New York economic nexus threshold
You likely have economic nexus in New York only if you cross BOTH $500,000 in gross sales AND 100 transactions in the prior four quarters.
- Revenue threshold
- $500,000
- Transactions
- 100
- Logic
- Revenue and transactions
- Measured over
- prior four quarters
Check your New York sales
How New York’s threshold works
If you sell into New Yorkwithout a physical presence there, you may still be required to register for, collect, and remit sales tax once your activity crosses the state’s economic-nexus threshold. New York measures this over the prior four quarters.
New York is one of the few states that requires both thresholds to be met. Crossing only the revenue figure or only the transaction count is not enough on its own.
Note: BOTH required: more than $500k AND more than 100 sales, over the immediately preceding four sales-tax quarters. NY law uses 'more than' (exclusive); this tool compares 'at or above'.
What counts toward the threshold
New York generally counts your gross sales into the state, typically including taxable and many exempt or wholesale sales, not just your profit. The transaction count is the number of separate sales delivered into the state. Sales made through a marketplace that already collects tax for you may be counted differently; this checker measures your direct sales.
What to do if you’ve crossed it
- Register for a sales-tax permit with the New York Dept. of Taxation and Finance.
- Start collecting New York sales tax at the correct rate.
- File returns and remit on the state’s schedule.
- Consider a sales-tax professional or automation if you’re near the line in several states.
Deadlines and rates vary by state, so confirm the specifics before you act.
New York sales tax nexus FAQ
- Do I owe sales tax in New York?
- You likely have economic nexus in New York only if you cross BOTH $500,000 in gross sales AND 100 transactions in the prior four quarters. If you have crossed it, you may need to register, collect, and remit sales tax. This is general information, not tax advice.
- What is New York's economic nexus threshold?
- $500,000 in gross sales and 100 transactions, measured over the prior four quarters.
- How many transactions trigger nexus in New York?
- 100 transactions, but in New York you must also exceed $500,000 in sales, because both prongs are required.
- What if I only sell through a marketplace like Amazon or Etsy?
- Marketplace facilitators generally collect and remit sales tax on sales made through their platform, which can change who is responsible. This tool covers economic nexus from your direct sales; confirm marketplace-facilitated sales separately.
Selling into multiple states? Check them all at once.
Open the multi-state calculatorThis tool provides general information, not tax or legal advice. Economic-nexus rules change and vary by state; verify your obligations with each state’s Department of Revenue or a qualified tax professional before acting.
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