Do Marketplace Sales Count Toward Your Nexus Threshold?

States that count marketplace sales toward your threshold include Alaska, California, Connecticut, District of Columbia, Hawaii, Idaho, Iowa, Kansas, Kentucky, Louisiana, Maryland, Michigan and others. States that leave them out: Alabama, Arizona, Arkansas, Colorado, Florida, Georgia, Illinois, Indiana, Maine, Massachusetts, Mississippi, New Mexico, North Dakota, Oklahoma, Puerto Rico, Tennessee, Utah, Virginia, Wyoming (STI chart, as of August 1, 2026).

Nexustally treats an order as a marketplace sale when its channel or source column mentions Amazon, Etsy, eBay, Walmart, TikTok Shop, Wayfair or "marketplace", and shows per state how much was left out.

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