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 >
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.
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
Marketplace sales included towards the threshold for individual sellers.
The first day of the month following 30 days from adoption by the city or borough
Alaska Remote Seller Sales Tax Commission Economic Nexus Rules >
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 >
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 after meeting the threshold
Arkansas Economic Nexus >
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 ournews item >
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 >
December 1, 2018
$250,000and200 transactions
$100,000and200 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 >
N/A
N/A
N/A
N/A
N/A
No sales tax
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
D.C. Economic Nexus >
July 1, 2021*
*Affected sellers not previously registered are relieved of tax liability, penalty, and interest due on remote sales that occurred before July 1, 2021 as long as they register by September 30, 2021
$100,000
Previous calendar year
Taxable sales
Marketplace sales excluded from the threshold for individual sellers
First of calendar year after you meet the threshold
Florida Economic Nexus >
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
Marketplace sales excluded from the threshold for individual sellers
Next Transaction after meeting the threshold
Georgia Economic Nexus >
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 >
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 >
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 >
October 1, 2018
$100,000
*Indiana removed its 200 transactions threshold, effective January 1, 2024.
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
Next Transaction after meeting the threshold
Indiana Economic Nexus >
January 1, 2019
$100,000 – effective July 1, 2019*
$100,000 or 200 or more separate transactions prior to 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
The first day of the next calendar month that starts at least 30 days from the day the remote seller first exceeded the threshold
Iowa Economic Nexus >
July 1, 2021*
* The Kansas DOR released a notice on August 1, 2019 stating thatanyremote seller that sells tangible personal property or services into the state must register and begin collecting tax by October 1, 2019. The state did not specify a sales or transactions threshold. Kansas has since passed economic nexus legislation, effective July 1, 2021.
$100,000
Current or immediately preceding calendar year*
*Only for calendar year 2021 sales since January 1, 2021
Gross sales*
Marketplace sales included towards the threshold for individual sellers
*For marketplace facilitators, it is taxable instead of gross perNotice 21-14.
Next transaction
Kansas Economic Nexus >
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 the threshold is met (60 days eff. 7/1/2021)
Kentucky Economic Nexus >
July 1, 2020
$100,000
* Louisiana transaction threshold dropped as of August 1, 2023
Previous or current calendar year
Retailsales
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 >
July 1, 2018
$100,000* or 200 transactions
*Maine enacted legislation on June 11, 2021 to remove the 200 transaction count threshold from the state’s economic nexus rules for remote sellers effective January 1, 2022.
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
First day of the first month that begins at least thirty days after the seller has exceeded the threshold.
Maine Economic Nexus >
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 >
October 1, 2017
October 1, 2019
$500,000and100 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.
Previous or current calendar year
Gross sales
Marketplace sales excluded towards the threshold for individual sellers if the marketplace facilitator is collecting
First day of the first month that starts two months after the month in which the remote retailer first exceeded the $100,000 threshold, in the first year that it exceeds the threshold
Massachusetts Economic Nexus >
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 >
October 1, 2018
October 1, 2019
$100,000and10 sales or 100 transactions
$100,000 or 200 or more retail sales*
*Minnesota has changed its thresholds. Effective October 1, 2019, the thresholds will be $100,000 or 200 transactions.
The twelve-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
First day of the calendar month occurring no later than 60 days after meeting or exceeding the threshold
Minnesota Economic Nexus >
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 >
1/1/2023
$100,000
Previous twelve-month period reviewed quarterly
Taxable sales of tangible personal property – including marketplace sales
No later than 3 months following the close of the quarter when threshold was exceded
Missouri Economic Nexus >
N/A
N/A
N/A
N/A
N/A
No sales tax
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 >
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 >
N/A
N/A
N/A
N/A
N/A
No sales tax
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
Required to collect on first taxable sale, 30 day grace period to register
New Jersey Economic Nexus >
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 >
June 21, 2018, the date of the Wayfair decision
$500,000 in sales of tangible personal property andmore 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
Register within 30 days after meeting the threshold and begin to collect tax 20 days thereafter
New York Economic Nexus >
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*
*Update based on the 2021 SST Disclosed Practice 8 submitted by the state; this has changed from 60 days to next transaction
North Carolina Economic Nexus >
October 1, 2018
$100,000*
*North Dakota removed its 200 transactions thresholdeffective 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 >
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
Retail* sales
Marketplace sales included towards the threshold for individual sellers
*Clarification and update based on the 2021 SST Disclosed Practice 8 submitted by the state
Next day after meeting the threshold
Ohio Economic Nexus >
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 >
N/A
N/A
N/A
N/A
N/A
No sales tax
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
Notice: On or before June 1 of each calendar year
Mandatory economic: April 1 following the calendar year when threshold was exceeded
Pennsylvania Economic Nexus >
January 1, 2021
$100,000 or 200 or more separate transactions
Seller’s accounting/fiscal year
Gross sales
Marketplace sales excluded from the threshold for individual sellers
Next transaction
Puerto Rico Economic Nexus >
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 >
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 >
November 1, 2018
$100,000 or 200 or more separate transactions
* South Dakota transaction threshold dropped as of July 1, 2023
Previous or current calendar year
Gross revenue
Marketplace sales included towards the threshold for individual sellers
Next transaction
South Dakota Economic Nexus >
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 >
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 >
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 >
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 >
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 >
January 1, 2018for collection or notice and reporting option
October 1, 2018
$10,000 or comply with the notice and reporting requirements
Gross income of the business exceeding $100,000*
*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
Gross sales*
Marketplace sales included towards the threshold for individual sellers
*October 1, 2018 through December 31, 2019, Washington used aretailsales standard. Effective January 1, 2020 it became agrossincome standard.
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 Economic Nexus >
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 >
October 1, 2018
$100,000*
*Wisconsin removed its 200 transactions threshold effective February 20, 2021.
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 >
February 1, 2019
$100,000 or 200 or more separate transactions
*Wyoming enacted legislation that removed the number of transactions threshold as of July 1, 2024.
Previous or current calendar year
Gross sales
Marketplace sales excluded from the threshold for individual sellers
Next transaction
Wyoming Economic Nexus >