The $500,000 States: California, Texas and New York

• California: sales of tangible personal property delivered into California exceeding $500,000 in the current or previous calendar year (CDTFA).
• Texas: total Texas revenue of $500,000 or more in the preceding twelve calendar months (Comptroller).
• New York: more than $500,000 and more than 100 sales in the four preceding sales-tax quarters, which run March–May, June–August, September–November and December–February (NY Tax Department).

Example

A seller ships $2,000 orders into Texas every day from November 1, 2025. By July 31, 2026 (260 orders) the trailing 12 months total $520,000.00, so Nexustally marks Texas over threshold. A New York seller with ninety $6,000 orders from September 2025 has $540,000.00 but only 90 sales in the quarters measured, so New York is not yet over: both tests must be met.

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