| Alabama | Sales dollar amount: $250,000 | Number of sales transactions: —— |
| Alaska |
Sales dollar amount: $100,000 |
Number of sales transactions: 200 |
| Arizona | Sales dollar amount: $200,000 | Number of sales transactions: —— |
| Arkansas | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| California | Sales dollar amount: $500,000 | Number of sales transactions: —— |
| Colorado | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Connecticut | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Delaware | Sales dollar amount: —— Note: No sales tax |
Number of sales transactions: —— |
| District of Columbia | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Florida | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Georgia | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Hawaii | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Idaho | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Illinois | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Indiana | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Iowa | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Kansas | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Kentucky | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Louisiana | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Maine | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Maryland | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Massachusetts | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Michigan | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Minnesota | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Mississippi | Sales dollar amount: $250,000 | Number of sales transactions: —— |
| Missouri | Sales dollar amount: $100,000 Note: Effective January 1, 2023 |
Number of sales transactions: —— |
| Montana | Sales dollar amount: —— Note: No sales tax |
Number of sales transactions: —— |
| Nebraska | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Nevada | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| New Hampshire | Sales dollar amount: —— Note: No sales tax |
Number of sales transactions: —— |
| New Jersey | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| New Mexico | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| New York | Sales dollar amount: $500,000 | Number of sales transactions: 100 |
| North Carolina | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| North Dakota | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Ohio | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Oklahoma | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Oregon | Sales dollar amount: —— Note: No sales tax |
Number of sales transactions: —— |
| Pennsylvania | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Rhode Island | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| South Carolina | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| South Dakota | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Tennessee | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Texas | Sales dollar amount: $500,000 | Number of sales transactions: —— |
| Utah | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Vermont | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Virginia | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Washington | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| West Virginia | Sales dollar amount: $100,000 | Number of sales transactions: 200 |
| Wisconsin | Sales dollar amount: $100,000 | Number of sales transactions: —— |
| Wyoming | Sales dollar amount: $100,000 | Number of sales transactions: 200 |