| State | Vendor Discount | Max / Min Cap | Condition | Notes | .gov Source | Notes |
| 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 |
