Tax & Compliance · Updated Jun 23, 2026
Economic Nexus Thresholds by State — 2026 Sales Tax
Since South Dakota v. Wayfair (2018), every state has set its own economic nexus threshold — the level of out-of-state sales that triggers a sales tax registration obligation. Most use a $100,000 sales OR 200 transaction trigger, but six major states require $500,000 and the transaction count is increasingly being dropped. The table below summarizes the current threshold for each state, the type of sales counted, and whether marketplace facilitator sales (Amazon, Etsy, eBay) count toward your threshold.
Benchmark data
| State | Threshold | Transaction Count | Marketplace Sales Count? |
|---|---|---|---|
| California | $500,000 | None | Yes |
| Texas | $500,000 | None | Yes |
| New York | $500,000 | 100 | Yes |
| Florida | $100,000 | None | Yes |
| Illinois | $100,000 | 200 | Yes |
| Pennsylvania | $100,000 | None | Yes |
| Massachusetts | $100,000 | None | Yes |
| Washington | $100,000 | None | Yes |
| New Jersey | $100,000 | 200 | Yes |
| Ohio | $100,000 | 200 | Yes |
| Georgia | $100,000 | 200 | Yes |
| Michigan | $100,000 | 200 | Yes |
| North Carolina | $100,000 | None (repealed) | Yes |
| Virginia | $100,000 | 200 | Yes |
| Arizona | $100,000 | None | Yes |
| Tennessee | $100,000 | None | Yes |
| Indiana | $100,000 | None (repealed) | Yes |
| Colorado | $100,000 | None | Yes |
| Minnesota | $100,000 | 200 | Yes |
| Wisconsin | $100,000 | None (repealed) | Yes |
| Maryland | $100,000 | 200 | Yes |
| Missouri | $100,000 | None | Yes |
| Connecticut | $100,000 | 200 | Yes |
| Louisiana | $100,000 | None | Yes |
| Oregon | No sales tax | — | — |
| New Hampshire | No sales tax | — | — |
| Delaware | No sales tax | — | — |
| Montana | No sales tax | — | — |
| Alaska | Local only ($100K varies) | Varies | Varies |
Thresholds reflect the standard prospective trigger for remote sellers without physical presence. Marketplace inclusion = 'Yes' if marketplace-facilitated sales count toward YOUR threshold (regardless of whether the marketplace collects). Source: Sales Tax Institute, MTC quarterly updates, state revenue department guidance through Q2 2026.
Key takeaways
- $100,000 is the most common threshold; 41 of 45 sales-tax states use it. Six states (CA, TX, NY, plus three others) require $500,000.
- Transaction count thresholds are dying. States with no current transaction count include: California, Texas, Florida, Massachusetts, Washington, Tennessee, Colorado, Pennsylvania, Arizona, Wisconsin, Indiana, North Carolina, plus others.
- Marketplace facilitator sales count toward your threshold in nearly every state, even when the marketplace collects the tax for you. You may need to register and file zero returns.
- Five states have no sales tax at all: Oregon, New Hampshire, Delaware, Montana, Alaska (with local exceptions in AK).
- Cross the threshold and the registration clock starts. Most states require registration within 30–60 days; missed registrations can mean back-tax exposure (state-by-state lookback periods range from 3 years to indefinite).
Sources
- Sales Tax Institute — Economic Nexus State by State Chart
- Multistate Tax Commission updates 2025–2026
- State Revenue Department guidance, Q2 2026
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