Step 1 of 3 - Select the states in which you do business.
States marked with N have economic nexus laws affecting remote sellers. For more information about other nexus laws, visit our sales tax laws by state page.
Once states are selected, we’ll provide you with the state thresholds that trigger tax obligations.
Step 2 of 3 - Indicate whether your sales volume and transaction types meet or exceed each state’s thresholds.
Sales tax economic nexus is only one form of nexus that obligates a seller to register and remit sales tax within a state. Additional activities that may establish nexus include but are not limited to: maintaining an in-state location, employing an in-state rep or agent, using an affiliate company to sell or market for your company, and other activities.
Alabama
Threshold volume triggers economic nexus: Annual Alabama sales of property in excess of $250,000.
- Effective date: 10/01/2018
- Qualifying transactions: Total retail sales of property (taxable and nontaxable)
SST member state: No
Additional info: Read more about economic nexus in Alabama.
Does your sales volume meet or exceed this state's threshold?
Alabama
- Threshold volume: Annual sales of the property in excess of $250,000
- Effective date: 10/01/2018
- Qualifying transactions: Total retail sales of property (taxable and nontaxable)
Alaska
Alaska does not have a statewide sales tax, but local sales and use tax is permitted and is in effect in multiple jurisdictions. State law gives municipalities and boroughs broad authority to enact sales tax ordinances and determine what is and is not taxable, and very few items are exempt under state law. Local sales and use taxes must be approved by popular vote.
Learn more here.
Alaska
Alaska has no general sales tax.
Arizona
Threshold volume triggers economic nexus: Gross proceeds of sales or gross income derived from business in the state (excluding marketplace sales) totaling more than $200,000 for calendar year 2019; more than $150,000 for calendar year 2020; and more than $100,000 for calendar year 2021 and subsequent calendar years
- Effective date: 10/01/2019
- Qualifying transactions: Retail sales of property
SST member state: No
Additional info: Read more about economic nexus in Arizona.
Does your sales volume meet or exceed this state's threshold?
Arizona
Nexus laws enforced: Economic nexus, tax on marketplace sales
Threshold volume triggers economic nexus: Gross proceeds of sales or gross income derived from business in the state (excluding marketplace sales) totaling more than $200,000 for calendar year 2019; more than $150,000 for calendar year 2020; and more than $100,000 for calendar year 2021 and subsequent calendar years
- Effective date: 10/01/2019
- Qualifying transactions: Retail sales of property
SST member state: No
Note: Sales tax economic nexus is only one form of nexus that obligates a seller to register and remit sales tax within a state. Additional activities that may establish nexus include but are not limited to: maintaining an in-state location, employing an in-state rep or agent, using an affiliate company to sell or market for your company, and other activities.
Additional info: Read more about economic nexus in Arizona.
Arkansas
Threshold volume triggers economic nexus: Aggregate sales of more than $100,000 or 200 or more separate transactions into the state in the current or previous calendar year
- Effective date: 07/01/2019
- Qualifying transactions: Aggregate sales of tangible personal property, taxable services, digital codes, or specified digital products subject to Arkansas sales or use tax within or delivered into Arkansas
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional information: Learn more about economic nexus in Arkansas.
Does your sales volume meet or exceed this state's threshold?
Arkansas
- Threshold volume: Aggregate sales of more than $100,000 or 200 or more separate transactions into the state
- Effective date: 07/01/2019
- Qualifying transactions: Aggregate sales of tangible personal property, taxable services, digital codes, or specified digital products subject to Arkansas sales or use tax within or delivered into Arkansas
California
Threshold volume triggers economic nexus: More than $500,000 of total combined sales of tangible personal property into the state by the retailer and all persons related to the retailer in the current or previous calendar year.
- Effective date: 04/01/2019
- Qualifying transactions: Tangible personal property into the state; exempt sales of property, including sales for resale, are included but exempt services are not; total should include sales of affiliated companies/subsidiaries
In-state businesses that meet the threshold in the state must collect district taxes in addition to the state tax.
SST member state: No
Additional info: Read more about economic nexus in California.
Does your sales volume meet or exceed this state's threshold?
California
- Threshold volume: More than $500,000 in tangible personal property in California in the current or previous calendar year by the seller and all perople related to the seller
- Effective date: 04/01/2019
- Qualifying transactions: Tangible personal property into the state
Colorado
Threshold volume triggers economic nexus: Retail sales of more than $100,000 into the state in the current or previous calendar year.
- Effective date: 06/01/2019
- Qualifying transactions: Retail sales of tangible personal property and services, including exempt sales
SST member state: No. Learn more about Streamlined Sales Tax.
Additional info: Read more about economic nexus in Colorado.
Does your sales volume meet or exceed this state's threshold?
Colorado
- Threshold Volume: $100,000 in the current calandar year
- Effective date: 06/01/2019
- Qualifying transactions: Retail sales of tangible personal property and services, including exempt sales
Connecticut
Threshold volume triggers economic nexus: Gross receipts of at least $250,000 from retail sales of property and 200 separate retail sales into the state and regular or systematic solicitation of Connecticut sales during the preceding 12-month period. Effective 07/01/2019, the threshold changes to gross receipts of $100,000 and 200 transactions, and the regular or systematic solitication component is eliminated.
- Effective date: 12/01/2018
- Qualifying transactions: Retail sales of property; exempt sales and exempt services are included in the sales threshold count but not the transaction test effective July 1, 2019.
SST member state: No
Additional info: Read more about economic nexus in Connecticut.
Does your sales volume meet or exceed this state's threshold?
Connecticut
- Threshold volume: Gross receipts of $250,000 and 200 separate retail sales and regular or systematic solicitation of Connecticut's sales during the preceding 12-month period.
- Effective date: 12/01/2018
- Qualifying transactions: Retail sales of property
Delaware
Delaware has no general sales tax.
Delaware
Florida
Florida does not have a sales tax economic nexus law.
Florida
Georgia
Threshold volume triggers economic nexus: Gross revenue exceeding $250,000 from retail sales of property ($100,000 as of 1.1.2020) or 200 separate retail transactions into the state in the previous calendar year.
- Effective date: 01/01/2019
- Qualifying transactions: Property delivered electronically or physically
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Georgia.
Does your sales volume meet or exceed this state's threshold?
Georgia
- Threshold volume: Gross revenue exceeding $250,000 ($100,000 as of 1.1.2020) or 200 separate retail transactions in the previous calendar year.
- Effective date: 01/01/2019
- Qualifying transactions: Property delivered electronically or physically
Hawaii
Threshold volume triggers economic nexus: Gross income or gross proceeds from sales into Hawaii of at least $100,000 or 200 or more separate transactions into the state in the current or previous calendar year.
- Effective date: 07/01/2018
- Qualifying transactions: Gross income or gross proceeds of property, intangible property, or services
SST member state: No
Additional info: Read more about economic nexus in Hawaii.
Does your sales volume meet or exceed this state's threshold?
Hawaii
- Threshold volume: Gross income or gross proceeds from sales into Hawaii of at least $100,000 or 200 or more separate transactions into the state in the current or previous year
- Effective date: 07/01/2018
- Qualifying transactions: Property, intangible property, or services
Idaho
Threshold volume triggers economic nexus: More than $100,000 in cumulative gross receipts from sales delivered into Idaho in the current or previous calendar year.
- Effective date: 06/01/2019
- Qualifying transactions: Sales into the state
SST member state: No
Additional info: Read more about economic nexus in Idaho.
Does your sales volume meet or exceed this state's threshold?
Idaho
- Threshold volume: Cumulative gross receipts in Idaho of more than $100,000 during the current or previous calendar year,
- Effective date: 06/01/2019
- Qualifying transactions: Sales into the state
Illinois
Threshold volume triggers economic nexus: Cumulative gross receipts from the sale of property in Illinois of $100,000 or more or 200 or more separate sales transactions into the state in the preceding 12-month period.
- Effective date: 10/01/2018
- Qualifying transactions: Property, including exempt sales but not sales for resale or occasional sales
SST member state: No
Additional info: Read more about economic nexus in Illinois.
Does your sales volume meet or exceed this state's threshold?
Illinois
- Threshold volume: Cumulative gross receipts of $100,000 or more or 200 or more separate sales into the state in the preceiding 12 months
- Effective date: 10/01/2018
- Qualifying transactions: Property
Indiana
Threshold volume triggers economic nexus: Gross revenue from Indiana sales of $100,000 or more or 200 or more separate transactions into the state in the current or previous calendar year.
- Effective date: 10/01/2018
- Qualifying transactions: Property, electronically transferred products, and services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Indiana.
Does your sales volume meet or exceed this state's threshold?
Indiana
- Threshold volume: Gross revenue of more than $100,000 or 200 or more separate transactions in the current or previous calendar year
- Effective date: 10/01/2018
- Qualifying transactions: Property, electronically transferred products, and services
Iowa
Threshold volume triggers economic nexus: Gross revenue from Iowa sales of at least $100,000 or 200 or more separate transactions into the state in the current or immediately preceding calendar year.
- Effective date: 01/01/2019
- Qualifying transactions: All sales into the state
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Iowa.
Does your sales volume meet or exceed this state's threshold?
Iowa
- Threshold volume: Gross revenue from sales of at least $100,000 or 200 or more separate transactions in the current or preceding year
- Effective date: 01/01/2019
- Qualifying transactions: All sales into the state
Kansas
Threshold volume triggers economic nexus: Economic nexus appears to apply to all remote sellers who make sales into Kansas.
- Effective date: 10/01/2019
- Qualifying transactions: TBD
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Kansas.
Does your sales volume meet or exceed this state's threshold?
Kansas
Based on your selection, you have not triggered economic nexus, but keep a close watch on threshold requirements throughout the year.
- Threshold volume triggers economic nexus: Economic nexus appears to apply to all remote sellers who make sales into Kansas.
- Effective date: 10/01/2019
- Qualifying transactions: TBD
Remember that sales tax economic nexus is only one form of nexus that obligates a seller to register and remit sales tax within a state.
Kentucky
Threshold volume triggers economic nexus: Gross receipts from sales into the state of more than $100,000 or 200 or more separate retail transactions into the state in the current or previous calendar year.
- Effective date: 10/01/2018
- Qualifying transactions: Property, digital property delivered or transferred electronically
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Kentucky.
Does your sales volume meet or exceed this state's threshold?
Kentucky
- Threshold volume: Gross receipts of more than $100,000 or 200 or more separate retail transactions in the current or previous calendar year
- Effective date: 10/01/2018
- Qualifying transactions: Property, digital property delivered or transferred electronically
Louisiana
Threshold volume triggers economic nexus: Gross revenue of more than $100,000 or 200 or more sales in Louisiana in the current or previous calendar year.
- Effective date: No later than 07/01/2020
Qualifying transactions: Sales of property, electronically transferred products, or taxable services delivered into the state
SST member state: No
Additional info: Read more about economic nexus in Louisiana.
Does your sales volume meet or exceed this state's threshold?
Louisiana
- Threshold volume: Gross revenue of more than $100,000 or 200 or more sales in the current or previous calendar year
- Effective date: The original effective date of 01/01/2019 has been changed to "a date to be determined in 2019"
- Qualifying transactions: Sales of property, electronically transferred products, or taxable services delivered into the state
Maine
Threshold volume triggers economic nexus: Gross revenue of more than $100,000 or 200 or more separate transactions in Maine in the current or previous calendar year.
- Effective date: 07/01/2018
- Qualifying transactions: Gross revenue of tangible personal property, electronically transferred products, or taxable services delivered into the state
SST member state: No
Additional info: Read more about economic nexus in Maine.
Does your sales volume meet or exceed this state's threshold?
Maine
- Threshold volume: Gross revenue of more than $100,000 or 200 or more transactions in the current or previous calendar year
- Effective date: 07/01/2018
- Qualifying transactions: Gross revenue of tangible personal property, electronically transferred products, or taxable services delivered into the state
Maryland
Threshold volume triggers economic nexus: Gross revenue exceeding $100,000 from sales of property or taxable services delivered into the state or 200 or more separate transactions of the same in the current or previous calendar year.
- Effective date: 10/01/2018
- Qualifying transactions: Taxable or exempt property or taxable services
SST member state: No
Additional info: Read more about economic nexus in Maryland.
Does your sales volume meet or exceed this state's threshold?
Maryland
- Threshold volume: Gross revenue of more than $100,000 or 200 or more transactions in the current or previous calendar year
- Effective date: 10/01/2018
- Qualifying transactions: Property or taxable services
Massachusetts
Threshold volume triggers nexus: Sales of more than $100,000 into the state in the current or preceding taxable year.
- Effective date: 10/01/2019
- Qualifying transactions: Taxable and non-taxable sales of tangible personal property and services
SST member state: No
Additional info: Read more about software nexus in Massachusetts.
Does your sales volume meet or exceed this state's threshold?
Massachusetts
Nexus laws enforced: Software nexus (with an economic threshold)
- Threshold volume: Sales of more than $100,000 into the state in the current or preceding taxble year
- Effective date: 10/01/2019
- Qualifying transactions: Taxable and non taxable sales of property and services
Michigan
Threshold volume triggers economic nexus: Sales into the state in excess of $100,000 or 200 or more separate transactions in the previous calendar year.
- Effective date: Sales made after 09/30/2018
- Qualifying transactions: Taxable and non-taxable sales of property and services into the state
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Michigan.
Does your sales volume meet or exceed this state's threshold?
Michigan
- Threshold volume: Sales into the state in excess of $100,000 or 200 or more separate transactions in the previous calendar year
- Effective date: Sales made after 09/30/2018
- Qualifying transactions: Taxable and non-taxable sales of goods and services
Minnesota
Threshold volume triggers economic nexus: More than $100,000 in sales or at least 200 transactions in the state during the prior 12-month period. (From 10/01/2018 to 9/30/2019: 100 or more retail sales shipped to Minnesota or 10 or more retail sales totalling more than $100,000 shipped to the state during 12 consecutive months.)
- Effective date: 10/01/2018; threshold changes effective 10/01/2019
- Qualifying transactions: Retail sales of property and taxable services, excluding resales
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Minnesota.
Does your sales volume meet or exceed this state's threshold?
Minnesota
- Threshold volume: 100 or more retail sales shipped to the state or 10 or more retail sales totalling $100,000 shipped to the state during 12 consecutive months
- Effective date: 10/01/2018
- Qualifying transactions: Retail sales of property and taxable services
Mississippi
Threshold volume triggers economic nexus: Annual Mississippi sales in excess of $250,000 and purposefully or systematically exploiting the market, based on the prior 12-month period.
- Effective date: 09/01/2018
- Qualifying transactions: All sales into Mississippi (retail, wholesale, and exempt sales)
SST member state: No
Additional info: Read more about economic nexus in Mississippi.
Does your sales volume meet or exceed this state's threshold?
Mississippi
- Threshold volume: Annual sales in excess of $250,000, based on the prior 12-month period
- Effective date: 09/01/2018
- Qualifying transactions: All sales (retail, wholesale, and exempt)
Missouri
Missouri does not have a sales tax economic nexus law.
Missouri
Montana
Montana has no general sales tax.
Montana
Nebraska
Threshold volume triggers economic nexus: Retail sales of more than $100,000 or 200 or more separate transactions into the state.
- Effective date: 01/01/2019
- Qualifying transactions: Retail sales into the state
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Nebraska.
Does your sales volume meet or exceed this state's threshold?
Nebraska
- Threshold volume: Retail sales of more than $100,000 or 200 or more separate transactions into the state
- Effective date: 01/01/2019
- Qualifying transactions: Retail sales into the state
Nevada
Threshold volume triggers economic nexus: Gross revenue of more than $100,000 or 200 or more separate transactions into the state.
- Effective date: 10.1.2018
- Qualifying transactions: Taxable sales of products into the state
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Nevada.
Does your sales volume meet or exceed this state's threshold?
Nevada
- Threshold volume Gross revenue of more than $100,000 or 200 or more separate transactions into the state.
- Effective date: 10/01/2018
- Qualifying transactions: Taxable and exempt sales of products into the state, excluding resales
New Hampshire
New Hampshire has no general sales tax.
New Hampshire
New Jersey
Threshold volume triggers economic nexus: Gross revenue of more than $100,000 or 200 or more separate transactions into the state in the current or prior calendar year.
- Effective date: 11/01/2018
- Qualifying transactions: Gross revenue from sales of tangible personal property, specified digital products, and taxable services, excluding resales
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in New Jersey.
Does your sales volume meet or exceed this state's threshold?
New Jersey
- Threshold volume: Gross revenue of more than $100,000 or 200 or more separate transactions into the state in the current or prior calendar year.
- Effective date: 10/01/2018
- Qualifying transactions: Gross revenue from sales of tangible personal property, specified digital products, and taxable services, excluding resales
New Mexico
Threshold volume triggers economic nexus: At least $100,000 in total taxable gross receipts in the previous calendar year from sales, leases and licenses of tangible personal property, sales of licenses, and sales of services and licenses for use of real property sourced to this state.
- Effective date: 07/01/2019
- Qualifying transactions: Total taxable gross receipts from sales, leases and licenses of tangible personal property, sales of licenses and sales of services and licenses for use of real property sourced to this state
SST member state: No
Additional info: Read more about economic nexus in New Mexico
Does your sales volume meet or exceed this state's threshold?
New Mexico
- Threshold volume: At least $100,000 in the previous calendar year
- Effective date: 07/01/2019
- Qualifying transactions: Total taxable gross receipts from sales, leases and licenses of tangible personal property, sales of licenses and sales of services and licenses for use of real property sourced to this state
New York
Threshold volume triggers economic nexus: More than $500,000 in gross sales of tangible personal property delivered in New York and more than 100 sales of tangible personal property delivered in the state in the immediately preceding four sales tax quarters.
- Effective date: "Immediately" after the Wayfair ruling, 6/21/2018; however, no clearly stated effective date is currently provided
- Qualifying transactions: Taxable and exempt sales of tangible personal property
SST member state: No
Additional info: Read more about economic nexus in New York.
Does your sales volume meet or exceed this state's threshold?
New York
- Threshold volume: More than $500,000 in gross sales of tangible personal property delivered in New York and more than 100 sales of tangible personal property delivered in the state in the immediately preceding four sales tax quarters
- Effective date: "Immediately" after the Wayfair ruling, 6/21/2018; however, no clearly stated effective date is currently provided
- Qualifying transactions: Taxable and exempt sales of tangible personal property
North Carolina
Threshold volume triggers economic nexus: Gross sales in North Carolina in excess of $100,000 or 200 or more separate transactions into the state in the current or prior calendar year.
- Effective date: 11/01/2018, or 60 days after the threshold is met, whichever is later
- Qualifying transactions: Property and digital products sourced to North Carolina
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in North Carolina.
Does your sales volume meet or exceed this state's threshold?
North Carolina
- Threshold volume: Gross sales in North Carolina in excess of $100,000 or 200 or more separate transactions into the state in the current or prior calendar year
- Effective date: 11/01/2018 or 60 days after the threshold is met, whichever is later
- Qualifying transactions: Property and digital products sourced to North Carolina
North Dakota
Threshold volume triggers economic nexus: Taxable sales in excess of $100,000 or at least 200 transactions in North Dakota in the current or previous calendar year; the transactions threshold is eliminated as of 01/01/2019.
- Effective date: 10/01/2018, or 60 days after the threshold is met, whichever is later
- Qualifying transactions: Taxable sales of property and services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in North Dakota.
Does your sales volume meet or exceed this state's threshold?
North Dakota
- Threshold volume: Taxable sales in excess of $100,000 or 200 transactions in the state in the current or previous calendar year; transactions threshold is eliminated as of 01/01/2019
- Effective date: 10/01/2018 or 60 days after the threshold is met, whichever is later
- Qualifying transactions: Taxable sales of products and services
Ohio
Threshold volume triggers economic nexus: More than $100,000 in gross sales or at least 200 transactions of tangible personal property and services delivered into the state in the current or preceding calendar year.
- Effective date: 08/01/2019
- Qualifying transactions: Taxable and exempt property and services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Ohio.
Does your sales volume meet or exceed this state's threshold?
Ohio
- Threshold volume: Annual gross receipts in Ohio of more than $100,000 or at least 200 transactions inthe state
- Effective date: 08/01/2019
- Qualifying transactions: Taxable and exempt property and services
Oklahoma
Threshold volume triggers economic nexus: Aggregate sales of tangible personal property of at least $100,000 delivered into the state in the current or preceding calendar year.
- Effective date: 11/01/2019
- Qualifying transactions: Aggregate sales of tangible personal property
Different rules apply to referrers and marketplace facilitators.
Referrers and marketplace facilitators meeting the threshold must collect and remit sales tax or comply with use tax notice and reporting requirements for non-collecting sellers.
Threshold volume triggers nexus: Taxable sales in Oklahoma of at least $10,000 in the previous 12 months.
- Effective date: 07/01/2018
- Qualifying transactions: Taxable property
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about remote seller nexus in Oklahoma.
Does your sales volume meet or exceed this state's threshold?
Oklahoma
Nexus laws enforced: Economic nexus; marketplace sales tax or non-collecting seller use tax reporting
Remote sellers meeting the threshold must register with the Oklahoma Tax Commission and collect and remit sales tax.
- Threshold volume: At least $100,000 in the current or preceding calendar year.
- Effective date: 11/01/2019
- Qualifying transactions: Aggregate sales of tangible personal property
Different rules apply to referrers and marketplace facilitators:
- Threshold volume: At least $10,000 in the previous 12 months.
- Effective date: 07/01/2018
- Qualifying transactions: Taxable property
Oregon
Oregon has no general sales tax.
Oregon
Pennsylvania
Threshold volume triggers economic nexus: Gross sales in the commonwealth of more than $100,000 in the previous 12 months.
- Effective date: 07/01/2019
- Qualifying transactions: Taxable sales
SST member state: No
Note: Referrers, remote sellers, and marketplace facilitators that don't meet the above threshold but have taxable sales in Pennsylvania of at least $10,000 in the prior 12 months must either collect and remit sales tax or comply with non-collecting seller use tax reporting. Learn more here.
Additional info: Read more about economic nexus in Pennsylvania.
Does your sales volume meet or exceed this state's threshold?
Pennsylvania
- Threshold volume: Gross sales of $100,000 or more in the previous 12 months
- Effective date: 07/01/2019
- Qualifying transactions: Taxable sales
Referrers, remote sellers, and marketplace facilitators that don't meet the above threshold but have taxable sales in Pennsylvania of at least $10,000 in the prior 12 months must either collect and remit sales tax or comply with non-collecting seller use tax reporting. Learn more here.
Puerto Rico
Puerto Rico does not have a sales tax economic nexus law.
Puerto Rico
Rhode Island
Threshold volume triggers economic nexus: Gross revenue of $100,000 or more or 200 separate transactions in the immediately preceding calendar year.
- Effective date: 07/01/2019
- Qualifying transactions: Gross revenue from sales of tangible personal property, prewritten computer software delivered electronically or by load and leave, and/or taxable services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about sales tax nexus in Rhode Island.
Does your sales volume meet or exceed this state's threshold?
Rhode Island
Nexus laws enforced: Economic nexus, marketplace sales tax, software nexus, affiliate/click-through nexus, and non-collecting seller use tax reporting
- Threshold volume: Gross revenue of $100,000 or more or 200 or more separate transactions in the immediately preceding calendar year
- Effective date: 7.1.2019
- Qualifying transactions: Gross revenue from sales of tangible personal property, prewritten computer software delivered electronically or by load and leave, and/or taxable services
South Carolina
Threshold volume triggers economic nexus: Gross revenue exceeding $100,000 from all sales of property, products transferred electronically, and services delivered into South Carolina in the current or previous calendar year.
- Effective date: 11/01/2018
- Qualifying transactions: Taxable and exempt property, electronically-transferred products, and services
SST member state: No
Additional info: Read more about economic nexus in South Carolina.
Does your sales volume meet or exceed this state's threshold?
South Carolina
- Threshold volume: Gross revenue exceeding $100,000 from all sales of property, products transferred electronically, and services delivered into South Carolina in the current or previous calendar year.
- Effective date: 11/01/2018
- Qualifying transactions: Taxable and exempt property, electronically-transferred products, and services
South Dakota
Threshold volume triggers economic nexus: Gross sales exceeding $100,000 or 200 or more separate transactions into the state in the current or previous calendar year.
- Effective date: 11/01/2018
- Qualifying transactions: Taxable and exempt property, electronically transferred products, or services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in South Dakota.
Does your sales volume meet or exceed this state's threshold?
South Dakota
- Threshold volume: Gross sales exceeding $100,000 or 200 or more separate transactions into the state in the current or previous calendar year
- Effective date: To be determined
- Qualifying transactions: Taxable and exempt property, electronically transferred products or services
Tennessee
Threshold volume triggers economic nexus: More than $500,000 in Tennessee sales and systematic solicitation of Tennessee consumers during the previous 12-month period.
- Effective date: 07/01/2019
- Qualifying transactions: Taxable property and taxable services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Tennessee.
Does your sales volume meet or exceed this state's threshold?
Tennessee
- Threshold volume: More than $500,000 in sales and systematic solicitation of Tennessee consumers during the previous 12-month period
- Effective date: 07/01/2019
- Qualifying transactions: Taxable property and taxable services
Texas
Threshold volume triggers economic nexus: Texas revenues of $500,000 in the preceding 12 calendar months. The initial 12 calendar month period will be July 1, 2018 through June 30, 2019.
- Effective date: 10/01/2019
- Qualifying transactions: Taxable and exempt property and services
SST member state: No
Additional info: Read more about economic nexus in Texas.
Does your sales volume meet or exceed this state's threshold?
Texas
- Threshold volume: Texas revenues of $500,000 in the preceding 12 calendar months. The initial 12 calendar month period will be July 1, 2018 through June 30, 2019.
- Effective date: 10/01/2019
- Qualifying transactions: Taxable and exempt property and services
Utah
Threshold volume triggers economic nexus: Gross revenue of more than $100,000 or 200 separate transactions in the current or previous calendar year.
- Effective date: 01/01/2019
- Qualifying transactions: Taxable and exempt property, electronically transferred products, and services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Utah.
Does your sales volume meet or exceed this state's threshold?
Utah
- Threshold volume: Gross revenue of more than $100,000 or 200 separate transactions in the current or previous calendar year
- Effective date: 01/01/2019
- Qualifying transactions: Taxable and exempt property, electronically transferred products, and services
Vermont
Threshold volume triggers economic nexus: At least $100,000 of sales into the state or 200 separate transactions in the current or previous calendar year during any preceding 12-month period and engagement in regular, systematic, or seasonal solicitation of sales of property in the state.
- Effective date: 07/01/2018
- Qualifying transactions: Taxable and exempt property and services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Vermont.
Does your sales volume meet or exceed this state's threshold?
Vermont
- Threshold volume: At least $100,000 of sales or 200 separate transactions in the current or previous calendar year during any preceding 12-month period and engagement in regular, systematic, or seasonal solicitation of sales of property in the state
- Effective date: 07/01/2018
- Qualifying transactions: Taxable and exempt property and services
Virginia
Threshold volume triggers economic nexus: More than $100,000 in gross revenue from retail sales in Virginia or 200 separate retail sales delivered into Virginia in the current or prior calendar year. Sales by commonly controlled persons must be aggregated in calculating gross revenue.
- Effective date: 07/01/2019
- Qualifying transactions: Retail sales into the state, including sales by members of same controlled group of corporations
SST member state: No
Additional info: Read more about economic nexus in Virginia.
Does your sales volume meet or exceed this state's threshold?
Virginia
Nexus laws enforced: Economic nexus, marketplace sales tax, affiliate nexus
Threshold volume triggers economic nexus: Gross revenue from retail sales in Virginia of more than $100,000 or 200 separate sales transactions in the state in the current or previous calendar year. Sales by commonly controlled persons must be aggregated in calculating gross revenue.
- Effective date: 07/01/2019
- Qualifying transactions: Retail sales into the state, including sales by members of same controlled group of corporations
SST member state: No
Note: Sales tax economic nexus is only one form of nexus that obligates a seller to register and remit sales tax within a state. Additional activities that establish nexus include but are not limited to: maintaining an in-state business location, employing an in-state rep or agent, using an affiliate company to sell or market for your business, and other activities.
Additional info: Read more about economic nexus in Virginia.
Washington
Threshold volume triggers economic nexus: More than $100,000 in annual gross or cumulative gross retail sales to Washington consumers in the current or prior calendar year.
- Effective date: 10/01/2018
- Qualifying transactions: Taxable and exempt products and taxable and exempt services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Washington.
Does your sales volume meet or exceed this state's threshold?
Washington
- Threshold volume: More than $100,000 in annual gross or cumulative gross retail sales to Washington consumers in the current or prior calendar year
- Effective date: 10/01/2018
- Qualifying transactions: Taxable and exempt products and taxable exempts services
Washington, DC
Threshold volume triggers economic nexus: More than $100,000 from all retail sales to consumers in the District or 200 separate retail sales delivered into the District in the current or prior calendar year.
- Effective date: 01/01/2019
- Qualifying transactions: Taxable products and taxable services, including digital property
SST member state: No
Additional info: Read more about economic nexus in Washington, D.C.
Does your sales volume meet or exceed this state's threshold?
Washington, DC
- Threshold volume: Gross receipts of more than $100,000 from retail sales or 200 or more transactions in the current or previous calendar year
- Effective date: 01/01/2019
- Qualifying transactions: Taxable products and taxable services (including digital goods)
West Virginia
Threshold volume triggers economic nexus: Gross revenue of more than $100,000 or* 200 or more separate transactions into the state in the current or prior calendar year.
- Effective date: 01/01/2019
- Qualifying transactions: Taxable and exempt property and services
* West Virginia State Tax Department Administrative Notice 2018-18 indicates that a tax collection obligation is triggered if either threshold is met. However, the Tax Department website indicates that both thresholds must be met in 2018 to trigger a tax collection obligation starting January 1, 2019. Taxpayers should contact the West Virginia State Tax Department for clarification.
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Does your sales volume meet or exceed this state's threshold?
West Virginia
- Threshold volume: Gross revenue of more than $100,000 or* 200 or more separate transactions into the state in the current or prior calendar year.
- Effective date: 01/01/2019
- Qualifying transactions: Taxable and exempt property and services
* West Virginia State Tax Department Administrative Notice 2018-18 states that a tax collection obligation is triggered if either threshold is met. However, the Tax Department website states that both thresholds must be met in 2018 to trigger a tax collection obligation starting January 1, 2019, and that in subsequent years, a tax collection obligation is triggered if either threshold is met.
Wisconsin
Threshold volume triggers economic nexus: Gross revenue of more than $100,000 or 200 separate sales transactions (taxable and nontaxable) in the state in the taxpayer's federal income tax year.
- Effective date: 10/01/2018
- Qualifying transactions: Annual gross sales of taxable and nontaxable products, electronically delivered products, or services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Wisconsin.
Does your sales volume meet or exceed this state's threshold?
Wisconsin
- Threshold volume: Annual gross sales of more than $100,000 or 200 separate sales transactions in the current or prior calendar year
- Effective date: 10/01/2018
- Qualifying transactions: Taxable and exempt property, electronically delivered products, or services
Wyoming
Threshold volume triggers economic nexus: Gross revenue exceeding $100,000 or 200 or more separate sales transactions of property, admissions, or services in Wyoming in the current or immediately preceding calendar year.
- Effective date: 02/01/2019
- Qualifying transactions: Taxable, exempt, or wholesale sales of property, admissions, or services
SST member state: If you qualify as an SST seller, SST member states will pay for your tax calculations, returns preparation, and filing fees when you partner with Avalara. Learn more.
Additional info: Read more about economic nexus in Wyoming.
Does your sales volume meet or exceed this state's threshold?
Wyoming
- Threshold volume: Gross revenue exceeding $100,000 or 200 more separate sales transactions in the current or immediately preceding calendar year
- Effective date: 02.01/2019
- Qualifying transactions: Taxable, exempt, and wholesale sales of property, admissions, or services
Step 3 of 3 - Review the states where you’ve triggered nexus and get registered.
Based on your transaction history, you've potentially triggered remote seller nexus in the following states:
- 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
- Puerto Rico
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- Washington, DC
- West Virginia
- Wisconsin
- Wyoming
Next steps:
1. Register your business >
Ready to start collecting in new states? Avalara makes registering a snap.
2. Automate your sales tax calculations >
Manage sales and use tax calculations within your existing business applications at the time of checkout or billing — in real time.
3. File your returns >
Prepare and file your sales and use tax returns with a higher degree of accuracy than doing it yourself – and in a fraction of the time.
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Note: The information provided on this page provides general guidance on sales tax economic nexus laws. It is not a substitute for tax advice from a certified tax professional. If you are unsure of your tax liabilities, please contact a tax expert.
We have an extensive partner referral program with tax experts and SALT CPAs who can provide guidance. Go here for a list.