Economic Nexus Thresholds by State (2026)
Thresholds as of August 1, 2026, from the Sales Tax Institute chart, checked against state sources for California, Texas, New York and Illinois. Delaware, Montana, New Hampshire and Oregon have no statewide sales tax; Alaska's thresholds apply only in local jurisdictions.
| State | Threshold | Measured over | Marketplace sales |
|---|---|---|---|
| Alabama | $250,000 | Previous calendar year | Excluded |
| Alaska | $100,000 | Previous or current calendar year | Counted |
| Arizona | $100,000 | Previous or current calendar year | Excluded |
| Arkansas | $100,000 or 200 transactions | Previous or current calendar year | Excluded |
| California | over $500,000 | Previous or current calendar year | Counted |
| Colorado | $100,000 | Previous or current calendar year | Excluded |
| Connecticut | $100,000 and 200 transactions | 12 months ending September 30 | Counted |
| Delaware | No statewide sales tax | ||
| District of Columbia | $100,000 or 200 transactions | Previous or current calendar year | Counted |
| Florida | $100,000 | Previous calendar year | Excluded |
| Georgia | $100,000 or 200 transactions | Previous or current calendar year | Excluded |
| Hawaii | $100,000 or 200 transactions | Previous or current calendar year | Counted |
| Idaho | $100,000 | Previous or current calendar year | Counted |
| Illinois | $100,000 | 12 months to the last quarter end | Excluded |
| Indiana | $100,000 | Previous or current calendar year | Excluded |
| Iowa | $100,000 | Previous or current calendar year | Counted |
| Kansas | $100,000 | Previous or current calendar year | Counted |
| Kentucky | $100,000 | Previous or current calendar year | Counted |
| Louisiana | $100,000 | Previous or current calendar year | Counted |
| Maine | $100,000 | Previous or current calendar year | Excluded |
| Maryland | $100,000 or 200 transactions | Previous or current calendar year | Counted |
| Massachusetts | $100,000 | Previous or current calendar year | Excluded |
| Michigan | $100,000 or 200 transactions | Previous calendar year | Counted |
| Minnesota | $100,000 or 200 transactions | 12 months to the last quarter end | Counted |
| Mississippi | over $250,000 | Trailing 12 months | Excluded |
| Missouri | $100,000 | 12 months to the last quarter end | Counted |
| Montana | No statewide sales tax | ||
| Nebraska | $100,000 or 200 transactions | Previous or current calendar year | Counted |
| Nevada | $100,000 or 200 transactions | Previous or current calendar year | Counted |
| New Hampshire | No statewide sales tax | ||
| New Jersey | $100,000 or 200 transactions | Previous or current calendar year | Counted |
| New Mexico | $100,000 | Previous calendar year | Excluded |
| New York | over $500,000 and over 100 transactions | Four preceding NY sales-tax quarters | Counted |
| North Carolina | $100,000 | Previous or current calendar year | Counted |
| North Dakota | $100,000 | Previous or current calendar year | Excluded |
| Ohio | $100,000 or 200 transactions | Previous or current calendar year | Counted |
| Oklahoma | $100,000 | Previous or current calendar year | Excluded |
| Oregon | No statewide sales tax | ||
| Pennsylvania | $100,000 | Previous calendar year | Counted |
| Puerto Rico | $100,000 or 200 transactions | Previous or current calendar year | Excluded |
| Rhode Island | $100,000 or 200 transactions | Previous calendar year | Counted |
| South Carolina | $100,000 | Previous or current calendar year | Counted |
| South Dakota | $100,000 | Previous or current calendar year | Counted |
| Tennessee | $100,000 | Trailing 12 months | Excluded |
| Texas | $500,000 | Trailing 12 months | Counted |
| Utah | $100,000 | Previous or current calendar year | Excluded |
| Vermont | $100,000 or 200 transactions | 12 months to the last quarter end | Counted |
| Virginia | $100,000 or 200 transactions | Previous or current calendar year | Excluded |
| Washington | over $100,000 | Previous or current calendar year | Counted |
| West Virginia | $100,000 or 200 transactions | Previous or current calendar year | Counted |
| Wisconsin | $100,000 | Previous or current calendar year | Counted |
| Wyoming | $100,000 | Previous or current calendar year | Excluded |
Rules change; confirm with the state before registering.
Last reviewed 2026-10-28. General information, not tax advice. Each state's revenue department and your tax adviser decide what applies.