Sales Tax Economic Nexus by State: 2026 Threshold Chart

Economic Nexus Threshold Chart — All 50 States + DC

Click any state name with a guide link for our complete nexus walkthrough. Sortable comparison columns: revenue threshold, transaction prong, measurement period, effective date, and state rate.

Detail-page links currently available for: Arizona, Florida, Georgia, North Carolina, Pennsylvania. Additional state guides are being added — bookmark this chart for the comparison view.

Once you've confirmed nexus in Pennsylvania, your next step is knowing your due dates. See our complete Pennsylvania sales tax filing deadlines guide for 2026 monthly, quarterly, semi-annual, and annual due dates — including the AST prepayment rule for high-volume filers.

How to Read the Chart

Revenue threshold

The dollar value of sales delivered into the state that triggers a sales-tax collection obligation. Most states measure gross sales (taxable + exempt direct sales) excluding marketplace-facilitated transactions. Always confirm what the specific state statute counts.

Transaction threshold

The number of separate orders or invoices that triggers nexus. Most states with both prongs apply an OR relationship — exceeding either prong creates nexus. Connecticut and New York are exceptions where both must be exceeded.

Measurement period

The window over which sales are summed. "Previous or current calendar year" is the most common, but several states use rolling 12-month windows or quarter-anchored periods. Crossing the threshold typically requires registration on the first day of the next month.

Effective date

The date the state's economic nexus statute first took effect. After the 2018 South Dakota v. Wayfair Supreme Court decision, states enacted economic nexus in waves between late 2018 and early 2023. Missouri was last (January 2023).

NOMAD States — Where Economic Nexus Doesn't Apply

Five states have no statewide sales tax and therefore no statewide economic nexus rules:

• New Hampshire — no general sales tax
• Oregon — no general sales tax (corporate activity tax exists separately)
• Montana — no general sales tax (lodging and rental taxes apply)
• Alaska — no statewide tax, but local municipalities can impose sales tax. The Alaska Remote Seller Sales Tax Commission administers a uniform $100,000 / 200-transaction threshold for participating cities and boroughs.
• Delaware — no general sales tax (gross receipts tax on the seller)

Remote sellers without physical presence in the NOMAD states have no state sales-tax registration obligation, but Alaska sellers should evaluate the Remote Seller Sales Tax Commission threshold.

Wayfair, Marketplace Facilitator Laws, and What Changed

The 2018 Supreme Court decision in South Dakota v. Wayfair overturned the prior physical-presence requirement (Quill Corp. v. North Dakota, 1992) and authorized states to require sales-tax collection from out-of-state sellers based on economic activity alone. Within five years, every state with a sales tax had enacted some form of economic nexus statute.

Marketplace facilitator laws — now in effect in every sales-tax state — shifted the collection obligation for marketplace sales (Amazon, eBay, Etsy, Walmart, etc.) onto the marketplace itself. For most direct-to-consumer sellers, this means marketplace sales typically don't count toward your own economic nexus threshold, though state-by-state rules vary.