Economic nexus threshold by state
This table shows sales tax nexus by state: the sales threshold, the transaction threshold and how the two tests combine for remote sellers in each state and the District of Columbia. Each state name opens its own page. Latest verification date in the table: 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 from the state source" was not found on the source that was read.
| State | Sales threshold | Transaction test | How the tests combine | Last verified | Source |
|---|---|---|---|---|---|
| Alabama | $250,000 | No transaction test | Sales only | 2026-10-08 | Alabama Department of Revenue, FAQ: Are all remote sellers required to register in Alabama? https://www.revenue.alabama.gov/faqs/are-all-remote-sellers-required-to-register-in-alabama/ |
| Alaska | No state sales tax | Not applicable | Not applicable | 2026-10-08 | Alaska Division of Community and Regional Affairs, Office of the State Assessor: Alaska Sales Tax Information https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaSalesTaxInformation.aspx |
| Arizona | $100,000 | No transaction test | Sales only | 2026-10-08 | Arizona Department of Revenue: Economic Threshold https://azdor.gov/business/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold |
| Arkansas | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | Arkansas Department of Finance and Administration: Remote Sellers and Marketplace Facilitators https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/ |
| California | $500,000 | No transaction test | Sales only | 2026-10-08 | California Department of Tax and Fee Administration: Use Tax Collection Requirements Based on Sales into California (Wayfair) https://www.cdtfa.ca.gov/industry/wayfair/ |
| Colorado | $100,000 | No transaction test | Sales only | 2026-10-08 | Colorado Department of Revenue: Out-of-State Businesses https://tax.colorado.gov/out-of-state-businesses |
| Connecticut | $100,000 | 200 transactions | Sales AND transactions (both are needed) | 2026-10-08 | Connecticut Department of Revenue Services: Registering with DRS https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs |
| Delaware | No state sales tax | Not applicable | Not applicable | 2026-10-08 | Delaware Division of Revenue: Gross Receipts Tax FAQs https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/ |
| District of Columbia | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | DC Office of Tax and Revenue: Sales and Use Tax FAQs https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs |
| Florida | $100,000 | No transaction test | Sales only | 2026-10-08 | Florida Department of Revenue: Florida Sales and Use Tax https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx |
| Georgia | $100,000 | not confirmed from the state source | not confirmed from the state source | 2026-10-08 | Georgia Department of Revenue: Marketplace Facilitators https://dor.georgia.gov/marketplace-facilitators |
| Hawaii | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | Hawaii Department of Taxation: General Excise Tax (GET) Information https://tax.hawaii.gov/get/ |
| Idaho | $100,000 | No transaction test | Sales only | 2026-10-08 | Idaho State Tax Commission: Online Sellers Guide https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/online-guide/ |
| Illinois | $100,000 | No transaction test | Sales only | 2026-10-08 | Illinois Department of Revenue: Destination-Based Sales Tax Assistance https://tax.illinois.gov/research/taxinformation/sales/destination-based-sales-tax-assistance.html |
| Indiana | $100,000 | No transaction test | Sales only | 2026-10-08 | Indiana Department of Revenue: Remote Seller FAQs https://www.in.gov/dor/i-am-a/business-corp/business-faq/remote-seller-faqs/ |
| Iowa | $100,000 | No transaction test | Sales only | 2026-10-08 | Iowa Department of Revenue: Remote Sellers & Marketplace Facilitators https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators |
| Kansas | $100,000 | No transaction test | Sales only | 2026-10-08 | Kansas Department of Revenue: Notice 21-17 Remote Sellers https://www.ksrevenue.gov/taxnotices/notice21-17.pdf |
| Kentucky | $100,000 | No transaction test | Sales only | 2026-10-08 | Kentucky Legislative Research Commission: 26RS HB 757 https://apps.legislature.ky.gov/record/26rs/hb757.html |
| Louisiana | $100,000 | not confirmed from the state source | not confirmed from the state source | 2026-10-08 | Louisiana Sales and Use Tax Commission for Remote Sellers: Frequently Asked Questions https://remotesellers.louisiana.gov/FAQ |
| Maine | $100,000 | No transaction test | Sales only | 2026-10-08 | Maine Revenue Services: Marketplace FAQ https://www.maine.gov/revenue/faq/marketplace |
| Maryland | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | Comptroller of Maryland: Sales and Use Tax Alert, September 2019 https://www.marylandcomptroller.gov/legal-library/sut-ta-sep-25-2019.html |
| Massachusetts | $100,000 | No transaction test | Sales only | 2026-10-08 | Massachusetts Department of Revenue: Remote Seller and Marketplace Facilitator FAQs https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs |
| Michigan | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | Michigan Department of Treasury: Remote Seller FAQ https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/remote-seller-faq |
| Minnesota | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | Minnesota Department of Revenue: Sales Tax for Remote Sellers https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers |
| Mississippi | $250,000 | No transaction test | Sales only | 2026-10-08 | Mississippi Department of Revenue: Business Tax Frequently Asked Questions https://www.dor.ms.gov/business/business-tax-frequently-asked-questions |
| Missouri | $100,000 | No transaction test | Sales only | 2026-10-08 | Missouri Department of Revenue: FAQs - Remote Seller and Marketplace Facilitator https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html |
| Montana | No state sales tax | Not applicable | Not applicable | 2026-10-08 | Montana Department of Revenue: Sales Tax Guidance for Montana Business and Residents https://revenue.mt.gov/taxes/general-sales-tax |
| Nebraska | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | Nebraska Department of Revenue: Remote Seller and Marketplace Facilitator FAQs https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs |
| Nevada | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | Nevada Department of Taxation: Remote Sellers (Wayfair Decision) https://tax.nv.gov/faqs/marketplace-facilitator-seller-faqs/remote-sellers-wayfair-decision/ |
| New Hampshire | No state sales tax | Not applicable | Not applicable | 2026-10-08 | New Hampshire Department of Revenue Administration, FAQ: Does New Hampshire have a sales tax? https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax |
| New Jersey | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | New Jersey Division of Taxation: Remote Sellers https://www.nj.gov/treasury/taxation/remotesellers.shtml |
| New Mexico | $100,000 | No transaction test | Sales only | 2026-10-08 | New Mexico Taxation and Revenue Department: Determining Nexus https://www.tax.newmexico.gov/businesses/determining-nexus/ |
| New York | $500,000 | 100 transactions | Sales AND transactions (both are needed) | 2026-10-08 | New York State Department of Taxation and Finance: Registration requirement for businesses with no physical presence in New York State https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm |
| North Carolina | $100,000 | No transaction test | Sales only | 2026-10-08 | North Carolina Department of Revenue: Remote Sales https://www.ncdor.gov/taxes-forms/sales-and-use-tax/remote-sales |
| North Dakota | $100,000 | No transaction test | Sales only | 2026-10-08 | North Dakota Office of State Tax Commissioner: Remote Seller Sales Tax https://www.tax.nd.gov/remoteseller |
| Ohio | not confirmed from the state source | not confirmed from the state source | not confirmed from the state source | 2026-10-08 | Ohio Department of Taxation, FAQs: Sales and Use Tax - Substantial Nexus and Marketplace Facilitator https://tax.ohio.gov/help-center/faqs/sales-and-use-tax-substantial-nexus-and-marketplace-facilitator |
| Oklahoma | $100,000 | No transaction test | Sales only | 2026-10-08 | Oklahoma Tax Commission Help Center: Businesses https://oklahoma.gov/tax/helpcenter/businesses.html |
| Oregon | No state sales tax | Not applicable | Not applicable | 2026-10-08 | Oregon Department of Revenue: Sales tax in Oregon https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx |
| Pennsylvania | $100,000 | No transaction test | Sales only | 2026-10-08 | Pennsylvania Department of Revenue: Online Retailers https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/online-retailers |
| Rhode Island | not confirmed from the state source | not confirmed from the state source | not confirmed from the state source | 2026-10-08 | Rhode Island Division of Taxation: Remote Sellers https://tax.ri.gov/tax-sections/sales-excise-taxes/remote-sellers |
| South Carolina | $100,000 | No transaction test | Sales only | 2026-10-08 | South Carolina Department of Revenue: Remote Sellers https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers |
| South Dakota | $100,000 | No transaction test | Sales only | 2026-10-08 | South Dakota Department of Revenue: Sales & Use Tax https://dor.sd.gov/businesses/taxes/sales-use-tax/ |
| Tennessee | $100,000 | No transaction test | Sales only | 2026-10-08 | Tennessee Department of Revenue: Out-of-State Dealers and Marketplace Facilitators https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html |
| Texas | $500,000 | No transaction test | Sales only | 2026-10-08 | Texas Comptroller of Public Accounts: Remote Sellers https://comptroller.texas.gov/taxes/sales/remote-sellers.php |
| Utah | not confirmed from the state source | not confirmed from the state source | not confirmed from the state source | 2026-10-08 | Utah State Tax Commission: Out-of-State (Remote) Sellers https://tax.utah.gov/business/sales-tax/other-sales-tax/out-of-state-remote-sellers/ |
| Vermont | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | Vermont Department of Taxes: Sales Tax and Wayfair FAQs https://tax.vermont.gov/business-and-corp/sales-and-use-tax/wayfair/faqs |
| Virginia | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | Virginia Tax: Remote Sellers, Marketplace Facilitators, Economic Nexus https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus |
| Washington | $100,000 | No transaction test | Sales only | 2026-10-08 | Washington State Department of Revenue: Remote sellers https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/remote-sellers |
| West Virginia | $100,000 | 200 transactions | Sales OR transactions (either one is enough) | 2026-10-08 | West Virginia Tax Division: Remote Sellers and West Virginia Sales and Use Tax https://tax.wv.gov/business/salesandusetax/ecommerce/remotesellers/Pages/RemoteSellersAndWestVirginiaTax.aspx |
| Wisconsin | $100,000 | No transaction test | Sales only | 2026-10-08 | Wisconsin Department of Revenue: Remote Sellers - Wayfair Decision https://www.revenue.wi.gov/Pages/Businesses/remote-sellers.aspx |
| Wyoming | $100,000 | No transaction test | Sales only | 2026-10-08 | Wyoming Legislature, LSO bill information service: 2024 HB0197, House Enrolled Act No. 38 (W.S. 39-15-501) https://web.wyoleg.gov/LsoService/api/BillInformation/2024/HB0197 |
Home | Marketplace facilitator rules by state | Dataset columns and sample