Economic Nexus State Guide

Key information for out-of-state sellers making sales into the following states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

For more details about other types of remote seller nexus including Click Through, Affiliate, Notice & Reporting, and Marketplace, visit our Remote Seller Nexus Chart

 

State Effective Date Threshold Measurement Date Includable Sales When You Need to Register Once You Exceed the Threshold More Information
Alabama October 1, 2018 $250,000 + specified activities Previous calendar year Retail sales Next transaction Alabama Economic Nexus >
Alaska N/A N/A N/A N/A N/A No state level sales tax, but locals looking to implement online sales tax.
Arizona Proposed, effective date TBD Proposed $100,000 or 200 or more separate transactions See proposed legislation on Remote Seller Resources Page >
Arkansas July 1, 2019 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales Next transaction (state doesn’t specify) Arkansas Economic Nexus >
California April 1, 2019

 

$500,000

*California enacted legislation that raised the sales threshold and removed the number of transactions threshold on April 25, 2019.

Preceding or current calendar year Gross sales The day you exceed the threshold California Economic Nexus >
Colorado Grace period through May 31, 2019 $100,000

*Colorado removed its 200 transactions threshold by permanent rules, effective April 14, 2019.

Previous or current calendar year Gross sales Next transaction Colorado Economic Nexus >
Connecticut December 1, 2018 $250,000 and 200 transactions Previous or current calendar year Gross sales Next transaction (state doesn’t specify) Connecticut Economic Nexus >
Delaware N/A N/A N/A N/A N/A No sales tax
District of Columbia January 1, 2019 $100,000 or 200 or more separate retail sales Previous or current calendar year Retail sales Next transaction (not specified by District) D.C. Economic Nexus >
Florida Proposed, effective July 1, 2019 $100,000 or 200 or more separate transactions See proposed legislation on Remote Seller Resources Page >
Georgia January 1, 2019

January 1, 2020

$250,000 or 200 or more sales (effective January 1, 2019 through January 1, 2020)

$100,000 or 200 or more sales

*Georgia enacted legislation in April 2019 that lowered the sales threshold to $100,000, but kept the 200 transactions threshold unchanged, effective January 1, 2020.

Previous or current calendar year Retail sales, including taxable and exempt Next transaction (state doesn’t specify) Georgia Economic Nexus >
Hawaii July 1, 2018 and applies to taxable years beginning after December 1, 2017 $100,000 or more or 200 or more separate transactions Current or immediately preceding calendar year Gross sales The first filing deadline is based on when the threshold was first met Hawaii Economic Nexus >
Idaho June 1, 2019 $100,000 Previous or current calendar year Gross sales Next transaction (state doesn’t specify) Idaho Economic Nexus >
Illinois October 1, 2018 $100,000 or more or 200 or more separate transactions Preceding 12-month period Retail sales The retailer shall determine on a quarterly basis whether they meet the criteria for the preceding 12-month period Illinois Economic Nexus >
Indiana October 1, 2018 $100,000 or 200 or more separate transactions The calendar year in which the retail transaction is made or for the calendar year preceding the calendar year in which the retail transaction is made. Gross sales Immediately upon reaching the threshold Indiana Economic Nexus >
Iowa January 1, 2019 $100,000 or 200 or more separate transactions

$100,000 – July 1, 2019

*Iowa removed its 200 transactions threshold on May 3, 2019. Effective July 1, 2019, only the $100,000 threshold applies to remote sellers, marketplace facilitators, and referrers.

Current or immediately preceding calendar year Gross sales Next transaction (state doesn’t specify) Iowa Economic Nexus >
Kansas Proposed, effective date TBD Proposed $100,000 See proposed legislation on Remote Seller Resources Page >
Kentucky October 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Retail sales – taxable and exempt Next transaction Kentucky Economic Nexus >
Louisiana TBD with 30 days notice $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales Remote seller should submit the Form R-1031A within thirty days of surpassing either of the thresholds. Assuming the application is approved, the remote seller should commence collection of sales and use tax on sales for delivery into Louisiana no later than ninety days from the date the remote seller surpassed either of the thresholds. Louisiana Economic Nexus >
Maine July 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales Next transaction Maine Economic Nexus >
Maryland October 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales Next transaction (state doesn’t specify) Maryland Economic Nexus >
Massachusetts October 1, 2017 $500,000 and 100 or more transactions For the period beginning October 1, 2017 through December 31, 2017, if during the preceding 12 months. For each calendar year beginning with 2018, if during the preceding calendar year. Gross sales Next transaction Massachusetts Economic Nexus >
Michigan October 1, 2018 $100,000 or 200 or more separate transactions Previous calendar year Gross sales Next transactions Michigan Economic Nexus >
Minnesota October 1, 2018 $100,000 and 10 sales or 100 transactions The 12-month period ending on the last day of the most recently completed calendar quarter Taxable sales On the first taxable retail sale into Minnesota that occurs no later than 60 days after you exceed the Small Seller Exception Minnesota Economic Nexus >
Mississippi September 1, 2018 More than $250,000 Prior twelve month period Gross sales Next transaction Mississippi Economic Nexus >
Missouri Proposed, effective October 1, 2019 Proposed $100,000 or 200 or more separate transactions See proposed legislation on Remote Seller Resources Page >
Montana N/A N/A N/A N/A N/A No sales tax
Nebraska January 1, 2019 $100,000 or 200 or more separate transactions Current calendar year Gross sales Next transaction Nebraska Economic Nexus >
Nevada November 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Retail sales By the first day of the calendar month that begins at least 30 calendar days after they hit the threshold Nevada Economic Nexus >
New Hampshire N/A N/A N/A N/A N/A No sales tax
New Jersey November 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Retail sales Next transaction (state doesn’t specify) New Jersey Economic Nexus >
New Mexico July 1, 2019 $100,000 Previous calendar year Taxable sales (excluding sales on marketplace if provider collects and remits) Next transaction (state doesn’t specify) New Mexico Economic Nexus >
New York June 21, 2018, the date of the Wayfair decision $300,000 in sales of tangible personal property and more than 100 sales Immediately preceding four sales tax quarters Gross sales Next transaction New York Economic Nexus >
North Carolina November 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales 60 days after a remote seller meets the threshold North Carolina Economic Nexus >
North Dakota October 1, 2018 $100,000

*North Dakota removed its 200 transactions threshold effective for tax years beginning after December 31, 2018.

Previous or current calendar year Taxable sales 60 days after a remote seller meets the threshold North Dakota Economic Nexus >
Ohio January 1, 2018 $500,000 or provides or enters into an agreement with another person to provide a content distribution network in Ohio to accelerate or enhance the delivery of the seller’s web site to consumers, provided the seller has gross receipts in excess of $500,000 Previous or current calendar year Gross sales Next transaction (state doesn’t specify) Ohio Economic Nexus >
Oklahoma July 1, 2018

*Oklahoma has proposed additional economic nexus legislation

$10,000 in aggregate Oklahoma sales or comply with notice and reporting requirements Immediately preceding twelve-calendar-month period Taxable sales On or before July 1, 2018, and on or before June 1 of each calendar year thereafter, beginning June 1, 2019 Oklahoma Economic Nexus >

See proposed legislation on Remote Seller Resources Page >

Oregon N/A N/A N/A N/A N/A No sales tax
Pennsylvania April 1, 2018 for collection or notice and reporting option


July 1, 2019

$10,000 or comply with the notice and reporting requirements


$100,000

Previous 12-month period


Previous calendar year

Taxable sales


Gross sales – excluding marketplace sales for which the marketplace facilitator is collecting the tax

On or before June 1 of each calendar year


Next transaction (state hasn’t specified)

Pennsylvania Notice & Reporting > 


Pennsylvania Economic Nexus >

Rhode Island August 17, 2017 – register or comply with notice (through June 30, 2019); July 1, 2019 – mandatory registration $100,000 or 200 or more separate transactions Immediately preceding calendar year Taxable sales Next transaction (state doesn’t specify) Rhode Island Economic Nexus >
South Carolina November 1, 2018 $100,000 Previous or current calendar year Gross sales The first day of the second calendar month after economic nexus is established South Carolina Economic Nexus >
South Dakota November 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales Next transaction South Dakota Economic Nexus >
Tennessee 7/1/2019 $500,000

*Tennessee enacted legislation on May 21, 2019 that authorizes the DOR to enforce its economic nexus rule, effective July 1, 2019.

Previous 12-month period Gross sales The first day of the third month following the month in which the dealer met the threshold, but no earlier than July 1, 2017 Tennessee Economic Nexus >
Texas October 1, 2019 $500,000 Preceding twelve calendar months Gross revenue: including taxable, nontaxable, and tax-exempt sales The first day of the fourth month after the month in which the seller exceeded the safe harbor threshold Texas Economic Nexus >
Utah January 1, 2019 $100,000 or 200 or more separate transactions Previous or current calendar year Taxable sales Next transaction (state doesn’t specify) Utah Economic Nexus >
Vermont July 1, 2018 $100,000 or 200 or more separate transactions 12-month period preceding Gross sales Next transaction (state doesn’t specify) Vermont Economic Nexus >
Virginia July 1, 2019 $100,000 or 200 or more separate transactions Previous or current calendar year Retail sales Next transaction (state doesn’t specify) Virginia Economic Nexus >
Washington January 1, 2018 for collection or notice and reporting option


October 1, 2018

$10,000 or comply with the notice and reporting requirements


$100,000 in annual gross retail sales

*October 1, 2018 through December 31, 2019, sellers with 200 or more separate transactions into Washington must collect. However, effective March 14, 2019 the threshold will only be $100,000. The state removed the 200 transactions threshold. 

Current or preceding calendar year


Current or preceding calendar year

Retail sales


Retail sales

The first day of the month that starts at least 30 days after you meet the threshold


The first day of the month that starts at least 30 days after you meet the threshold

Washington Notice & Reporting >


Washington Economic Nexus >

West Virginia January 1, 2019 $100,000 or 200 or more separate transactions Immediately preceding calendar year Gross sales Next transaction (state doesn’t specify) West Virginia Economic Nexus >
Wisconsin October 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales Next transaction Wisconsin Economic Nexus >
Wyoming February 1, 2019 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales Next transaction Wyoming Economic Nexus >