State comparison: TX · CA · NY
Side-by-side across every chart topic. Swap states by editing the address, e.g. /charts/compare?states=TX,OK,LA (up to 5).
| Topic | Texas | California | New York |
|---|---|---|---|
| Income & Franchise Tax Basics | No individual income tax; franchise tax 0.375%/0.75%; No Tax Due threshold $2,650,000 (2026-27) | Individual 1%–13.3% (+1.1% SDI on wages); corp 8.84%; $800 min franchise | Individual 4%–10.9%; corp franchise 6.5% (7.25% over $5M) |
| Sales Tax Rates & Remote-Seller Nexus | 6.25% state + up to 2% local (8.25% max); no remote nexus threshold mentioned | 7.25% statewide base; district taxes to ~10.75%; $500K nexus | 4% state + local (NYC 8.875% combined); $500K AND 100 sales |
| Pass-Through Entity (PTE) Tax Elections | No PTE election — no individual income tax to work around | Elective 9.3% PTE tax; June 15 prepayment trap; confirm post-2025 status | PTET graduated 6.85%–10.9%; annual election due March 15 |
| Filing Deadlines & Extensions | No individual return; franchise report due May 15 | Individuals Apr 15; automatic paperless extension to Oct 15 | Individuals Apr 15; extension to Oct 15 via IT-370 |
General reference information — not tax advice. Confirm against the cited state authorities before acting.