Which States Still Have a 200-Transaction Nexus Test?

A seller with many small orders can cross a 200-transaction test long before $100,000. Illinois dropped its 200-transaction test from January 1, 2026 (Illinois DOR bulletin FY 2026-12) and Kentucky from August 1, 2026 (Avalara summary of HB 757). As of August 1, 2026 these still use one: Arkansas, District of Columbia, Georgia, Hawaii, Maryland, Michigan, Minnesota, Nebraska, Nevada, New Jersey, Ohio, Puerto Rico, Rhode Island, Vermont, Virginia, West Virginia. Connecticut requires both $100,000 and 200 transactions; New York both over $500,000 and over 100 sales.

Example

210 orders of $60 shipped to Georgia between January and August 2026 total $12,600.00. That's far below $100,000, but 210 transactions meets Georgia's 200-transaction test, so Nexustally marks Georgia over threshold.

Last reviewed 2026-10-28. General information, not tax advice. Each state's revenue department and your tax adviser decide what applies.