Sales tax economic nexus thresholds dataset (CSV, all states and DC)
One row per state and the District of Columbia (51 rows, 19 columns): the economic nexus sales and transaction thresholds for remote sellers, how the tests combine, the measurement period, the marketplace facilitator rule, and the source and last-verified date of every row.
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.
Columns
| Column | What it holds |
|---|---|
| state | State name (50 states plus the District of Columbia). |
| abbr | Two-letter postal abbreviation. |
| slug | Lower-case name joined with '-', handy as a key or file name. |
| has_state_sales_tax | true or false. false = no statewide general sales tax; the threshold columns are then empty. |
| sales_threshold_usd | Economic nexus sales threshold for remote sellers, in US dollars, as a plain number. Empty = no state sales tax, or the amount could not be confirmed on the source read (see notes). |
| transaction_threshold | Number of separate transactions that also triggers (or is required for) nexus. Empty = the source read shows no transaction test, or it could not be confirmed (see threshold_logic and notes). |
| threshold_logic | How the two tests combine: 'sales only', 'sales OR transactions' (either one is enough), 'sales AND transactions' (both are needed), 'none' (no state sales tax). Empty = not confirmed on the source read. |
| measurement_period | The period the state measures the threshold over, in the state's own terms (for example previous or current calendar year, or a trailing 12 months). |
| sales_included | Which sales count toward the threshold (gross, retail, taxable, marketplace sales) as far as the source states it. |
| effective_date | Date the economic nexus rule took effect (YYYY-MM-DD). Empty = not found on the source read. |
| marketplace_facilitator_law | true or false: the state requires marketplace facilitators (Amazon, Etsy, eBay, Walmart and similar) to collect tax on sales they facilitate. |
| marketplace_facilitator_effective_date | Date that marketplace facilitator rule took effect (YYYY-MM-DD). Empty = not found on the source read. |
| marketplace_facilitator_threshold | The threshold that applies to the facilitator, in words. Empty = not found on the source read. |
| registration_deadline_after_crossing | How soon a seller must register or start collecting after crossing the threshold, in words. Empty = not found on the source read. |
| notes | Caveats: what could not be confirmed, conflicts between pages, recent changes. |
| source_url | The page the row was read from. |
| source_name | Publisher and title of that page. |
| source_is_gov | true when the source host ends in .gov. Some state revenue departments publish on other hosts. |
| last_verified | Date the row was last read against its source (YYYY-MM-DD). |
Sample: 5 rows
The first 5 states in alphabetical order that have a sales threshold, with the same values as their state pages.
| 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/ |
| 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 |
8 of the 51 rows have an empty sales_threshold_usd: 5 because the state has no statewide sales tax and 3 because the amount could not be confirmed from an official state source.
All 51 rows are shown free on the state pages and the all-states page.
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