{"id":7158,"date":"2022-07-31T16:24:51","date_gmt":"2022-07-31T16:24:51","guid":{"rendered":"https:\/\/www.accuratetax.com\/?page_id=7158"},"modified":"2026-01-05T14:12:59","modified_gmt":"2026-01-05T14:12:59","slug":"economic-nexus-by-state","status":"publish","type":"page","link":"https:\/\/www.accuratetax.com\/resources\/economic-nexus-by-state\/","title":{"rendered":"Economic Nexus by State"},"content":{"rendered":"<style>.kb-row-layout-id7158_e23eb7-78 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id7158_e23eb7-78 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id7158_e23eb7-78 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:80px;padding-right:25px;padding-bottom:120px;padding-left:25px;min-height:500px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id7158_e23eb7-78 > .kt-row-layout-overlay{opacity:1;background:linear-gradient(90deg, var(--global-palette1) 12%, var(--global-palette2) 100%);}.kb-row-layout-id7158_e23eb7-78 .kt-row-layout-bottom-sep{height:100px;}.kb-row-layout-id7158_e23eb7-78 .kt-row-layout-bottom-sep svg{width:100%;}.kb-row-layout-id7158_e23eb7-78 .kt-row-layout-bottom-sep svg{fill:var(--global-palette9, #ffffff)!important;}@media all and (max-width: 1024px){.kb-row-layout-id7158_e23eb7-78 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 1024px){.kb-row-layout-id7158_e23eb7-78 .kt-row-layout-bottom-sep{height:px;}}@media all and (max-width: 1024px){.kb-row-layout-id7158_e23eb7-78 .kt-row-layout-bottom-sep svg{width:%;}}@media all and (max-width: 767px){.kb-row-layout-id7158_e23eb7-78 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id7158_e23eb7-78 .kt-row-layout-bottom-sep{height:px;}.kb-row-layout-id7158_e23eb7-78 .kt-row-layout-bottom-sep svg{width:%;}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7158_e23eb7-78 alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-layout-overlay kt-row-overlay-gradient\"><\/div><div class=\"kt-row-layout-bottom-sep kt-row-sep-type-mtns\"><svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\"><path d=\"M1000,50l-182.69,-45.286l-292.031,61.197l-190.875,-41.075l-143.748,28.794l-190.656,-23.63l0,70l1000,0l0,-50Z\" style=\"opacity: 0.4\" \/><path d=\"M1000,57l-152.781,-22.589l-214.383,19.81l-159.318,-21.471l-177.44,25.875l-192.722,5.627l-103.356,-27.275l0,63.023l1000,0l0,-43Z\" \/><\/svg><\/div><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column7158_f13e96-bd > .kt-inside-inner-col,.kadence-column7158_f13e96-bd > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7158_f13e96-bd > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7158_f13e96-bd > .kt-inside-inner-col{flex-direction:column;}.kadence-column7158_f13e96-bd > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7158_f13e96-bd > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7158_f13e96-bd{position:relative;}@media all and (max-width: 1024px){.kadence-column7158_f13e96-bd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7158_f13e96-bd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7158_f13e96-bd inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5, .wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5[data-kb-block=\"kb-adv-heading7158_17b0f8-b5\"]{text-align:center;font-size:60px;font-weight:normal;font-style:normal;color:#ffffff;text-shadow:1px 1px 1px rgba(0, 0, 0, 0.2);}.wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5[data-kb-block=\"kb-adv-heading7158_17b0f8-b5\"] mark.kt-highlight{font-weight:normal;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5[data-kb-block=\"kb-adv-heading7158_17b0f8-b5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5, .wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5[data-kb-block=\"kb-adv-heading7158_17b0f8-b5\"]{text-shadow:1px 1px 1px rgba(0, 0, 0, 0.2);font-size:50px;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5, .wp-block-kadence-advancedheading.kt-adv-heading7158_17b0f8-b5[data-kb-block=\"kb-adv-heading7158_17b0f8-b5\"]{text-shadow:1px 1px 1px rgba(0, 0, 0, 0.2);font-size:40px;}}<\/style>\n<h1 class=\"kt-adv-heading7158_17b0f8-b5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading7158_17b0f8-b5\">Economic Nexus by State<\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id7158_222469-3f{margin-top:-200px;}.kb-row-layout-id7158_222469-3f > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7158_222469-3f > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7158_222469-3f > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:60px;padding-right:25px;padding-bottom:80px;padding-left:25px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id7158_222469-3f > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7158_222469-3f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7158_222469-3f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7158_222469-3f alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col{padding-top:50px;padding-right:40px;padding-bottom:30px;padding-left:40px;}.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col,.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col{flex-direction:column;}.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7158_5fd4ca-ea{position:relative;}.kadence-column7158_5fd4ca-ea, .kt-inside-inner-col > .kadence-column7158_5fd4ca-ea:not(.specificity){margin-top:-50px;}@media all and (max-width: 1024px){.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7158_5fd4ca-ea > .kt-inside-inner-col{padding-right:10px;padding-left:10px;flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7158_5fd4ca-ea inner-column-1\"><div class=\"kt-inside-inner-col\">\n<p>On June 21, 2018, the&nbsp;<a href=\"https:\/\/www.accuratetax.com\/blog\/supreme-court-overturns-quill\/\">US Supreme Court overturned the 1992&nbsp;<em>Quill&nbsp;<\/em>decision that required a company to have nexus that involved a physical presence within a state<\/a>&nbsp;for that state to require them to withhold sales tax. The decision in South Dakota v. Wayfair will have a direct impact on how nexus is determined and how states collect sales tax in states throughout the country.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is an Economic Nexus Law?<\/h2>\n\n\n\n<p>The 1992 Quill decision was made before the rise of eCommerce. While it was important at the time, the growth of eCommerce shopping caused it to be seen as out of touch with current economic conditions. States started to see a decline in sales tax revenue in the early 2000s, which accelerated in the last decade. As a result many of them started to pass what are known as <strong>economic nexus<\/strong> laws.<\/p>\n\n\n\n<p>These laws require online sellers to collect and remit sales tax in a state if they exceed certain economic thresholds &#8211; typically a set number of transactions or total sales revenue &#8211; regardless of whether the seller has a physical presence in that state. While earlier attempts at similar laws appeared in states like Ohio, the real turning point came in 2016 when South Dakota passed Senate Bill 106. This law established a clear economic nexus standard and aggressively enforced compliance, prompting a legal challenge by several large e-commerce companies, including Wayfair, Newegg, and Overstock.com. The case eventually reached the U.S. Supreme Court, which in 2018 issued the landmark <em>South Dakota v. Wayfair, Inc.<\/em> decision. This ruling overturned the long-standing <em>Quill v. North Dakota<\/em> precedent and affirmed the constitutionality of economic nexus laws across the country.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Implications of Economic Nexus for Online Sellers<\/h2>\n\n\n\n<p>While not specifically noted in the Supreme Court&#8217;s decision, the language outlines the need for common sense thresholds to avoid excessive burden on small vendors. The result is that most states have adopted a threshold of $100,000+ in sales per year or 200+ separate sales transactions per year. In addition, many states are implementing <a href=\"https:\/\/www.accuratetax.com\/blog\/marketplace-facilitator-laws-impact-online-sellers\/\">Marketplace Facilitator laws<\/a> that task marketplaces like Amazon and eBay to collect sales tax on behalf of the third-party vendors who use their sites, simplifying the process.<\/p>\n\n\n\n<p>Most states that have laws on the books, bills pending, or potential new legislation have avoided attempting to collect sales tax retroactively. That means businesses that meet these thresholds will need to be compliant from the date they were enacted, or from the point in 2018 when they were upheld. It&#8217;s important to evaluate the specific rules for your state, however. While many states are attempting to keep it simple by participating in the Streamlined Sales and Use Tax Agreement or implementing Marketplace Facilitator laws, they aren&#8217;t all the same. Especially if you do a large volume of business across multiple states, it&#8217;s important to know exactly what is expected of you in each.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Small Business Exception<\/h2>\n\n\n\n<p>Most states have economic nexus laws as well as a small business exception, but the rules that govern these exceptions vary by state. If your sales meet or exceed the exception threshold for a given state, you are required to register, collect, and remit sales tax to your customers within that state. The following map shows the different exemption thresholds.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"819\" src=\"https:\/\/www.accuratetax.com\/wp-content\/uploads\/2026\/01\/economic-nexus-2026-01-1024x819.png\" alt=\"\" class=\"wp-image-10000\" srcset=\"https:\/\/www.accuratetax.com\/wp-content\/uploads\/2026\/01\/economic-nexus-2026-01-1024x819.png 1024w, https:\/\/www.accuratetax.com\/wp-content\/uploads\/2026\/01\/economic-nexus-2026-01-300x240.png 300w, https:\/\/www.accuratetax.com\/wp-content\/uploads\/2026\/01\/economic-nexus-2026-01-768x614.png 768w, https:\/\/www.accuratetax.com\/wp-content\/uploads\/2026\/01\/economic-nexus-2026-01-1536x1229.png 1536w, https:\/\/www.accuratetax.com\/wp-content\/uploads\/2026\/01\/economic-nexus-2026-01.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Economic Nexus Small Business Exception Map<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Current Economic Nexus Laws<\/h2>\n\n\n\n<p>In the chart below, you will find a reference to the implementation of the current nexus laws, links to the original source material from the state, and a summary of who qualifies and what is currently required. This is a high-level overview that&#8217;s meant to give you an idea of the breadth of the laws and any small seller exemptions; please refer to the actual law when making business decisions.<\/p>\n\n\n<div id=\"footable_parent_8029\"\n         class=\" footable_parent ninja_table_wrapper loading_ninja_table wp_table_data_press_parent semantic_ui \">\n                <table data-ninja_table_instance=\"ninja_table_instance_0\" data-footable_id=\"8029\" data-filter-delay=\"1000\" aria-label=\"Economic Nexus by State\"            id=\"footable_8029\"\n           data-unique_identifier=\"ninja_table_unique_id_3469143620_8029\"\n           class=\" foo-table ninja_footable foo_table_8029 ninja_table_unique_id_3469143620_8029 ui table  ninja_search_right nt_type_legacy_table selectable striped vertical_centered  footable-paging-right ninja_table_search_disabled ninja_table_pro\">\n                <colgroup>\n                            <col class=\"ninja_column_0 \">\n                            <col class=\"ninja_column_1 xs\">\n                            <col class=\"ninja_column_2 \">\n                            <col class=\"ninja_column_3 \">\n                            <col class=\"ninja_column_4 xs\">\n                    <\/colgroup>\n        <thead>\n<tr class=\"footable-header\">\n                                                                                        <th scope=\"col\"  class=\"ninja_column_0 ninja_clmn_nm_state \">State<\/th><th scope=\"col\"  class=\"ninja_column_1 ninja_clmn_nm_date_in_effect xs\">Date in Effect<\/th><th scope=\"col\"  class=\"ninja_column_2 ninja_clmn_nm_threshold \">Threshold<\/th><th scope=\"col\"  class=\"ninja_column_3 ninja_clmn_nm_based_on \">Based On<\/th><th scope=\"col\"  class=\"ninja_column_4 ninja_clmn_nm_state_reference xs\">State Reference<\/th><\/tr>\n<\/thead>\n<tbody>\n\n        <tr data-row_id=\"94\" class=\"ninja_table_row_0 nt_row_id_94\">\n            <td>Alabama<\/td><td>10\/1\/2018<\/td><td>$250,000 <\/td><td>Previous calendar year<\/td><td><a href=\"https:\/\/www.revenue.alabama.gov\/sales-use\/simplified-sellers-use-tax-ssut\/\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"95\" class=\"ninja_table_row_1 nt_row_id_95\">\n            <td>Alaska<\/td><td>1\/6\/2020<\/td><td>$100,000 <sup>14<\/sup><\/td><td>Previous calendar year<\/td><td><a href=\"https:\/\/arsstc.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"96\" class=\"ninja_table_row_2 nt_row_id_96\">\n            <td>Arizona<\/td><td>10\/1\/2019<\/td><td>$100,000 <sup>1<\/sup><\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/azdor.gov\/business\/transaction-privilege-tax\/retail-sales-subject-tpt\/out-state-sellers\/economic-threshold\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"97\" class=\"ninja_table_row_3 nt_row_id_97\">\n            <td>Arkansas<\/td><td>7\/1\/2019<\/td><td>$100,000 or 200 transactions<\/td><td>Previous calendar year<\/td><td><a href=\"https:\/\/www.dfa.arkansas.gov\/excise-tax\/sales-and-use-tax\/remote-sellers\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"98\" class=\"ninja_table_row_4 nt_row_id_98\">\n            <td>California<\/td><td>4\/1\/2019<\/td><td>$500,000 <\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billTextClient.xhtml?bill_id=201920200AB147\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"99\" class=\"ninja_table_row_5 nt_row_id_99\">\n            <td>Colorado<\/td><td>6\/1\/2019<\/td><td>$100,000 <\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/tax.colorado.gov\/out-of-state-businesses\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"100\" class=\"ninja_table_row_6 nt_row_id_100\">\n            <td>Connecticut<\/td><td>12\/1\/2018<\/td><td>$100,000 and 200 transactions <sup>2<\/sup><\/td><td>12-month period ending on the September 30th prior to the period during when liability is established<\/td><td><a href=\"https:\/\/www.cga.ct.gov\/asp\/cgabillstatus\/cgabillstatus.asp?selBillType=Bill&amp;bill_num=SB00417&amp;which_year=2018\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"101\" class=\"ninja_table_row_7 nt_row_id_101\">\n            <td>Florida<\/td><td>7\/1\/2021<\/td><td>$100,000 <\/td><td>Previous calendar year<\/td><td><a href=\"https:\/\/floridarevenue.com\/taxes\/taxesfees\/Pages\/sales_tax.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"102\" class=\"ninja_table_row_8 nt_row_id_102\">\n            <td>Georgia<\/td><td>1\/1\/2019<\/td><td>$100,000 or 200 transactions <sup>3<\/sup><\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/www.legis.ga.gov\/legislation\/49652\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"103\" class=\"ninja_table_row_9 nt_row_id_103\">\n            <td>Hawaii<\/td><td>7\/1\/2018<\/td><td>$100,000 or 200 transactions<\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/tax.hawaii.gov\/geninfo\/get\/\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"104\" class=\"ninja_table_row_10 nt_row_id_104\">\n            <td>Idaho<\/td><td>6\/1\/2019<\/td><td>$100,000 <\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/tax.idaho.gov\/i-1171.cfm\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"105\" class=\"ninja_table_row_11 nt_row_id_105\">\n            <td>Illinois<\/td><td>10\/1\/2018<\/td><td>$100,000 <sup>16<\/sup><\/td><td>Previous 12 months <sup>4<\/sup><\/td><td><a href=\"https:\/\/www.ilga.gov\/legislation\/100\/HB\/PDF\/10000HB3342sam003.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"106\" class=\"ninja_table_row_12 nt_row_id_106\">\n            <td>Indiana<\/td><td>10\/1\/2018<\/td><td>$100,000 <sup>11<\/sup><\/td><td>Current or previous calendar year<\/td><td><a href=\"http:\/\/iga.in.gov\/legislative\/laws\/2017\/ic\/titles\/6\/#6-2.5-2-1\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"107\" class=\"ninja_table_row_13 nt_row_id_107\">\n            <td>Iowa<\/td><td>7\/1\/2019<\/td><td>$100,000 <sup>5<\/sup><\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/www.legis.iowa.gov\/legislation\/BillBook?ga=87&amp;ba=HF460\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"108\" class=\"ninja_table_row_14 nt_row_id_108\">\n            <td>Kansas<\/td><td>10\/1\/2019<\/td><td>$100,000 <\/td><td>Previous or current calendar year<\/td><td><a href=\"https:\/\/www.ksrevenue.org\/taxnotices\/notice19-04.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"109\" class=\"ninja_table_row_15 nt_row_id_109\">\n            <td>Kentucky<\/td><td>10\/1\/2018<\/td><td>$100,000 or 200 transactions<\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/revenue.ky.gov\/Business\/Sales-Use-Tax\/Pages\/default.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"110\" class=\"ninja_table_row_16 nt_row_id_110\">\n            <td>Louisiana<\/td><td>1\/1\/2019<\/td><td>$100,000 <sup>10<\/sup><\/td><td>Previous or current calendar year<\/td><td><a href=\"https:\/\/revenue.louisiana.gov\/tax-policy\/policies\/\" target=\"_blank\" rel=\"noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"111\" class=\"ninja_table_row_17 nt_row_id_111\">\n            <td>Maine<\/td><td>10\/1\/2017<\/td><td>$100,000 <sup>6<\/sup><\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/www.maine.gov\/revenue\/taxes\/sales-use-service-provider-tax\/guidance-documents\/remote-sellers\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"112\" class=\"ninja_table_row_18 nt_row_id_112\">\n            <td>Maryland<\/td><td>10\/1\/2018<\/td><td>$100,000 or 200 transactions<\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/www.marylandtaxes.gov\/business\/sales-use\/index.php\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"113\" class=\"ninja_table_row_19 nt_row_id_113\">\n            <td>Massachusetts<\/td><td>10\/1\/2019<\/td><td>$100,000 <\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/www.mass.gov\/info-details\/remote-vendors-faqs-for-sales-and-use-tax-periods-ending-before-october-1-2019\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"114\" class=\"ninja_table_row_20 nt_row_id_114\">\n            <td>Michigan<\/td><td>10\/1\/2018<\/td><td>$100,000 or 200 transactions<\/td><td>Previous calendar year<\/td><td><a href=\"https:\/\/www.michigan.gov\/taxes\/0,4676,7-238-43519_43529-474288--,00.html\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"115\" class=\"ninja_table_row_21 nt_row_id_115\">\n            <td>Minnesota<\/td><td>10\/1\/2018<\/td><td>$100,000 or 200 transactions<\/td><td>Previous 12 months<\/td><td><a href=\"https:\/\/www.revenue.state.mn.us\/sales-and-use-tax\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"116\" class=\"ninja_table_row_22 nt_row_id_116\">\n            <td>Mississippi<\/td><td>12\/1\/2017<\/td><td>$250,000 <\/td><td>Previous 12 months<\/td><td><a href=\"https:\/\/www.dor.ms.gov\/sites\/default\/files\/Business\/Online%20Seller%20Guidance.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"117\" class=\"ninja_table_row_23 nt_row_id_117\">\n            <td>Missouri<\/td><td>1\/1\/2023<\/td><td>$100,000 <\/td><td>Current or previous 12 months<\/td><td><a href=\"https:\/\/www.senate.mo.gov\/21info\/bts_web\/bill.aspx?SessionType=R&amp;BillID=54245348\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"118\" class=\"ninja_table_row_24 nt_row_id_118\">\n            <td>Nebraska<\/td><td>1\/1\/2019<\/td><td>$100,000 or 200 transactions<\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/revenue.nebraska.gov\/about\/frequently-asked-questions\/south-dakota-v-wayfair-inc-collection-sales-tax-remote-sellers-faqs\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"119\" class=\"ninja_table_row_25 nt_row_id_119\">\n            <td>Nevada<\/td><td>10\/1\/2018<\/td><td>$100,000 or 200 transactions<\/td><td>Previous or current calendar year<\/td><td><a href=\"https:\/\/www.leg.state.nv.us\/Register\/2018Register\/R189-18AP.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"120\" class=\"ninja_table_row_26 nt_row_id_120\">\n            <td>New Jersey<\/td><td>11\/1\/2018<\/td><td>$100,000 or 200 transactions<\/td><td>Previous or current calendar year<\/td><td><a href=\"https:\/\/www.state.nj.us\/treasury\/taxation\/remotesellers.shtml\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"121\" class=\"ninja_table_row_27 nt_row_id_121\">\n            <td>New Mexico<\/td><td>7\/1\/2019<\/td><td>$100,000 <\/td><td>Previous calendar year<\/td><td><a href=\"https:\/\/legiscan.com\/NM\/bill\/HB6\/2019\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"122\" class=\"ninja_table_row_28 nt_row_id_122\">\n            <td>New York<\/td><td>1\/1\/2019<\/td><td>$500,000 and 100 transactions<\/td><td>Previous four sales tax quarters<\/td><td><a href=\"https:\/\/www.tax.ny.gov\/pdf\/notices\/n19-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"123\" class=\"ninja_table_row_29 nt_row_id_123\">\n            <td>North Carolina<\/td><td>11\/1\/2018<\/td><td>$100,000 <sup>12<\/sup><\/td><td>Previous or current calendar year<\/td><td><a href=\"https:\/\/www.ncdor.gov\/taxes-forms\/sales-and-use-tax\/remote-sales\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"124\" class=\"ninja_table_row_30 nt_row_id_124\">\n            <td>North Dakota<\/td><td>1\/1\/2019<\/td><td>$100,000 <\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/www.nd.gov\/tax\/tax-resources\/laws--regulations\/tax-history\/sales--use-taxes\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"125\" class=\"ninja_table_row_31 nt_row_id_125\">\n            <td>Ohio<\/td><td>8\/1\/2019<\/td><td>$100,000 or 200 transactions <\/td><td>Previous or current calendar year<\/td><td><a href=\"https:\/\/tax.ohio.gov\/home\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"126\" class=\"ninja_table_row_32 nt_row_id_126\">\n            <td>Oklahoma<\/td><td>11\/1\/2019<\/td><td>$100,000 <\/td><td>Current or previous calendar year<\/td><td><a href=\"http:\/\/webserver1.lsb.state.ok.us\/cf_pdf\/2017-18%20ENR\/hB\/HB1019XX%20ENR.PDF\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"127\" class=\"ninja_table_row_33 nt_row_id_127\">\n            <td>Pennsylvania<\/td><td>7\/1\/2019<\/td><td>$100,000 <\/td><td>Previous 12 months<\/td><td><a href=\"https:\/\/www.revenue.pa.gov\/TaxTypes\/SUT\/OnlineRetailers\/Pages\/default.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"237\" class=\"ninja_table_row_34 nt_row_id_237\">\n            <td>Puerto Rico<\/td><td>7\/1\/2019<\/td><td>$100,000 or 200 transactions<\/td><td>Previous Calendar Year<\/td><td><a href=\"https:\/\/hacienda.pr.gov\/sites\/default\/files\/english_version_draft_regulation_sut_amendments_traduccion.pdf\" target=\"_blank\" rel=\"noopener\">State Website<\/a> (English translation)<\/td>        <\/tr>\n            <tr data-row_id=\"128\" class=\"ninja_table_row_35 nt_row_id_128\">\n            <td>Rhode Island<\/td><td>8\/7\/2017<\/td><td>$100,000 or 200 transactions<\/td><td>Previous calendar year<\/td><td><a href=\"http:\/\/www.tax.ri.gov\/Non-collecting%20retailers\/H%205175Aaa,%20art.%208,%20sect%2018%20dwnld%2008-08-17.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"129\" class=\"ninja_table_row_36 nt_row_id_129\">\n            <td>South Carolina<\/td><td>11\/1\/2018<\/td><td>$100,000 <\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/dor.sc.gov\/resources-site\/lawandpolicy\/Advisory%20Opinions\/RR18-14.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"130\" class=\"ninja_table_row_37 nt_row_id_130\">\n            <td>South Dakota<\/td><td>5\/1\/2016<\/td><td>$100,000 <sup>9<\/sup><\/td><td>Current or previous calendar year<\/td><td><a href=\"http:\/\/news.sd.gov\/newsitem.aspx?id=23475\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"131\" class=\"ninja_table_row_38 nt_row_id_131\">\n            <td>Tennessee<\/td><td>7\/1\/2017<\/td><td>$100,000 <sup>7<\/sup><\/td><td>Previous 12 months<\/td><td><a href=\"https:\/\/www.tn.gov\/content\/dam\/tn\/revenue\/documents\/notices\/sales\/sales17-01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"132\" class=\"ninja_table_row_39 nt_row_id_132\">\n            <td>Texas<\/td><td>1\/1\/2019<\/td><td>$500,000 <\/td><td>Previous 12 months<\/td><td><a href=\"https:\/\/texreg.sos.state.tx.us\/public\/readtac$ext.TacPage?sl=R&amp;app=9&amp;p_dir=&amp;p_rloc=&amp;p_tloc=&amp;p_ploc=&amp;pg=1&amp;p_tac=&amp;ti=34&amp;pt=1&amp;ch=3&amp;rl=286\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"133\" class=\"ninja_table_row_40 nt_row_id_133\">\n            <td>Utah<\/td><td>1\/1\/2019<\/td><td>$100,000 <sup>15<\/sup><\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/tax.utah.gov\/forms\/pubs\/pub-37.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"134\" class=\"ninja_table_row_41 nt_row_id_134\">\n            <td>Vermont<\/td><td>7\/1\/2018<\/td><td>$100,000 or 200 transactions<\/td><td>Previous 12 months<\/td><td><a href=\"https:\/\/tax.vermont.gov\/business-and-corp\/sales-and-use-tax\/wayfair\/faqs\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"135\" class=\"ninja_table_row_42 nt_row_id_135\">\n            <td>Virginia<\/td><td>7\/1\/2019<\/td><td>$100,000 or 200 transactions<\/td><td>Previous or current calendar year<\/td><td><a href=\"https:\/\/lis.virginia.gov\/cgi-bin\/legp604.exe?191+ful+SB1083ER+pdf&amp;191+ful+SB1083ER+pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"136\" class=\"ninja_table_row_43 nt_row_id_136\">\n            <td>Washington<\/td><td>1\/1\/2018<\/td><td>$100,000 <\/td><td>Previous or current calendar year<\/td><td><a href=\"https:\/\/dor.wa.gov\/taxes-rates\/retail-sales-tax\/marketplace-fairness-leveling-playing-field\/remote-sellers\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"137\" class=\"ninja_table_row_44 nt_row_id_137\">\n            <td>Washington, D.C.<\/td><td>1\/1\/2019<\/td><td>$100,000 or 200 transactions<\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/cfo.dc.gov\/sites\/default\/files\/dc\/sites\/ocfo\/release_content\/attachments\/B22-914%20Testimony.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"138\" class=\"ninja_table_row_45 nt_row_id_138\">\n            <td>West Virginia<\/td><td>1\/1\/2019<\/td><td>$100,000 or 200 transactions<\/td><td>Previous or current calendar year<\/td><td><a href=\"https:\/\/tax.wv.gov\/Business\/SalesAndUseTax\/ECommerce\/RemoteSellers\/Pages\/RemoteSellersAndWestVirginiaTax.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"139\" class=\"ninja_table_row_46 nt_row_id_139\">\n            <td>Wisconsin<\/td><td>10\/1\/2018<\/td><td>$100,000 <sup>8<\/sup><\/td><td>Previous calendar year<\/td><td><a href=\"https:\/\/www.revenue.wi.gov\/Pages\/Businesses\/remote-sellers.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n            <tr data-row_id=\"140\" class=\"ninja_table_row_47 nt_row_id_140\">\n            <td>Wyoming<\/td><td>1\/1\/2019<\/td><td>$100,000 <sup>13<\/sup><\/td><td>Current or previous calendar year<\/td><td><a href=\"https:\/\/wyoleg.gov\/2017\/Enroll\/HB0019.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">State Website<\/a><\/td>        <\/tr>\n    <\/tbody><!--ninja_tobody_rendering_done-->\n    <\/table>\n    \n    \n    \n<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\">Notes<\/h2>\n\n\n\n<p><sup>1<\/sup> In Arizona, the threshold was $200,000 in 2019, $150,000 in 2020, and is $100,000 beginning in 2021 and for all future years.<\/p>\n\n\n\n<p><sup>2<\/sup> In Connecticut, the threshold was $250,000 and 200 retail transactions until July 1, 2019. Beginning on July 1, 2019, the above-stated thresholds of $100,000 and 200 retail transactions are in effect.<\/p>\n\n\n\n<p><sup>3<\/sup> In Georgia, the threshold was $250,000 or 200 retail transactions until January 1, 2020. Beginning on July 1, 2020, the above-stated thresholds of $100,000 or 200 retail transactions are in effect.<\/p>\n\n\n\n<p><sup>4<\/sup> Illinois liability must be reviewed each quarter.<\/p>\n\n\n\n<p><sup>5<\/sup> In Iowa, the threshold was $100,000 or 200 transactions until July 1, 2019, when the threshold listed above came into effect.<\/p>\n\n\n\n<p><sup>6<\/sup> In Maine, the threshold was $100,000 or 200 transactions until December 31, 2021. On January 1, 2022, the threshold listed above came into effect, with only $100,000 and no number-of-transactions threshold.<\/p>\n\n\n\n<p><sup>7<\/sup> In Tennessee, the threshold was $500,000 until October 1, 2020, when the threshold was changed to $100,000.<\/p>\n\n\n\n<p><sup>8<\/sup> In Wisconsin, prior to February 20, 2021, the threshold also included 200 transactions.<\/p>\n\n\n\n<p><sup>9<\/sup> In South Dakota, prior to July 1, 2023, the threshold also included 200 transactions.<\/p>\n\n\n\n<p><sup>10<\/sup> In Louisiana, prior to August 1, 2023, the threshold also included 200 transactions.<\/p>\n\n\n\n<p><sup>11<\/sup> In Indiana, prior to January 1, 2024, the threshold also included 200 transactions.<\/p>\n\n\n\n<p><sup>12<\/sup> In North Carolina, prior to July 1, 2024, the threshold also included 200 transactions.<\/p>\n\n\n\n<p><sup>13<\/sup> In Wyoming, prior to July 1, 2024, the threshold also included 200 transactions.<\/p>\n\n\n\n<p><sup>14<\/sup> In Alaska, prior to January 1, 2025, the threshold also included 200 transactions.<\/p>\n\n\n\n<p><sup>15<\/sup> In Utah, prior to July 1, 2025, the threshold also included 200 transactions.<\/p>\n\n\n\n<p><sup>16<\/sup> In Illinois, prior to January 1, 2026, the threshold also included 200 transactions.<\/p>\n\n\n\n<p><em>Last updated January 5, 2026<\/em><\/p>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Economic Nexus by State On June 21, 2018, the&nbsp;US Supreme Court overturned the 1992&nbsp;Quill&nbsp;decision that required a company to have nexus that involved a physical presence within a state&nbsp;for that state to require them to withhold sales tax. The decision in South Dakota v. Wayfair will have a direct impact on how nexus is determined&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7124,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-7158","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sales Tax Economic Nexus by State | AccurateTax<\/title>\n<meta name=\"description\" content=\"Economic nexus laws require your business to collect sales tax for more states. 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