“Exceeds $100,000” vs “$100,000 or More”: Why It Matters

Most states say a seller has nexus at $100,000 "or more". Washington's rule is gross income from Washington exceeding $100,000; California, Mississippi and New York also use "exceeds" or "more than" (STI chart). In the example, 100 orders of $1,000 to Washington in 2026 total exactly $100,000.00, and Nexustally marks Washington not over. The same $100,000 in a state using "or more" would be over.

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