Sales Tax Information: States
Find your state below to determine if sales tax is applicable and for which categories. States where no sales tax is collected are noted.
Heritage is not required to collect sales tax if you are buying for resale.
- If you are buying for resale, you can provide Heritage with your sales tax resale certificate.
- If you do not have a resale certificate, contact your respective state agency to see if you qualify.
| State | Date Effective | US Coins & World & Ancient Coins | US Currency | World Currency | Sports | Arms & Armor | Wine | Everything Else* |
|---|---|---|---|---|---|---|---|---|
| AL Alabama | Oct. 2018 | No - US Coins Yes - Confederate Coins 8% simplified sales tax Yes - World Coins 8% simplified sales tax | No - US Currency Yes - Confederate Currency 8% simplified sales tax | Yes - 8% simplified sales tax | Yes - 8% simplified sales tax | No | No | Yes - 8% simplified sales tax |
| AK Alaska | July 2020 | Yes, as applicable | Yes (Oct. 2020) | Yes (Oct. 2020) | Yes (Jan. 2021) | No | No | Yes, as applicable |
| AZ Arizona | Oct. 2019 | No | Yes | Yes | Yes | No | No | Yes |
| AR Arkansas | Apr. 2019 | Yes | No | No | Yes (Nov. 2019) | No | No | Yes |
| CA California | 2009 | Yes -Invoice under $1,500 ONLY | Yes | Yes | Yes | No | Yes | Yes |
| CO Colorado | Sept. 2018 | No | Yes | Yes | Yes | No | Yes | Yes |
| CT Connecticut | Jan. 2018 | No | Yes | Yes | Yes | No | No | Yes Watches & Luxury: <= $1,000 is 6.35%; > $1,000 is 7.75% per lot Jewelry: <= $5,000 is 6.35%; > $5,000 is 7.75% per lot |
| DE Delaware | No sales tax is collected for this state. | |||||||
| DC District of Columbia | Feb./Mar. 2019 | Yes (Feb. 2019) | No | No | Yes (Mar. 2019) | No | No | Yes (Feb. 2019) |
| FL Florida | 2016 | No - US Coins Yes - World & Ancient Coins - Invoices for <= $500 | No | Yes - Invoices for <= $500 | Yes | No | Yes | Yes - 6%+1% discretionary sales surtax applies to the first $5,000 of the sales amount per item |
| GA Georgia | Jan./Mar. 2019 | No | No | No | Yes (Jan. 2019) | No | Yes (Mar. 2019) | Yes (Jan. 2019) |
| HI Hawaii | Aug. 2018 | Yes | No | No | Yes (Jul. 2020) | No | No | Yes |
| ID Idaho | Mar. 2019 | No | No | No | Yes | No | No | Yes (Nov. 2019) |
| IL Illinois | 2017 | No | No | No | Yes | No | Yes | Yes |
| IN Indiana | Oct. 2018 | No | No | No | Yes | No | No | Yes |
| IA Iowa | Jan. 2019 | No | No | No | Yes | No | No | Yes |
| KS Kansas | Oct. 2019 | Yes - Except for Gold and silver coins | Yes | Yes | Yes | No | Yes | Yes |
| KY Kentucky | Aug. 2018 | Yes | Yes | Yes | Yes | No | No | Yes |
| LA Louisiana | Jan. 2019 | Yes - Coins > $1,000 per invoice including Buyer's Premium and shipping. No - Coins <= $1,000 per invoice including Buyer's Premium and shipping. | Yes | Yes | Yes | No | No | Yes |
| ME Maine | Aug. 2018 | Yes | Yes | Yes | No | No | No | Yes |
| MD Maryland | Oct. 2018 | Yes -- Invoices <= $1,000 | Yes | Yes | Yes | No | Yes | Yes |
| MA Massachusetts | Sept. 2018/ Mar. 2019 | Yes - Transaction < $1,000 No - Transaction >= $1,000 (Sept. 2018) | Yes (Sept. 2018) | Yes (Sept. 2018) | Yes (Sept. 2018) | No | Yes (Mar. 2019) | Yes (Sept. 2018) Comics (not Comic Art): No Sales Tax |
| MI Michigan | Sept. 2018 | No | Yes | Yes | Yes | Yes (Mar. 2020) | No | Yes |
| MN Minnesota | Oct. 2018 | Yes | Yes | Yes | Yes | No | No | Yes |
| MS Mississippi | Aug. 2018 | Yes | No | No | Yes | No | No | Yes |
| MO Missouri | No sales tax is collected for this state. | |||||||
| MT Montana | No sales tax is collected for this state. | |||||||
| NE Nebraska | Jan. 2019 | No | No | No | No | Yes (Mar. 2020) | No | Yes |
| NV Nevada | Oct. 2018 | Yes | Yes | Yes | Yes | No | Yes (Mar. 2020) | Yes |
| NH New Hampshire | No sales tax is collected for this state. | |||||||
| NJ New Jersey | Jan. 2018/ Mar. 2019 | Yes (Jan. 2018) | Yes (Jan. 2018) | Yes (Jan. 2018) | Yes (Jan. 2018) | No | Yes (Mar. 2019) | Yes (Jan. 2018) |
| NM New Mexico | July 2019 | Yes | Yes (Jan. 2021) | Yes (Jan. 2021) | Yes (Jan. 2021) | No | No | Yes |
| NY New York | 2010/ Mar. 2019 | Yes (2010) | Yes (2010) | Yes (2010) | Yes (2010) | No | Yes (Mar. 2019) | Yes (2010) |
| NC North Carolina | Oct. 2018 | No | No | No | Yes | No | No | Yes |
| ND North Dakota | No | No | No | No | Yes (Nov. 2019) | No | No | Yes (Oct. 2020) |
| OH Ohio | Aug. 2018 | Yes | Yes | Yes | Yes | No | No | Yes |
| OK Oklahoma | Sept. 2018 | No | Yes | Yes | Yes | Yes (Oct. 2019) | No | Yes |
| OR Oregon | No sales tax is collected for this state. | |||||||
| PA Pennsylvania | Aug. 2018 | No | Yes | Yes | Yes | No | No | Yes |
| RI Rhode Island | Sept. 2018/ Mar. 2019 | No | Yes (Mar. 2019) | Yes (Mar. 2019) | Yes (Sept. 2018) | No | No | Yes (Sept. 2018) |
| SC South Carolina | Oct. 2018 | No | No | No | Yes | No | No | Yes |
| SD South Dakota | Oct. 2020 | No | No | No | No | No | No | Yes (Oct. 2020) |
| TN Tennessee | Oct. 2019 | Yes | Yes | Yes | Yes | Yes (Oct. 2020) | No | Yes |
| TX Texas | 1976 | No | Yes | Yes | Yes | Yes | Yes Wine shipments to Texas are considered CA, therefore sales tax of 9.5% applies | Yes |
| UT Utah | Jan. 2019 | No | No | No | Yes (Oct. 2020) | No | No | Yes |
| VT Vermont | Aug. 2018/ (Mar. 2019) | Yes (Mar. 2019) | No | No | Yes (Aug. 2018) | No | No | Yes (Nov. 2019) |
| VA Virginia | July 2019 | Yes - Invoices <=$1,000 | Yes | Yes | Yes | Yes (Mar. 2020) | Yes (Mar. 2020) | Yes |
| WA Washington | Sept. 2018 | No | Yes | Yes | Yes | No | Yes | Yes |
| WV West Virginia | Mar. 2019 | Yes | No | No | Yes (Mar. 2020) | No | No | Yes (Mar. 2020) |
| WI Wisconsin | Oct. 2018 | Yes | Yes | Yes | Yes | Yes (Mar. 2020) | No | Yes |
| WY Wyoming | Oct. 2018 | No | No | No | No | No | No | Yes |
*Includes Art & Antiques, Books and Manuscripts, Comics, Entertainment, Historical, Jewelry, Timepieces & Luxury Accessories, Movie Posters, Nature & Science, and Stamps.