Every state with a general sales tax now applies an economic nexus rule: cross a defined level of sales into that state and you may be required to register, collect and file there, even with no office, staff or inventory in the state. The thresholds below are not uniform. They differ in the dollar amount, in whether a transaction count also applies, in the period over which activity is measured, and in whether marketplace sales are counted toward your total.
The table lists the current rule for all 50 states and the District of Columbia, with a link to the state authority behind each entry. Select any state name to begin a registration for that state.
Thresholds reviewed August 18, 2026. State rules change. Confirm current requirements with the state before acting.
| State | Sales Threshold | Transaction Test | Measurement Period | Marketplace Sales | State Authority |
|---|---|---|---|---|---|
| Alabama | More than $250,000 | None | Previous calendar year | Excluded | Alabama Department of Revenue — Remote Seller FAQ |
| Alaska | $100,000 | None | Current or previous calendar year | Included | Alaska Remote Seller Sales Tax Commission — Business/Sellers |
| Arizona | $100,000 | None | Current or previous calendar year | Excluded | Arizona Department of Revenue — Economic Nexus Threshold |
| Arkansas | $100,000 | 200 separate transactions (either test) | Previous or current calendar year | Excluded | Arkansas Department of Finance and Administration — Remote Sellers |
| California | More than $500,000 | None | Preceding or current calendar year | Included | California Department of Tax and Fee Administration — Wayfair FAQ |
| Colorado | $100,000 | None | Previous or current calendar year | Excluded | Colorado Department of Revenue — Out-of-State Businesses |
| Connecticut | $100,000 | 200 or more retail sales (both tests required) | 12-month period ending September 30 | Included | Connecticut Department of Revenue Services — Registering with DRS |
| Delaware | Not applicable — no general sales tax | Not applicable | Not applicable | n/a | Delaware Division of Revenue — Sales Tax Exemption Information |
| District of Columbia | $100,000 | 200 retail sales (either test) | Previous or current calendar year | Included | District of Columbia Office of Tax and Revenue — Marketplace Sellers FAQ |
| Florida | $100,000 | None | Previous calendar year | Excluded | Florida Department of Revenue — Sales and Use Tax |
| Georgia | $100,000 | 200 separate retail sales (either test) | Previous or current calendar year | Excluded | Georgia Department of Revenue — Out-of-State Sellers |
| Hawaii | $100,000 | 200 separate transactions (either test) | Current or immediately preceding calendar year | Included | Hawaii Department of Taxation — General Excise Tax |
| Idaho | $100,000 | None | Current or previous calendar year | Included | Idaho State Tax Commission — Online Sellers Guide |
| Illinois | $100,000 | None | Preceding 12-month lookback, evaluated quarterly | Excluded | Illinois Department of Revenue — FY 2026-12 Bulletin |
| Indiana | $100,000 | None | Current or immediately preceding calendar year | Excluded | Indiana Department of Revenue — Remote Sellers |
| Iowa | $100,000 | None | Current or immediately preceding calendar year | Included | Iowa Department of Revenue — Remote Sellers and Marketplace Facilitators |
| Kansas | $100,000 | None | Current or immediately preceding calendar year | Included | Kansas Department of Revenue — Publication KS-1510 |
| Kentucky | $100,000 | None | Previous or current calendar year | Included | Kentucky General Assembly — HB 757 (2026) |
| Louisiana | More than $100,000 | None | Previous or current calendar year | Included | Louisiana State Legislature — R.S. 47:301 |
| Maine | $100,000 | None | Previous or current calendar year | Excluded | Maine Revenue Services — Sales/Use Tax FAQ |
| Maryland | $100,000 | 200 separate transactions (either test) | Previous or current calendar year | Included | Comptroller of Maryland — Business Tax FAQ |
| Massachusetts | $100,000 | None | Previous or current calendar year | Excluded | Massachusetts Department of Revenue — Remote Seller and Marketplace Facilitator FAQ |
| Michigan | $100,000 | 200 or more separate transactions (either test) | Previous calendar year | Included | Michigan Department of Treasury — Remote Seller FAQ |
| Minnesota | $100,000 | 200 or more retail sales (either test) | 12-month period ending on the last day of the most recently completed calendar quarter | Included | Minnesota Department of Revenue — Remote Seller FAQ |
| Mississippi | More than $250,000 | None | Prior 12 months | Excluded | Mississippi Department of Revenue — Business Tax FAQ |
| Missouri | $100,000 | None | Preceding 12-month period, reviewed at the end of each calendar quarter | Included | Missouri Department of Revenue — Remote Seller and Marketplace Facilitator FAQ |
| Montana | Not applicable — no general sales tax | Not applicable | Not applicable | n/a | Montana Department of Revenue — General Sales Tax |
| Nebraska | $100,000 | 200 or more separate transactions (either test) | Previous or current calendar year | Included | Nebraska Department of Revenue — Remote Seller and Marketplace Facilitator FAQ |
| Nevada | $100,000 | 200 or more separate transactions (either test) | Previous or current calendar year | Included | Nevada Department of Taxation — Remote Sellers / Wayfair FAQ |
| New Hampshire | Not applicable — no general sales tax | Not applicable | Not applicable | n/a | New Hampshire Department of Revenue Administration — Sales Tax FAQ |
| New Jersey | More than $100,000 | 200 or more separate transactions (either test) | Current or prior calendar year | Included | New Jersey Division of Taxation — Remote Sellers FAQ |
| New Mexico | $100,000 | None | Previous calendar year | Excluded | New Mexico Taxation and Revenue Department — Determining Nexus |
| New York | More than $500,000 | More than 100 sales of tangible personal property (both tests required) | Immediately preceding four sales tax quarters | Included | New York State Department of Taxation and Finance — Sales Tax Nexus |
| North Carolina | $100,000 | None | Previous or current calendar year | Included | North Carolina Department of Revenue — Remote Sales |
| North Dakota | $100,000 | None | Current or previous calendar year | Excluded | North Dakota Office of State Tax Commissioner — Sales and Use Tax |
| Ohio | $100,000 | 200 or more separate transactions (either test) | Previous or current calendar year | Included | Ohio Department of Taxation — Sales and Use Tax |
| Oklahoma | $100,000 | None | Preceding or current calendar year | Excluded | Oklahoma Tax Commission — Business Help / Remote Sellers |
| Oregon | Not applicable — no general sales tax | Not applicable | Not applicable | n/a | Oregon Department of Revenue — Sales Tax Information |
| Pennsylvania | More than $100,000 | None | Prior calendar year | See note | Pennsylvania Department of Revenue — Online Retailers / Economic Nexus |
| Rhode Island | $100,000 | 200 or more separate transactions (either test) | Immediately preceding calendar year | Included | Rhode Island Division of Taxation — Remote Sellers |
| South Carolina | $100,000 | None | Previous or current calendar year | Included | South Carolina Department of Revenue — Remote Sellers |
| South Dakota | $100,000 | None | Previous or current calendar year | Included | South Dakota Department of Revenue — Sales and Use Tax |
| Tennessee | $100,000 | None | Previous 12-month period | Excluded | Tennessee Department of Revenue — Out-of-State Dealers and Marketplace Facilitators |
| Texas | More than $500,000 | None | Preceding 12 calendar months | Included | Texas Comptroller — Remote Sellers |
| Utah | $100,000 | None | Current or preceding calendar year | Excluded | Utah State Tax Commission — Non-Nexus Sellers |
| Vermont | $100,000 | 200 or more separate transactions (either test) | Prior four calendar quarters | Included | Vermont Department of Taxes — Sales and Use Tax |
| Virginia | $100,000 | 200 or more separate transactions (either test) | Previous or current calendar year | Excluded | Virginia Tax — Remote Sellers and Marketplace Facilitators |
| Washington | $100,000 | None | Current or preceding calendar year | Included | Washington Department of Revenue — Out-of-State Businesses Reporting Thresholds and Nexus |
| West Virginia | $100,000 | 200 or more separate transactions (either test) | Preceding or current calendar year | Included | West Virginia State Tax Department — Remote Sellers |
| Wisconsin | $100,000 | None | Previous or current calendar year | Included | Wisconsin Department of Revenue — Remote Sellers |
| Wyoming | $100,000 | None | Current or immediately preceding calendar year | Excluded | Wyoming Legislature — HB0197 (2024) |
How Economic Nexus Thresholds Are Calculated
A threshold is a measurement, and the measurement has three moving parts: what counts, over what period, and against which test.
- What counts. Some states measure gross sales of everything delivered into the state. Others count only retail sales, or only taxable sales, and exclude wholesale and resale transactions. A business with heavy wholesale volume can be far below the threshold in one state and above it in another on identical revenue.
- Over what period. Most states look at the previous or current calendar year. Some use a rolling twelve-month window, and a few evaluate that window quarterly rather than annually. A rolling measure can push you over the line mid-year without any change in sales volume.
- Against which test. Thirty states now apply a sales figure alone. The rest also offer a transaction-count alternative, and one state requires both to be met at once.
Sales Versus Transaction Thresholds
The distinction matters most for sellers of low-priced goods. In a state that keeps a 200-transaction alternative, 200 orders at $15 each — $3,000 in revenue — can create the same registration obligation as $100,000 in sales. That is why a small seller of inexpensive items sometimes has more state obligations than a business with far higher revenue.
The trend runs in one direction. States have been dropping transaction counts steadily, with recent removals in North Carolina, Illinois and Kentucky. New York remains the exception in the opposite direction: it is the only state where both the sales figure and the transaction count must be met before nexus exists, which makes it harder, not easier, to trigger.
Do Marketplace Sales Count Toward Nexus?
Usually yes for measuring the threshold, and that surprises people. When Amazon, Etsy, eBay or Walmart collects and remits the tax on your behalf under a marketplace facilitator law, the tax obligation on those transactions shifts to the platform — but roughly half the states still count those sales when deciding whether you have crossed the threshold. The Marketplace Sales column above shows which way each state treats them.
Two consequences follow. A marketplace-only seller can cross a threshold, be required to register, and then file returns reporting little or no tax due because the platform already collected it. And a seller working across several channels has to track marketplace and direct sales separately, because the two are not always added together the same way.
What Happens When You Approach a Threshold
Nothing automatic. States do not notify you as you approach the line, and there is no warning built into any sales platform. The obligation begins when your own numbers cross it, whether or not you were watching.
The practical response is to track your sales by destination state against the applicable threshold and to start the registration before crossing rather than after. Registration is not instantaneous — states take anywhere from a few days to several weeks to issue an account — so a business that waits until the threshold is passed will usually spend some period selling into a state where it should already have been collecting.
What Happens After You Exceed a Threshold
- Registration. You apply for a sales tax account with that state. Deadlines vary; some states expect registration by the first day of the following month, others allow a longer window.
- Collection. You begin charging tax on taxable sales into that state from the date collection is required.
- Filing. The state assigns a filing frequency — monthly, quarterly, semiannual or annual — and returns become due on that schedule, including periods with no sales in most states.
- Ongoing obligation. The account stays open until you close it. Falling back below the threshold does not automatically end the requirement, and several states require you to keep filing until you formally deregister.
Uncollected tax does not disappear. If a state later determines you should have been registered, the assessment generally covers the tax you should have collected plus penalties and interest — which is why the cost of registering late is usually higher than the cost of registering early.
Monitoring Multiple State Thresholds
Tracking one state is straightforward. Tracking twenty is not, particularly when the states disagree about what counts, measure over different periods, and change their rules between years. This page is a reference, not a monitoring system — it tells you what the rules are, not where your business currently sits against them.
If your business is already registered somewhere and you want threshold activity, filing deadlines, renewals and state notices tracked on an ongoing basis, our sales tax compliance monitoring service handles that as a managed service. If you have established an obligation and are not yet registered in that state, you can begin a sales tax registration directly.
Threshold Detail for Major States
These fifteen states account for the majority of interstate selling volume. Each entry links to the state guide, the registration page and the current rate table.
California
More than $500,000 · no transaction test · measured on preceding or current calendar year.
California sets one of the three highest bars in the country and applies no transaction-count test, so a seller can ship thousands of small orders into the state without triggering registration.
California sales tax guide · start a registration · California rate table
Texas
More than $500,000 · no transaction test · measured on preceding 12 calendar months.
Texas frames its rule as a safe harbor rather than a threshold: stay under $500,000 in Texas revenue over the preceding twelve calendar months and you remain outside the requirement. There is no transaction test.
Texas sales tax guide · start a registration · Texas rate table
Florida
$100,000 · no transaction test · measured on previous calendar year.
Florida uses a sales-only test measured against the previous calendar year, which makes the calculation unusually clean — one number, one look-back, no transaction count.
Florida sales tax guide · start a registration · Florida rate table
New York
More than $500,000 · More than 100 sales of tangible personal property — both required · measured on immediately preceding four sales tax quarters.
New York is the only state that requires both tests to be met. Receipts must exceed $500,000 and the seller must make more than 100 qualifying sales across the immediately preceding four sales tax quarters. Meeting one alone does not create nexus.
New York sales tax guide · start a registration · New York rate table
Illinois
$100,000 · no transaction test · measured on preceding 12-month lookback, evaluated quarterly.
Illinois removed its 200-transaction test effective January 1, 2026, leaving a sales-only threshold measured on a rolling twelve-month look-back that is evaluated quarterly.
Illinois sales tax guide · start a registration · Illinois rate table
Pennsylvania
More than $100,000 · no transaction test · measured on prior calendar year.
Pennsylvania applies a sales-only threshold measured by prior calendar year. There is no transaction-count alternative.
Pennsylvania sales tax guide · start a registration · Pennsylvania rate table
Georgia
$100,000 · 200 separate retail sales — either test · measured on previous or current calendar year.
Georgia still retains the 200-transaction alternative, so a high-volume seller of low-priced goods can establish nexus well before approaching $100,000 in sales.
Georgia sales tax guide · start a registration · Georgia rate table
Ohio
$100,000 · 200 or more separate transactions — either test · measured on previous or current calendar year.
Ohio also retains the 200-transaction alternative alongside its $100,000 sales threshold, with either test sufficient on its own.
Ohio sales tax guide · start a registration · Ohio rate table
North Carolina
$100,000 · no transaction test · measured on previous or current calendar year.
North Carolina eliminated its 200-transaction test effective July 1, 2024. Only the sales threshold applies now.
North Carolina sales tax guide · start a registration · North Carolina rate table
New Jersey
More than $100,000 · 200 or more separate transactions — either test · measured on current or prior calendar year.
New Jersey keeps both tests, and either one is sufficient. Note that remote sellers over the threshold may need to register even when a marketplace collects the tax.
New Jersey sales tax guide · start a registration · New Jersey rate table
Virginia
$100,000 · 200 or more separate transactions — either test · measured on previous or current calendar year.
Virginia retains the 200-transaction alternative, measured against the previous or current calendar year.
Virginia sales tax guide · start a registration · Virginia rate table
Washington
$100,000 · no transaction test · measured on current or preceding calendar year.
Washington uses a sales-only threshold with no transaction count. The state also layers a separate business and occupation tax on top of retail sales tax, which is a distinct obligation.
Washington sales tax guide · start a registration · Washington rate table
Colorado
$100,000 · no transaction test · measured on previous or current calendar year.
Colorado has a sales-only threshold, but its home-rule cities administer local sales taxes separately, so state-level registration is not always the end of the obligation.
Colorado sales tax guide · start a registration · Colorado rate table
Michigan
$100,000 · 200 or more separate transactions — either test · measured on previous calendar year.
Michigan retains the 200-transaction alternative measured against the previous calendar year, so either test can create the obligation on its own.
Michigan sales tax guide · start a registration · Michigan rate table
Arizona
$100,000 · no transaction test · measured on current or previous calendar year.
Arizona’s threshold stepped down over several years and has been $100,000 for 2021 and later. Arizona administers this through transaction privilege tax rather than a conventional sales tax.
Arizona sales tax guide · start a registration · Arizona rate table
Before You Rely on This Table
Thresholds change, and they change without much notice. Every entry above links to the state authority that publishes the rule, and the review date is shown with the table. Treat this page as a starting point for a decision rather than the decision itself, and confirm the current requirement with the state — or with a qualified professional — before you register, or decide not to.
SalesTaxApplication.net is a private filing service and is not a government agency. State agencies may allow businesses to handle these registrations directly. For state rate and agency information across all states, see the state sales and use tax directory, or contact us with a question about your own situation.