Since the Supreme Court’s Wayfair decision in 2018, a business can owe sales tax in a state without any office or staff there, once its sales into that state pass the state’s economic nexus threshold. Use the checker below, then see every state’s threshold in the table.
Looking for the list? Jump to the sales tax threshold by state chart.
Free tool
Check your sales tax nexus
Enter your sales and number of orders into each state for the period that state measures (usually the current or previous calendar year). The checker compares them with each state’s economic nexus threshold.
Thresholds last reviewed September 2026. States define includable sales differently (gross, retail or taxable), some count marketplace sales and some do not, and a physical presence such as inventory or staff creates nexus on its own. Results are estimates for general information only, not legal, tax or financial advice. Confirm them with your own CPA, tax adviser or attorney before making decisions. Using this tool does not create a client relationship with Catching Numbers Inc.
What is economic nexus?
Nexus is the connection that gives a state the right to require you to collect its sales tax. Physical nexus comes from things like an office, employees or inventory in the state, including inventory stored in Amazon FBA warehouses. Economic nexus comes from sales volume alone: most states set it at $100,000 of sales into the state over a calendar year, and a few still count the number of transactions too.
How to use the results
- Over a threshold: register for a sales tax permit in that state before you start collecting, then collect and file on the schedule the state assigns.
- Approaching a threshold: watch that state monthly. Most states expect you to register soon after you cross it.
- Marketplace sales: Amazon, Etsy and other marketplaces usually collect tax on their sales for you, but several states still count those sales toward your threshold.
- SaaS and digital products: whether software is taxable varies by state, so crossing a threshold does not always mean your sales are taxable there.
Sales tax threshold by state: 2026 economic nexus chart
| State | Economic nexus threshold | Measured over | Notes |
|---|---|---|---|
| Alabama | $250,000 | Previous calendar year | Retail sales |
| Alaska | $100,000 | Previous or current calendar year | No statewide sales tax; applies to local taxes through the Alaska Remote Seller Sales Tax Commission. Transaction test removed January 1, 2025. |
| Arizona | $100,000 | Previous or current calendar year | Gross sales |
| Arkansas | $100,000 or 200 transactions | Previous or current calendar year | Taxable sales |
| California | $500,000 | Preceding or current calendar year | Sales of tangible personal property, including marketplace sales |
| Colorado | $100,000 | Previous or current calendar year | Retail sales |
| Connecticut | $100,000 and 200 transactions | 12 months ending September 30 | Both tests must be met |
| Delaware | No statewide sales tax | No sales tax | |
| District of Columbia | $100,000 or 200 transactions | Previous or current calendar year | Retail sales |
| Florida | $100,000 | Previous calendar year | Taxable remote sales; sales through marketplaces that collect are excluded |
| Georgia | $100,000 or 200 transactions | Previous or current calendar year | Retail sales |
| Hawaii | $100,000 or 200 transactions | Previous or current calendar year | Gross sales |
| Idaho | $100,000 | Previous or current calendar year | Gross sales |
| Illinois | $100,000 | Preceding 12 months, checked quarterly | Transaction test removed January 1, 2026; sales through marketplaces that collect are excluded |
| Indiana | $100,000 | Previous or current calendar year | Transaction test removed January 1, 2024 |
| Iowa | $100,000 | Previous or current calendar year | Gross sales |
| Kansas | $100,000 | Previous or current calendar year | Gross sales |
| Kentucky | $100,000 | Previous or current calendar year | Transaction test removed August 1, 2026 |
| Louisiana | $100,000 | Previous or current calendar year | Transaction test removed August 1, 2023 |
| Maine | $100,000 | Previous or current calendar year | Gross sales |
| Maryland | $100,000 or 200 transactions | Previous or current calendar year | Gross sales |
| Massachusetts | $100,000 | Previous or current calendar year | Gross sales |
| Michigan | $100,000 or 200 transactions | Previous calendar year | Gross sales |
| Minnesota | $100,000 or 200 transactions | 12 months ending with the latest completed quarter | Retail sales |
| Mississippi | $250,000 | Prior 12 months | Gross sales |
| Missouri | $100,000 | Previous 12 months, checked quarterly | Taxable sales |
| Montana | No statewide sales tax | No sales tax | |
| Nebraska | $100,000 or 200 transactions | Previous or current calendar year | Retail sales |
| Nevada | $100,000 or 200 transactions | Previous or current calendar year | Retail sales |
| New Hampshire | No statewide sales tax | No sales tax | |
| New Jersey | $100,000 or 200 transactions | Previous or current calendar year | Gross sales |
| New Mexico | $100,000 | Previous calendar year | Taxable sales |
| New York | $500,000 and 100 transactions | Preceding four sales tax quarters | Both tests must be met; sales of tangible personal property |
| North Carolina | $100,000 | Previous or current calendar year | Transaction test removed July 1, 2024 |
| North Dakota | $100,000 | Previous or current calendar year | Taxable sales |
| Ohio | $100,000 or 200 transactions | Previous or current calendar year | Retail sales |
| Oklahoma | $100,000 | Preceding or current calendar year | Taxable sales |
| Oregon | No statewide sales tax | No sales tax | |
| Pennsylvania | $100,000 | Previous calendar year | Gross sales |
| Rhode Island | $100,000 or 200 transactions | Previous calendar year | Gross sales |
| South Carolina | $100,000 | Previous or current calendar year | Gross sales |
| South Dakota | $100,000 | Previous or current calendar year | Transaction test removed July 1, 2023 |
| Tennessee | $100,000 | Previous 12 months | Retail sales, excluding marketplace sales |
| Texas | $500,000 | Preceding 12 calendar months | Total Texas revenue, including marketplace and nontaxable sales |
| Utah | $100,000 | Previous or current calendar year | Transaction test removed July 1, 2025 |
| Vermont | $100,000 or 200 transactions | Prior four calendar quarters | Gross sales |
| Virginia | $100,000 or 200 transactions | Previous or current calendar year | Retail sales |
| Washington | $100,000 | Previous or current calendar year | Gross sales |
| West Virginia | $100,000 or 200 transactions | Previous or current calendar year | Gross sales |
| Wisconsin | $100,000 | Previous or current calendar year | Gross sales |
| Wyoming | $100,000 | Previous or current calendar year | Transaction test removed July 1, 2024 |
Download this chart as a PDF (printable, all 50 states and DC, reviewed September 2026)
Frequently asked questions
What is the most common economic nexus threshold?
$100,000 of sales into the state in the current or previous calendar year. California, New York and Texas use $500,000, and Alabama and Mississippi use $250,000.
Do states still use a 200-transaction test?
Some do. Many states have dropped it, including Illinois in 2026, Kentucky in 2026, Utah in 2025, and Indiana, North Carolina and Wyoming in 2024. States such as Georgia, Maryland, Michigan, New Jersey and Virginia still use $100,000 or 200 transactions.
Which states have no sales tax?
Delaware, Montana, New Hampshire and Oregon have no sales tax. Alaska has no statewide sales tax, but many Alaska localities collect tax from remote sellers through the Alaska Remote Seller Sales Tax Commission.
What happens if I have nexus but haven’t registered?
You can owe the tax you should have collected, plus penalties and interest, even though you never charged your customers. If you are behind, voluntary disclosure agreements usually limit the lookback period and waive penalties.
Does sales tax nexus mean I also owe state income tax?
Not automatically. Income and franchise tax nexus are separate tests, and many states use a different sales threshold for them. Check those with our state income tax nexus checker.
Which states have economic nexus for sales tax?
Every state with a statewide sales tax, plus Washington, D.C., now has an economic nexus rule for remote sellers. The thresholds differ, so use the chart above for each state’s dollar amount and whether it still counts transactions.
Is this a sales tax nexus calculator?
Yes. Enter your sales and number of orders for each state you sell into, and the checker compares them with each state’s threshold and shows where you are over, close to, or under it. It’s a starting point: confirm the result with the state’s own rules before you register.
Does the threshold count all sales or only taxable sales?
It depends on the state. Some count all gross sales into the state, some count only retail sales, and some count only taxable sales, and they differ on whether marketplace sales are included. Read the state’s rule before deciding you are under a threshold.
How often should I check whether I have sales tax nexus?
At least quarterly, and monthly for any state where you are getting close. Most thresholds look at the current or previous calendar year, so a strong holiday season can push you over partway through the year.
Do I have to register as soon as I cross a threshold?
Usually soon after. Each state sets its own start date, from the next transaction to the first day of a following month or year, so check the state’s guidance as soon as you cross, and don’t charge customers tax before you are registered.
Selling into more states than you can track?
We keep ecommerce and SaaS books reconciled to the order level and track sales-tax exposure month by month.