Sales Tax Nexus Requirements by State
Compare economic nexus thresholds, sales tax requirements, and registration rules across all 50 US states. Find out where you need to register and collect sales tax.
Explore Nexus Thresholds by State
Click any state to view detailed nexus requirements
State-by-State Nexus Requirements
Click any state to view detailed thresholds, nexus types, and registration steps.
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Nexus Threshold Comparison Table
Sort and compare nexus requirements across all states. Click column headers to sort.
Frequently Asked Questions
What is economic nexus and how does it work?
Economic nexus is a tax obligation triggered when a business exceeds a state's sales revenue or transaction threshold, even without physical presence. After the 2018 Supreme Court ruling in South Dakota v. Wayfair, most states adopted economic nexus laws requiring remote sellers to collect and remit sales tax once they exceed the state's threshold.
What is the most common nexus threshold across US states?
$100,000 in annual sales is the most common economic nexus threshold. The majority of states with sales tax use this amount, though some also include a transaction count (typically 200 transactions). A few states like California, New York, and Texas have higher thresholds of $500,000.
Which states have no sales tax?
Five states have no general sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. However, businesses operating in these states may still have other tax obligations such as gross receipts tax, income tax withholding, or local taxes.
Do I need to register in every state where I have sales?
You only need to register in states where you have established nexus, either through economic activity (exceeding the state's threshold) or physical presence (employees, inventory, office). If your sales in a state are below its threshold and you have no physical presence, registration is generally not required.
What happens if I exceed a state's nexus threshold?
Once you exceed a state's economic nexus threshold, you are required to register for a sales tax permit, begin collecting sales tax on taxable transactions, and remit the collected tax to the state. Most states expect registration within 30 to 60 days of exceeding the threshold. Failure to comply can result in back taxes, penalties, and interest.
How do marketplace facilitator laws affect my nexus obligations?
Most states require marketplace facilitators like Amazon, Etsy, and Walmart Marketplace to collect and remit sales tax on behalf of third-party sellers. If all your sales in a state are through a marketplace that handles tax collection, you may not need to register separately. However, direct sales outside marketplaces still count toward nexus thresholds.
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