Sales tax economic nexus threshold in New York (2026)
The economic nexus threshold for remote sellers in New York is $500,000 in sales AND 100 separate transactions: both are needed. Measured over: immediately preceding four sales tax quarters (quarters start March 1, June 1, September 1 and December 1).
| Sales threshold | $500,000 |
|---|---|
| Transaction test | 100 transactions |
| How the tests combine | Sales AND transactions (both are needed) |
| Measurement period | immediately preceding four sales tax quarters (quarters start March 1, June 1, September 1 and December 1) |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-06-01. Facilitator threshold: No physical presence: more than $500,000 in sales of tangible personal property delivered in the state and more than 100 such sales, made or facilitated. |
| Last verified | 2026-10-08 |
| Source | New York State Department of Taxation and Finance: Registration requirement for businesses with no physical presence in New York State |
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. Last verified against the source on 2026-10-08.
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