Sales tax · economic nexus · October 2026
Economic nexus threshold by state.
See the sales and transaction thresholds that make an out-of-state seller register for sales tax, state by state, with the agency page behind each row.
A guide, not a ruling
This page summarizes what each state tax agency (and the Streamlined Sales Tax Governing Board) publishes. It does not look anything up from a state system and does not confirm your own obligations. Rules and dollar thresholds change; use the source link on each row and confirm with the state or a tax professional before you rely on it.
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Economic nexus thresholds by state
Since South Dakota v. Wayfair (2018), states can require a remote seller to collect sales tax based on sales into the state, without a physical presence. Each state sets its own number. The table below follows the Streamlined Sales Tax Governing Board chart, with the state agency page for each row.
| State | Sales threshold | Transactions | Effective | What counts | Source |
|---|---|---|---|---|---|
| Alabama | $250,000 | None listed | October 1, 2018 | Retail sales delivered into Alabama in the previous calendar year; Alabama counts direct sales only and excludes sales through a participating marketplace. | Source |
| Alaska | $100,000 | None listed | April 1, 2020 | No state sales tax. Local sales taxes are administered through the Alaska Remote Seller Sales Tax Commission. The chart lists $100,000 in the prior or current year (a 200-transaction test applied before 2025). | Source |
| Arizona | $100,000 | None listed | October 1, 2019 | Transaction privilege tax (TPT). The threshold stepped down from $200,000 (2019) and $150,000 (2020) to $100,000 from 2021. | Source |
| Arkansas | $100,000 | 200 (or sales) | July 1, 2019 | Remote seller registration at $100,000 in sales or 200 transactions, per the SST chart. | Source |
| California | $500,000 | None listed | April 1, 2019 | Combined sales of tangible personal property for delivery in California (seller plus related persons) in the preceding or current calendar year. | Source |
| Colorado | $100,000 | None listed | December 1, 2018 | Taxable sales into Colorado. Colorado also charges a separate Retail Delivery Fee on many deliveries. | Source |
| Connecticut | $100,000 | 200 (together with sales) | December 1, 2018 | Both tests must be met per the SST chart: $100,000 or more in gross receipts and 200 or more retail transactions (the sales threshold was $250,000 before 7/1/2019). | Source |
| Delaware | No sales tax | None listed | Not listed | Delaware has no sales tax. It taxes business gross receipts through a different system. | Source |
| District of Columbia | $100,000 | 200 (or sales) | January 1, 2019 | Gross retail receipts over $100,000 or more than 200 separate retail sales. | Source |
| Florida | $100,000 | None listed | July 1, 2021 | Taxable sales of tangible personal property into Florida in the previous calendar year. | Source |
| Georgia | $100,000 | 200 (or sales) | January 1, 2019 | The threshold was $250,000 in 2019 and $100,000 from 2020. | Source |
| Hawaii | $100,000 | 200 (or sales) | July 1, 2018 | Hawaii taxes gross income under the general excise tax (GET) rather than a retail sales tax. Threshold is $100,000 of gross income or 200 transactions. | Source |
| Idaho | $100,000 | None listed | June 1, 2019 | Sales into Idaho in the current or previous calendar year. | Source |
| Illinois | $100,000 | None listed | October 1, 2018 | Cumulative gross receipts; the SST chart lists sales only from 1/1/2026 (the 200-transaction test applied through 2025). | Source |
| Indiana | $100,000 | None listed | October 1, 2018 | The 200-transaction test ended 1/1/2024. | Source |
| Iowa | $100,000 | None listed | January 1, 2019 | Sales in the prior or current calendar year. | Source |
| Kansas | $100,000 | None listed | July 1, 2021 | Cumulative gross receipts from Kansas sales. | Source |
| Kentucky | $100,000 | 200 (or sales) | October 1, 2018 | $100,000 in gross receipts or 200 sales. | Source |
| Louisiana | $100,000 | None listed | July 1, 2020 | Goods and services delivered into Louisiana. The Louisiana Sales and Use Tax Commission for Remote Sellers is the sole collector for remote sellers. | Source |
| Maine | $100,000 | 200 (or sales) | July 1, 2018 | Gross revenue from sales delivered into Maine in the previous or current calendar year, or 200 transactions per the SST chart. | Source |
| Maryland | $100,000 | 200 (or sales) | October 1, 2018 | $100,000 in sales or 200 separate transactions. | Source |
| Massachusetts | $100,000 | None listed | October 1, 2019 | Remote seller and marketplace facilitator rules are on the same page. | Source |
| Michigan | $100,000 | 200 (or sales) | October 1, 2018 | The SST chart counts taxable and non-taxable sales. | Source |
| Minnesota | $100,000 | 200 (or sales) | October 1, 2018 | $100,000 in retail sales or 200 retail sales in any 12 consecutive months. | Source |
| Mississippi | $250,000 | None listed | September 1, 2018 | Prior 12 months of sales into Mississippi. | Source |
| Missouri | $100,000 | None listed | January 1, 2023 | Taxable sales in the prior or current year. | Source |
| Montana | No sales tax | None listed | Not listed | Montana has no statewide sales tax. | Source |
| Nebraska | $100,000 | 200 (or sales) | January 1, 2019 | $100,000 in Nebraska retail sales or 200 transactions. | Source |
| Nevada | $100,000 | 200 (or sales) | October 1, 2018 | Gross retail sales or 200 transactions. | Source |
| New Hampshire | No sales tax | None listed | Not listed | New Hampshire has no general sales tax. | Source |
| New Jersey | $100,000 | 200 (or sales) | November 1, 2018 | $100,000 in sales or 200 transactions. | Source |
| New Mexico | $100,000 | None listed | Not listed | New Mexico taxes seller gross receipts (GRT), not a sales tax; the threshold is taxable gross receipts in the previous calendar year. | Source |
| New York | $500,000 | 100 (together with sales) | Not listed | Both tests must be met: more than $500,000 in gross receipts and more than 100 sales in the preceding four sales-tax quarters. Marketplace sales count. | Source |
| North Carolina | $100,000 | None listed | November 1, 2018 | The 200-transaction test ended 7/1/2024. | Source |
| North Dakota | $100,000 | None listed | October 1, 2018 | Taxable sales in the prior or current year; the 200-transaction test was removed 7/1/2019. | Source |
| Ohio | $100,000 | 200 (or sales) | August 1, 2019 | Retail sales into Ohio or 200 transactions. | Source |
| Oklahoma | $100,000 | None listed | July 1, 2018 | Taxable product sales; the threshold was $10,000 before 11/1/2019. | Source |
| Oregon | No sales tax | None listed | Not listed | Oregon has no sales tax. | Source |
| Pennsylvania | $100,000 | None listed | July 1, 2019 | Gross sales in the prior 12 months. | Source |
| Rhode Island | $100,000 | 200 (or sales) | July 1, 2019 | $100,000 or 200 transactions. | Source |
| South Carolina | $100,000 | None listed | November 1, 2018 | Gross revenue in the previous or current calendar year. | Source |
| South Dakota | $100,000 | None listed | November 1, 2018 | The 200-transaction test ended 7/1/2023. | Source |
| Tennessee | $100,000 | None listed | October 1, 2019 | The threshold was $500,000 before 10/1/2020. | Source |
| Texas | $500,000 | None listed | October 1, 2019 | Total Texas revenue (taxable and non-taxable, plus resale sales) in the preceding 12 calendar months. | Source |
| Utah | $100,000 | None listed | January 1, 2019 | Gross revenue of more than $100,000 from 7/1/2025 (the SST chart lists the 200-transaction test as applying from 2019 until then). | Source |
| Vermont | $100,000 | 200 (or sales) | July 1, 2018 | $100,000 or 200 transactions in any preceding 12-month period. | Source |
| Virginia | $100,000 | 200 (or sales) | July 1, 2019 | $100,000 in gross revenue or 200 retail transactions. | Source |
| Washington | $100,000 | None listed | October 1, 2018 | Gross income from Washington (2020 onward); marketplace sales count. | Source |
| West Virginia | $100,000 | 200 (or sales) | January 1, 2019 | $100,000 or 200 transactions. | Source |
| Wisconsin | $100,000 | None listed | October 1, 2018 | Prior or current year; the 200-transaction test was removed 2/20/2021. | Source |
| Wyoming | $100,000 | None listed | February 1, 2019 | The 200-transaction test was removed 7/1/2024. | Source |
19 jurisdictions also list a transaction count. Where the count and the dollar figure are alternatives, crossing either one starts the obligation; the two states marked “together with sales” use a combined test as described in the note. What counts toward the dollar figure also varies: gross sales, retail sales, taxable sales, or total revenue.
FAQ
What is an economic nexus threshold?
It is the amount of sales (and in some states the number of transactions) into a state above which an out-of-state seller must register and collect that state’s sales tax even without a physical presence. The Supreme Court allowed this in South Dakota v. Wayfair (2018).
Is $100,000 the threshold everywhere?
No. 42 jurisdictions on this page use $100,000, but California ($500,000), New York ($500,000), Texas ($500,000), Alabama ($250,000), Mississippi ($250,000) use a higher figure, and some states list a transaction count as well or instead. Some states with no sales tax have no threshold at all.
Do marketplace sales count toward the threshold?
It depends on the state. Some states count marketplace-facilitated sales toward your threshold and some exclude them. Check the marketplace facilitator page and the state agency page linked on each row.
Does being under the threshold mean I owe nothing?
Not necessarily. A physical presence such as employees, property or inventory can create nexus at any sales level, and states can define the measure (gross, retail or taxable sales) differently. Use the nexus screening tool as a first pass, then confirm with the state.
How current is this table?
The numbers follow the Streamlined Sales Tax Governing Board chart and state agency pages retrieved in October 2026. States change thresholds, so check the source link before you act.