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

As of 8/10/2020

 

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

Marketplace sales excluded from the threshold for individual sellers

January 1 following the year the threshold is exceeded Alabama Economic Nexus >
Alaska City of Nome: September 1, 2019; new: March 9, 2020

The Alaska Remote Seller Sales Tax Commission passed its “Remote Seller Sales Tax Code & Common Definitions” that would apply to local municipalities in Alaska that choose to adopt it. See our news update for the full list of municipalities that have adopted the code.

Nome: $100,000 and 100 transactions; new: $100,000 or 200 transactions

Per Remote Seller Sales Tax Code & Common Definitions: $100,000 or 200 transactions

Per Remote Seller Sales Tax Code & Common Definitions:Previous calendar year Per Remote Seller Sales Tax Code & Common Definitions: Gross sales Per Remote Seller Sales Tax Code & Common Definitions: Next transaction (rules don’t specify Nome, Alaska Economic Nexus >

Alaska Remote Seller Sales Tax Commission Economic Nexus Rules >

Arizona October 1, 2019 $200,000 in 2019; $150,000 in 2020; and $100,000 in 2021 and thereafter Previous or current calendar year Gross sales

Marketplace sales excluded from the threshold for individual sellers

The seller must obtain a TPT license once the threshold is met and begin remitting the tax on the first day of the month that starts at least thirty days after the threshold is met for the remaining of the current year and the next calendar year. Arizona Economic Nexus >
Arkansas July 1, 2019 $100,000 or 200 or more separate transactions Previous or current calendar year Taxable sales

Marketplace sales excluded from the threshold for individual sellers

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 of tangible personal property

Marketplace sales included towards the threshold for individual sellers

The day you exceed the threshold California Economic Nexus >

California has limited the lookback period for certain marketplace sellers with uncollected taxes when inventory was stored in the state, for more information, visit our news item >

Colorado December 1, 2018 with grace period through May 31, 2019*

*If not registered as of December 1, 2018, subject to notice and reporting

$100,000*

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

Previous or current calendar year Retail sales

Marketplace sales excluded from the threshold for individual sellers

The first day of the month after the ninetieth day the retailer made retail sales in the current calendar year that exceed $100,000 Colorado Economic Nexus >
Connecticut December 1, 2018 $250,000 and 200 transactions

$100,000 and 200 transactions – applicable to sales on or after July 1, 2019*

*Connecticut lowered its dollar threshold from $250,000 to $100,000, keeping the number of transactions the same, effective July 1, 2019.

12-month period ending on September 30 Retail sales

Marketplace sales included towards the threshold for individual sellers

October 1 of the year in which you cross the threshold on September 30 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

Marketplace sales included towards the threshold for individual sellers

Next transaction (not specified by District) D.C. Economic Nexus >
Florida Proposed July 1, 2020 Proposed $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 of tangible personal property delivered electronically or physically, whether taxable or 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

Marketplace sales included towards the threshold for individual sellers

The first of the month following when the threshold is met. Hawaii Economic Nexus >
Idaho June 1, 2019 $100,000 Previous or current calendar year Gross sales

Marketplace sales included towards the threshold for individual sellers

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

Marketplace sales excluded from the threshold for individual sellers

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

Marketplace sales excluded from the threshold for individual sellers

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

Marketplace sales included towards the threshold for individual sellers

Next transaction (state doesn’t specify) Iowa Economic Nexus >
Kansas October 1, 2019

Proposed legislation pending bill passage

No thresholds*

Proposed $100,000

* The Kansas AG has determined that the Kansas Department of Revenue didn’t have the authority to impose the ‘no threshold’ remote seller policy through the notice it released this August.

Proposed current or immediately preceding calendar year Gross sales Kansas Economic Nexus >

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 Gross sales

Marketplace sales included towards the threshold for individual sellers

First of the month following 30 days after threshold is met Kentucky Economic Nexus >
Louisiana July 1, 2020 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales

Marketplace sales excluded from the threshold for individual sellers

Within 30 days of exceeding the threshold, the remote seller must submit an application to the Louisiana Remote Seller Commission and must begin collecting state and local sales and use tax based upon actual applicable bases and rates on sales for delivery into Louisiana within 60 days. Louisiana Economic Nexus >
Maine July 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales

Marketplace sales excluded from the threshold for individual sellers and don’t include marketplace sales on return if reported by marketplace

Next transaction Maine Economic Nexus >
Maryland October 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales

Marketplace sales included towards the threshold for individual sellers

First day of the month following when threshold is met Maryland Economic Nexus >
Massachusetts October 1, 2017

October 1, 2019

$500,000 and 100 or more transactions

$100,000*

*Massachusetts enacted legislation on August 1, 2019 to change it’s thresholds. Effective October 1, 2019, the threshold will be $100,000 and no transaction threshold.

Preceding calendar year Gross sales

Marketplace sales excluded towards the threshold for individual sellers if the marketplace facilitator is collecting

If exceed threshold by October 31, register as of January 1 the following year. If exceed threshold between November 1 and December 31, register on the first of the month following 2 months after the month you exceed threshold. Massachusetts Economic Nexus >
Michigan October 1, 2018 $100,000 or 200 or more separate transactions Previous calendar year Gross sales

Marketplace sales included towards the threshold for individual sellers

January 1 following the year the threshold is exceeded Michigan Economic Nexus >
Minnesota October 1, 2018

October 1, 2019

$100,000 and 10 sales or 100 transactions

$100,000 or 200 or more  retail sales*

*Minnesota has changed it’s thresholds. Effective October 1, 2019, the thresholds will be $100,000 or 200 transactions.

The 12-month period ending on the last day of the most recently completed calendar quarter Retail sales

Marketplace sales included towards the threshold for individual sellers

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

Marketplace sales excluded from the threshold for individual sellers

Next transaction Mississippi Economic Nexus >
Missouri Proposed January 1, 2021 or 2022 Proposed $100,000 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 (administrative announcement)

April 1, 2019 (enacted legislation)

$100,000 or 200 or more separate transactions Previous or current calendar year Retail sales

Marketplace sales included towards the threshold for individual sellers

The first day of the second calendar month after the threshold was exceeded Nebraska Economic Nexus >
Nevada November 1, 2018 $100,000 or 200 or more separate transactions Previous or current calendar year Retail sales

Marketplace sales included towards the threshold for individual sellers

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

Marketplace sales included towards the threshold for individual sellers

Next transaction (state doesn’t specify) New Jersey Economic Nexus >
New Mexico July 1, 2019 $100,000 Previous calendar year Taxable sales

Marketplace sales excluded from the threshold for individual sellers

January 1 following the year the threshold is exceeded New Mexico Economic Nexus >
New York June 21, 2018, the date of the Wayfair decision $500,000 in sales of tangible personal property and more than 100 sales*

*New York raised its economic nexus threshold from $300,000 to $500,000 on June 24, 2019. The number of transactions thresholds remains the same at 100 sales.

Immediately preceding four sales tax quarters Gross receipts from sales of tangible personal property

Marketplace sales included towards the threshold for individual sellers

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

Marketplace sales included towards the threshold for individual sellers

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

Marketplace sales excluded from the threshold for individual sellers

The following calendar year or 60 days after the threshold is met, whichever is earlier North Dakota Economic Nexus >
Ohio January 1, 2018

August 1, 2019

$500,000

$100,000 or 200 or more separate transactions*

*Ohio lowered its threshold from $500,000 to $100,000 or 200 transactions effective August 1, 2019.

Previous or current calendar year Gross sales

Marketplace sales included towards the threshold for individual sellers

Next transaction (state doesn’t specify)

Marketplace facilitators: 1st of month following at least 30 days after meeting threshold; marketplace sellers next transaction (not specified)

Ohio Economic Nexus >
Oklahoma November 1, 2019 $100,000 in aggregate sales of TPP Preceding or current calendar year Taxable sales

Marketplace sales excluded from the threshold for individual sellers

The first calendar month following the month when the threshold is met Oklahoma Economic Nexus >
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


Prior calendar year and then starting in the 2nd quarter – collection period 7/1/19 through 3/31/20 using CY 2018; and then collection period 4/1/20-3/31/21 using calendar year 2019

Taxable sales


Gross sales on all channels including taxable, exempt, and marketplace sales

On or before June 1 of each calendar year


April 1 following the calendar year when threshold was exceeded

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 Gross sales

Marketplace sales included towards the threshold for individual sellers

January 1 following the year the threshold is exceeded Rhode Island Economic Nexus >
South Carolina November 1, 2018 $100,000 Previous or current calendar year Gross sales

Marketplace sales included towards the threshold for individual sellers

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

Marketplace sales included towards the threshold for individual sellers

Next transaction South Dakota Economic Nexus >
Tennessee October 1, 2019 $500,000*

$100,000 starting October 1, 2020**

*Tennessee enacted legislation on May 21, 2019 that authorizes the DOR to enforce its economic nexus rule, effective July 1, 2019. However, the state will not require out-of-state sellers to collect tax until October 1, 2019.

**Tennessee passed legislation that lowers the economic nexus threshold from $500,000 to $100,000, effective October 1, 2020.

Previous 12-month period Retail sales

Marketplace sales excluded from the threshold for individual sellers effective October 1, 2020

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

Marketplace sales included towards the threshold for individual sellers

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 Gross sales

Marketplace sales excluded from the threshold for individual sellers

Next transaction (state doesn’t specify) Utah Economic Nexus >
Vermont July 1, 2018 $100,000 or 200 or more separate transactions Prior four calendar quarters Gross sales

Marketplace sales included towards the threshold for individual sellers

First of the month after 30 days from the end of the quarter that you exceed the threshold Vermont Economic Nexus >
Virginia July 1, 2019 $100,000 or 200 or more separate transactions Previous or current calendar year Retail sales

Marketplace sales excluded from the threshold for individual sellers

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

Marketplace sales included towards the threshold for individual sellers

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 Preceding or current calendar year Gross sales

Marketplace sales included towards the threshold for individual sellers

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

Marketplace sales included towards the threshold for individual sellers – but if all sales are made through a marketplace that is collecting, the individual seller is not required to register

Next transaction Wisconsin Economic Nexus >
Wyoming February 1, 2019 $100,000 or 200 or more separate transactions Previous or current calendar year Gross sales

Marketplace sales excluded from the threshold for individual sellers

Next transaction Wyoming Economic Nexus >