Remote Seller Nexus Chart

As of 8/1/2019

IMPORTANT: On June 21, 2018, The U.S. Supreme Court has issued its decision in the South Dakota v. Wayfair, Inc. case which impacts this chart as it relates to Economic nexus. This chart is updated any time a state passes economic nexus legislation for remote sellers.

To help navigate the impacts of the Wayfair decision, visit our Remote Seller Resources page to find state notices, videos, articles, training opportunities, and more.

If you would like assistance in evaluating where you might have a collection responsibility, visit our Wayfair Risk Analysis page.

Since 2008, states have enacted a variety of new nexus provisions in order to require remote sellers to collect tax or provide information about in-state customers. These types of provisions are referred to as “Remote Seller Nexus”. This chart lists the states that have passed one or more of the following types of legislation, along with the effective date for that type of legislation:

(Click the names of each type of remote seller nexus to visit an FAQ page with more information)

How to use this chart:

Find the state you’re looking for and click on the effective dates for more details on the enacted legislation. Click on the state name to see all of the news items we’ve published on nexus for that state. See below the chart for quick overviews of each type of nexus.

Please note: This chart includes only legislation that has been enacted. It does not include proposed legislation. 

State Click-Through Nexus Affiliate Nexus Reporting Requirements Economic Nexus Marketplace Nexus
Alabama

8/24/2012

7/1/2017

10/1/2018see state notice

1/1/2019

Alaska

9/1/2019 for the city of Nome, Alaska

9/1/2019 for the city of Nome, Alaska

Arizona

10/1/2019

Ruling Issued 9/20/2016

10/1/2019

Arkansas

10/27/2011 – repealed effective 6/30/2019

10/27/2011 – repealed effective 6/30/2019

7/1/2019

7/1/2019

California

9/15/2012 – repealed effective 4/1/2019

9/15/2012 – repealed effective 4/1/2019

4/1/2019see state notice

10/1/2019

Colorado

7/1/2014 – repealed effective 6/1/2019

7/1/2014 – repealed effective 6/1/2019

7/1/2017

Grace period through 5/31/2019 – notice & reporting still required – see state notice

10/1/2019

Connecticut

5/4/2011

5/4/2011

12/1/2018

12/1/2018see state notice

12/1/2018

District of Columbia

1/1/2019see district notice

4/1/2019see district notice

Georgia

7/18/2012

10/1/2012

1/1/2019 – repealed effective 4/28/2019

1/1/2019see state notice

Hawaii

1/1/2020

7/1/2018see state notice

1/1/2020

Idaho

7/1/2018see state notice

7/1/2008 

6/1/2019

6/1/2019

Illinois

1/1/2015 – repealed effective 6/28/2019

7/1/2011 – repealed effective 6/28/2019

10/1/2018see state notice

1/1/2020

Indiana

10/1/2018 – see state notice

7/1/2019

Iowa

1/1/2019

6/11/2013 and 1/1/2019

1/1/2019

1/1/2019 – see state notice

1/1/2019

Kansas

10/1/2013

7/1/2013

10/1/2019

Kentucky

7/1/2013 – repealed effective 7/1/2019

10/1/2018 – see state notice and FAQ page

7/1/2019

Louisiana

4/1/2016

4/1/2016

7/1/2017

TBD with 30 days notice (effective date will be no later than 7/1/2020) – see state notice

Maine

10/9/2013

10/9/2013

7/1/2018see state notice

10/1/2019

Maryland

10/1/2018see emergency reg

10/1/2019

Massachusetts

10/1/2017 – challenged but not stayed – see state notice

New thresholds: 10/1/2019

10/1/2019

Michigan

10/1/2015

10/1/2015

10/1/2018see state notice

Minnesota

7/1/2013

10/1/2018see state notice

10/1/2018see state notice

New thresholds: 10/1/2019

10/1/2018see state notice

New thresholds: 10/1/2019

Mississippi

9/1/2018see state notice

Missouri

8/28/2013

8/28/2013

Nebraska

1/1/2019 (administrative announcement) – see state notice

4/1/2019 (enacted legislation)

4/1/2019

Nevada

10/1/2015

7/1/2015

11/1/2018see state notice and state webpage

10/1/2019

New Jersey

7/1/2014

11/1/2018see state notice

11/1/2018

New Mexico

7/1/2019

7/1/2019

New York

5/8/2008

6/1/2009

6/21/2018see state notice

6/1/2019

North Carolina

8/7/2009

11/1/2018see state notice

North Dakota

10/1/2018 – see state notice

10/1/2019

Ohio

7/1/2015 – repealed effective 8/1/2019

7/1/2015 – repealed effective 8/1/2019

1/1/2018

8/1/2019 – new thresholds

9/1/2019

Oklahoma

6/9/2010 and 11/1/2016

6/9/2010 and 11/1/2016 and 4/10/2018

Sales Tax as alternative to Notice/Reporting: 7/1/2018see state notice

Economic Nexus: 11/1/2019 – mandatory registration for remote sellers

4/10/2018

Pennsylvania

12/1/2011

12/1/2011

4/1/2018 and 4/1/2019 – repealed effective 6/30/2019

4/1/2018 – TPP; 4/1/2019 – digital as alternative to Notice/Reporting

7/1/2019see state notice

4/1/2018 and 4/1/2019

7/1/2019see state notice

Rhode Island

7/1/2009 and 8/17/2017

8/17/2017

8/17/2017 – repealed effective 7/1/2019

8/17/2017 – register or comply with notice (through 6/30/2019)

7/1/2019 – mandatory registration

8/17/2017 – register or comply with notice (through 6/30/2019)

7/1/2019 – mandatory registration

South Carolina

11/1/2018see state notice

11/1/2018 administrative – see state notice

4/26/2019 legislation

South Dakota

7/1/2011

7/1/2011

11/1/2018 – injunction lifted – see state notice and state webpage

3/1/2019

Tennessee

7/1/2015

1/1/2014

3/26/2012

10/1/2019

Texas

1/1/2012

Effective 1/1/2019 but not enforced until 10/1/2019

10/1/2019

Utah

7/1/2012

1/1/2019see state notice

10/1/2019

Vermont

12/1/2015

5/24/2011 and 7/1/2017

7/1/2018 (following Wayfair decision) – see state notice

6/1/2019

Virginia

9/1/2013

7/1/2019

7/1/2019

Washington

9/1/2015repealed effective 3/14/2019

1/1/2018 – repealed effective 7/1/2019

B&O Tax: 7/1/2017

Sales Tax as alternative to Notice/Reporting: 1/1/2018

Economic Nexus: 10/1/2018 – see state notice

1/1/2018

West Virginia

1/1/2014

1/1/2019see state notice

7/1/2019

Wisconsin

10/1/2018see state notice

10/1/2019

Wyoming

2/1/2019 – see state notice

7/1/2019

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Nexus Definitions

Click-Through Nexus: If a retailer or service provider contracts with an individual or company located in-state who directly or indirectly refers potential customers to the retailer through a web link for a commission/other consideration upon sale, the retailer is considered to maintain a place of business in that state. Thresholds apply and vary by state. Pay-per-click, banner and other advertising do not qualify if payment is not contingent upon a sale.

Affiliate Nexus: If an affiliated person of the retailer with a physical presence, or employees or agents in state, has sufficient nexus in state to require the retailer to collect and remit sales and use taxes on taxable retail sales of tangible personal property or services. Some states have expanded these provisions to include activities by unrelated parties performed on the seller’s behalf.

Economic Nexus: Generally correlates with a set level of sales or gross receipts activity within the state. No physical presence is required.

Marketplace Nexus: If an online marketplace operates its business in a state and provides e-commerce infrastructure as well as customer service, payment processing services and marketing, the marketplace facilitator is required to register and collect tax as the retailer rather than the individual sellers. This could also impose reporting requirements on the marketplace facilitator.

Reporting Requirements: Retailer must notify buyers that they must pay and report state use tax on their purchases. Retailer may be required to send purchasers an annual statement of all of their purchases from the retailer.

In an effort to help online sellers resolve prior sales tax liability, The Multistate Tax Commission (MTC) had negotiated a special program for online sellers that may have sales and income tax obligations from previous unpaid taxes in 25 different states. This special amnesty initiative program ran from August 17, 2017 to November 1, 2017. The program is now over. If you didn’t take advantage of the program but realize you need to evaluate your activities, you can contact us here.

Learn Even More About Nexus

Demystify sales tax nexus with the 5 Things to Understand About your Nexus Footprint white paper. It is free, printable, and will become a go-to guide for you and your frequently asked nexus questions.

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