Sales tax economic nexus thresholds by state (2026)

The sales and transaction thresholds at which an out-of-state online seller must register and collect sales tax, for the 50 states and the District of Columbia, with each state's marketplace facilitator rule. Every row names its source and the date it was last verified (2026-10-08).

Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read.

What the full CSV edition will contain

• 51 rows: the 50 states and the District of Columbia, one row each. This is the October 2026 version.
• 3 blank thresholds: the sales threshold is left empty for Ohio, Rhode Island, Utah, because the amount could not be confirmed from an official state source.
• Columns: state, abbreviation, whether the state has a sales tax, sales threshold in US dollars, transaction threshold, how the two tests combine, measurement period, which sales count toward the threshold, effective date, marketplace facilitator law, its effective date and its threshold, registration deadline after crossing, notes, source URL, source name and last-verified date.
• An empty cell means the value was not found on the source that was read. It does not mean no or zero.

All states

How to read the table

Economic nexus means a state can require a seller with no physical presence there to collect its sales tax once the seller's sales into the state pass a threshold. Compare your sales into each state, over the state's own measurement period, with its threshold. Where a state has a marketplace facilitator law, the marketplace collects the tax on the sales it facilitates. Physical presence, such as inventory stored in a state, can create nexus on its own and is not covered here.

How the data was checked

Automated AI agents read the public page named as the source of each row and recorded the values. A script then checked the file: 51 unique rows, every field present, https sources, valid dates, numeric thresholds, and no threshold on a state without a sales tax. No person checked the rows.