer rules that complicate this further.
States with convenience rules: NY, NE, DE, CT, PA, NJ (partially).
Sales Tax Considerations
E-commerce businesses must track economic nexus thresholds ($100k-$500k in sales) for each state. Each state has different rules, rates, and filing requirements.
Use marketplace facilitator rules when selling on Amazon, eBay, etc.
Common Multi-State Tax Scenarios
Scenario 1: Cross-State Commuter
You live in State A but work in State B. You may owe taxes to both states unless a reciprocity agreement exists.
→ Check reciprocity agreements above to avoid double taxation
Scenario 2: Multi-State Business Owner
Your business operates in multiple states through offices, employees, or substantial sales. You likely have filing obligations in each state.
→ Consider apportionment formulas and nexus thresholds
Scenario 3: Part-Year Resident
You moved from State A to State B mid-year. You must file part-year resident returns in both states and allocate income correctly.
→ Carefully document move date and income allocation
Scenario 4: E-Commerce Seller
You sell online nationwide and meet economic nexus thresholds in multiple states. You need to register, collect, and remit sales tax in those states.
→ Monitor sales by state; use tax automation software
Multi-State Tax Issues? We Specialize in This.
Multi-state taxation is one of our core specialties. Whether you're dealing with nexus issues, remote work complications, reciprocity questions, or multi-state business operations, we have the expertise to navigate these complex situations and coordinate with your wealth and lending decisions.