Economic nexus thresholds by state
Every US state with a sales tax sets its own economic-nexus threshold: the amount of sales into the state that obligates a remote seller to register, collect, and remit. This chart compares all 50 states and DC in one place, with the revenue threshold, the transaction prong (if any), the trigger logic, and the measurement window.
Of the 51 jurisdictions, 47 impose a sales tax and 4 have no general statewide sales tax (Delaware, Montana, New Hampshire, Oregon). 42 of the taxable states use a $100,000 revenue threshold, and 19 still keep a separate transaction-count prong (often 200 transactions). The rest are revenue-only.
| State | Revenue threshold | Transactions | Logic | Measured over | Source |
|---|---|---|---|---|---|
| Alabama | $250,000 | None | Revenue only | previous calendar year | DoR-confirmed |
| Alaska | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Arizona | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Arkansas | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| California | $500,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Colorado | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Connecticut | $100,000 | 200 | Revenue and transactions | 12 months ending Sept 30 | DoR-confirmed |
| Delaware | No sales tax | n/a | n/a | n/a | Maintained reference |
| District of Columbia | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Florida | $100,000 | None | Revenue only | previous calendar year | DoR-confirmed |
| Georgia | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Hawaii | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Idaho | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Illinois | $100,000 | None | Revenue only | preceding 12 months | DoR-confirmed |
| Indiana | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Iowa | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Kansas | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Kentucky | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Louisiana | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Maine | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Maryland | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Massachusetts | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Michigan | $100,000 | 200 | Revenue or transactions | previous calendar year | DoR-confirmed |
| Minnesota | $100,000 | 200 | Revenue or transactions | rolling 12 months | DoR-confirmed |
| Mississippi | $250,000 | None | Revenue only | preceding 12 months | DoR-confirmed |
| Missouri | $100,000 | None | Revenue only | preceding 12 months | DoR-confirmed |
| Montana | No sales tax | n/a | n/a | n/a | Maintained reference |
| Nebraska | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Nevada | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| New Hampshire | No sales tax | n/a | n/a | n/a | Maintained reference |
| New Jersey | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| New Mexico | $100,000 | None | Revenue only | previous calendar year | DoR-confirmed |
| New York | $500,000 | 100 | Revenue and transactions | prior four quarters | DoR-confirmed |
| North Carolina | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| North Dakota | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Ohio | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Oklahoma | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Oregon | No sales tax | n/a | n/a | n/a | Maintained reference |
| Pennsylvania | $100,000 | None | Revenue only | previous calendar year | DoR-confirmed |
| Rhode Island | $100,000 | 200 | Revenue or transactions | previous calendar year | DoR-confirmed |
| South Carolina | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| South Dakota | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Tennessee | $100,000 | None | Revenue only | preceding 12 months | DoR-confirmed |
| Texas | $500,000 | None | Revenue only | preceding 12 months | DoR-confirmed |
| Utah | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Vermont | $100,000 | 200 | Revenue or transactions | prior four quarters | DoR-confirmed |
| Virginia | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Washington | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| West Virginia | $100,000 | 200 | Revenue or transactions | current or previous calendar year | DoR-confirmed |
| Wisconsin | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
| Wyoming | $100,000 | None | Revenue only | current or previous calendar year | DoR-confirmed |
Tip: on a narrow screen, scroll the table sideways to see every column. Select a state to open its full guide and a quick self-check.
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Open the nexus calculatorHow to read this chart
Revenue threshold is the gross sales into the state that can create nexus on their own. Transactions is the separate sale-count prong, where a state still has one. The logic says how the two combine: revenue only, revenue or transactions (either one triggers), or revenue and transactions (both are required, which is rare).
Measured over is the lookback window the state uses, usually the current or previous calendar year, or a rolling 12 months. The window matters: the same sales can cross a threshold in one state and not in another simply because of how each one counts.
Each row links to its source. Entries marked DoR-confirmed are recorded against the state Department of Revenue (or, for Alaska, the ARSSTC). The four no-sales-tax states carry a maintained reference instead, since there is no threshold to cite.
Note: Kentucky’s 200-transaction prong is scheduled to be repealed on August 1, 2026, after which Kentucky becomes revenue-only. Thresholds change regularly, so re-verify against the linked source before relying on any figure.
Thresholds last verified against their sources: June 2026.
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