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US SMS OTP

Draft. This page is not on the live API yet. It is not tax or legal advice.

US SMS OTP / A2P verification tax treatment by state. Retrieved 2026-11-03. Retrieval date is calendar 2026-11-03 (user zone Asia/Vientiane UTC+7). Foreign (non-US) B2C seller; not a marketplace/platform; not vouchers/prepaid.

This page is rendered from the vendored US SMS OTP file. The build reads that file only. It does not fetch a rate or a source.

Product telecom.sms_verification. Federal USF does not apply. FCC Wireless Messaging Declaratory Ruling (33 FCC Rcd 12075, 2018) classifies SMS/MMS as information services. 2026 FCC Form 499-A instructions Line 418 expressly list wireless text messaging (SMS/MMS) as information-service revenues excluded from USF and other fund contribution bases.

Federal USF sources: https://www.usac.org/wp-content/uploads/service-providers/documents/forms/2026/2026-FCC-Form-499A-Form-Instructions.pdf · https://docs.fcc.gov/public/attachments/FCC-18-178A1.pdf.

FCC treats SMS as information service (no federal USF). Many states independently tax texting/messaging as telecommunications for sales/CST/excise. SST Rule 327.2(C): federal defs do not auto-apply to state sales tax.

Most sales-tax states: $100k (some still OR 200 transactions). Higher: CA/NY/TX $500k; AL/MS $250k. CA/NY nexus often TPP-defined — pure SMS may not trip sales-tax nexus even if another tax applies. FL CST dealer registration is separate from sales-tax remote-seller threshold. Always check whether includable sales are gross (counts nontaxable) vs taxable-only.

Add US layer distinct from EU Art 58/24b: require US ZIP(+4)/street; branch product_category=telecom.sms_verification into sales_tax | CST | telecom_excise | none; never assess federal USF on SMS; treat 911/988 as usually carrier/prepaid-wireless unless seller is access-line provider.

56 jurisdictions. 5 are unverified and marked Unverified. 1 other row is low confidence and marked Indicative. An unverified or indicative row is not a firm rule. No numeric state or local rate is listed. The rate basis names the file a later import would read. 911, 988, and USF are No for this foreign seller on every row that states a treatment. An unverified row leaves those fees unverified.

Unverified: American Samoa (US-AS), Guam (US-GU), Northern Mariana Islands (US-MP), Puerto Rico (US-PR), U.S. Virgin Islands (US-VI).

States

One row per jurisdiction in the file, by name. Tax type, rate basis, nexus, includable sales, and the sales and fee flags each carry the confidence stored on that block.

StateTax typeRate basisNexusIncludableSalesFeesConfidence
Alabama
US-AL		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 250,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Retail tangible personal property retail_tppYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Alaska
US-AK		Sales tax sales_taxLocal only local_onlyUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossLocal dependent local_dependent911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
American Samoa
US-AS Unverified		UnverifiedUnverified——Unverified unverifiedUnverifiedSales Indicative (unverified) low · Fees Indicative (unverified) low · Nexus Indicative (unverified) low
Arizona
US-AZ		Sales tax sales_taxState rate plus a local file state_plus_local_fileUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus high high
Arkansas
US-AR		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Taxable sales only.Taxable taxableYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
California
US-CA		None noneNone noneUSD 500,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross tangible personal property tpp_grossNo911 No · 988 No · USF NoSales high high · Fees medium medium · Nexus high high
Colorado
US-CO		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Retail retailYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Connecticut
US-CT		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 and 200 transactions. And AND. Current or prior calendar year. Counts nontaxable sales.Retail retailYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Delaware
US-DE		None noneNone noneNo sales threshold.—No911 No · 988 No · USF NoSales high high · Fees medium medium · Nexus high high
District of Columbia
US-DC		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Retail retailYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Florida
US-FL		Communications services tax cstCST state rate plus a local file cst_state_plus_local_fileUSD 100,000. Sales only sales_only. Previous calendar year. Taxable sales only.Taxable tangible personal property taxable_tppNo911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Georgia
US-GA		None noneNone noneUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Retail including electronic delivery retail_incl_electronic_deliveryNo911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus high high
Guam
US-GU Unverified		UnverifiedUnverified——Unverified unverifiedUnverifiedSales Indicative (unverified) low · Fees Indicative (unverified) low · Nexus Indicative (unverified) low
Hawaii
US-HI		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Idaho
US-ID		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Illinois
US-IL		Telecommunications excise telecom_exciseTelecommunications excise rate database telecom_excise_rate_databaseUSD 100,000. Sales only sales_only. Preceding 12 months. Counts nontaxable sales.Retail tangible personal property retail_tppNo911 No · 988 No · USF No. 988 is inside the excise rateSales high high · Fees high high · Nexus medium medium
Indiana
US-IN		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Iowa
US-IA		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Kansas
US-KS		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Kentucky
US-KY		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Louisiana
US-LA		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Maine
US-ME		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Maryland
US-MD		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Massachusetts
US-MA		Sales tax sales_taxStatewide file statewide_fileUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales high high · Fees high high · Nexus high high
Michigan
US-MI		Sales tax sales_taxStatewide file statewide_fileUSD 100,000 or 200 transactions. Or OR. Previous calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus high high
Minnesota
US-MN		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Retail retailYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Mississippi
US-MS Indicative		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 250,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales Indicative (unverified) low · Fees medium medium · Nexus Indicative (unverified) low
Missouri
US-MO		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Taxable sales only.Taxable taxableYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Montana
US-MT		None noneNone noneNo sales threshold.—No911 No · 988 No · USF NoSales high high · Fees medium medium · Nexus high high
Nebraska
US-NE		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Retail retailYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Nevada
US-NV		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Retail retailYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
New Hampshire
US-NH		None noneNone noneNo sales threshold.—No911 No · 988 No · USF NoSales high high · Fees medium medium · Nexus high high
New Jersey
US-NJ		Sales tax sales_taxStatewide file statewide_fileUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus high high
New Mexico
US-NM		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Taxable sales only.Taxable taxableYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
New York
US-NY		Sales tax sales_taxState rate plus a local file state_plus_local_fileUSD 500,000 and 100 transactions. And AND. Preceding four sales tax quarters. Counts nontaxable sales.Gross tangible personal property tpp_grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus high high
North Carolina
US-NC		Sales tax sales_taxState rate plus a local file state_plus_local_fileUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales high high · Fees high high · Nexus high high
North Dakota
US-ND		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Taxable sales only.Taxable taxableYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Northern Mariana Islands
US-MP Unverified		UnverifiedUnverified——Unverified unverifiedUnverifiedSales Indicative (unverified) low · Fees Indicative (unverified) low · Nexus Indicative (unverified) low
Ohio
US-OH		Sales tax sales_taxState rate plus a local file state_plus_local_fileUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Retail retailYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus high high
Oklahoma
US-OK		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Taxable sales only.Taxable taxableYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Oregon
US-OR		None noneNone noneNo sales threshold.—No911 No · 988 No · USF NoSales high high · Fees medium medium · Nexus high high
Pennsylvania
US-PA		Sales tax sales_taxState rate plus a local file state_plus_local_fileUSD 100,000. Sales only sales_only. Previous 12 months, then the calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus high high
Puerto Rico
US-PR Unverified		UnverifiedUnverified——Unverified unverifiedUnverifiedSales Indicative (unverified) low · Fees Indicative (unverified) low · Nexus Indicative (unverified) low
Rhode Island
US-RI		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
South Carolina
US-SC		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
South Dakota
US-SD		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Tennessee
US-TN		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Retail retailYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Texas
US-TX		Sales tax sales_taxTelecom at 100 percent, or data processing at 80 percent telecom_100_or_data_processing_80USD 500,000. Sales only sales_only. Preceding 12 calendar months. Counts nontaxable sales.Gross revenue gross_revenueYes911 No · 988 No · USF NoSales high high · Fees high high · Nexus high high
U.S. Virgin Islands
US-VI Unverified		UnverifiedUnverified——Unverified unverifiedUnverifiedSales Indicative (unverified) low · Fees Indicative (unverified) low · Nexus Indicative (unverified) low
Utah
US-UT		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Vermont
US-VT		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Virginia
US-VA		Communications sales and use tax communications_sutCommunications sales and use tax communications_sutUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Retail retailYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus high high
Washington
US-WA		Sales tax sales_taxState rate plus a local file state_plus_local_fileUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross income gross_incomeYes911 No · 988 No · USF NoSales high high · Fees medium medium · Nexus high high
West Virginia
US-WV		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000 or 200 transactions. Or OR. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Wisconsin
US-WI		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium
Wyoming
US-WY		Sales tax sales_taxOfficial file not imported official_file_not_importedUSD 100,000. Sales only sales_only. Current or prior calendar year. Counts nontaxable sales.Gross grossYes911 No · 988 No · USF NoSales medium medium · Fees medium medium · Nexus medium medium