Economic nexus thresholds, state by state.
Reviewed monthly against state legislative changes and quarterly against Department of Revenue bulletins.
46 of 46 jurisdictions
| State | Sales threshold | Condition |
|---|---|---|
| Alabama | $250,000 | Sales only |
| Arizona | $100,000 | Sales only |
| Arkansas | $100,000 | Sales only |
| CaliforniaFull guide | $500,000 | Sales only |
| Colorado | $100,000 | Sales only |
| Connecticut | $100,000 | Sales only |
| District of Columbia | $100,000 | Sales only |
| FloridaFull guide | $100,000 | Sales only |
| Georgia | $100,000 | Sales only |
| Hawaii | $100,000 | Sales only |
| Idaho | $100,000 | Sales only |
| IllinoisFull guide | $100,000 | Sales only |
| Indiana | $100,000 | Sales only |
| Iowa | $100,000 | Sales only |
| Kansas | $100,000 | Sales only |
| Kentucky | $100,000 | Sales only |
| Louisiana | $100,000 | Sales only |
| Maine | $100,000 | Sales only |
| Maryland | $100,000 | Sales only |
| Massachusetts | $100,000 | Sales only |
| Michigan | $100,000 | Sales only |
| Minnesota | $100,000 | Sales only |
| Mississippi | $250,000 | Sales only |
| Missouri | $100,000 | Sales only |
| Nebraska | $100,000 | Sales only |
| Nevada | $100,000 | Sales only |
| New Jersey | $100,000 | Sales only |
| New Mexico | $100,000 | Sales only |
| New YorkFull guide | $500,000 | and 100 transactions |
| North Carolina | $100,000 | Sales only |
| North Dakota | $100,000 | Sales only |
| Ohio | $100,000 | Sales only |
| Oklahoma | $100,000 | Sales only |
| Pennsylvania | $100,000 | Sales only |
| Rhode Island | $100,000 | Sales only |
| South Carolina | $100,000 | Sales only |
| South Dakota | $100,000 | Sales only |
| Tennessee | $100,000 | Sales only |
| TexasFull guide | $500,000 | Sales only |
| Utah | $100,000 | Sales only |
| Vermont | $100,000 | Sales only |
| Virginia | $100,000 | Sales only |
| Washington | $100,000 | Sales only |
| West Virginia | $100,000 | Sales only |
| Wisconsin | $100,000 | Sales only |
| Wyoming | $100,000 | Sales only |