State Thresholds Related to Wayfair
| State | Revenue Threshold | Transaction Threshold | Effective Date | Notes |
|---|---|---|---|---|
| Alabama | $250,000 | 10/1/2018 | ||
| Alaska | $100,000 | 1/1/2020* | Alaska's transaction threshold dropped as of 1/1/2025. *While the state does not impose a sales or use tax, several local jurisdictions do. Enactment date the later of ARSSTC or the jurisdiction's adoption of ARSSTC. |
|
| Arizona |
$200,000 in 2019 $150,000 in 2020 $100,000 in 2021 and thereafter |
10/1/2019 | Arizona has a scaled revenue threshold. | |
| Arkansas | $100,000 | 200 | 7/1/2019 | Arkansas's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| California | $500,000 | 4/1/2019 | California's transaction threshold dropped as of April 25, 2019. | |
| Colorado | $100,000 | 6/1/2019 | Colorado's transaction threshold dropped as of April 14, 2019. | |
| Connecticut | $100,000 | 200 | 12/1/2018 | Connecticut's economic nexus standard is met when both the revenue threshold and the transactional thresholds are met. |
| Delaware | Delaware does not impose a sales or use tax. | |||
| District of Columbia | $100,000 | 200 | 1/1/2019 | The District of Columbia's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Florida | $100,000 | 7/1/2021 | ||
| Georgia | $100,000 | 200 | 1/1/2019 | Previously $250,000 effective 1/1/2019 through 12/31/2019. Georgia's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Hawaii | $100,000 | 200 | 7/1/2018 | Hawaii's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Idaho | $100,000 | 6/1/2019 | ||
| Illinois | $100,000 | 200 | 10/1/2018 | Illinois's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Indiana | $100,000 | 10/1/2018 | Indiana's transaction threshold dropped as of January 1, 2024. | |
| Iowa | $100,000 | 1/1/2019 | Iowa's transaction threshold dropped as of July 1, 2019. | |
| Kansas | $100,000 | 7/1/2021 | Kansas DOR released a notice on August 1, 2019 - any remote seller selling tangible personal property or services into the state must register and begin collecting tax by October 1, 2019, however, the state did not specify a sales or transactions threshold. Kansas has since passed economic nexus legislation, effective July 1, 2021. | |
| Kentucky | $100,000 | 200 | 10/1/2018 | Kentucky's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Louisiana | $100,000 | 7/1/2020 | Louisiana's transaction threshold dropped as of August 1, 2023. | |
| Maine | $100,000 | 7/1/2018 | Maine's transaction threshold dropped as of January 1, 2022. | |
| Maryland | $100,000 | 200 | 10/1/2018 | Maryland's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Massachusetts | $100,000 | 10/1/2017 | Prior to 10/1/2019, the economic threshold was $500,000 and 100 or more separate transactions. On and after 10/1/2019, the economic threshold decreased to $100,000 and dropped its transactional threshold. | |
| Michigan | $100,000 | 200 | 10/1/2018 | Michigan's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Minnesota | $100,000 | 200 | 10/1/2018 | Minnesota's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Mississippi | $250,000 | 9/1/2018 | ||
| Missouri | $100,000 | 1/1/2023 | ||
| Montana | Montana does not impose a sales or use tax. | |||
| Nebraska | $100,000 | 200 | 4/1/2019 | Nebraska's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Nevada | $100,000 | 200 | 11/1/2018 | Nevada's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| New Hampshire | New Hampshire does not impose a sales or use tax. | |||
| New Jersey | $100,000 | 200 | 11/1/2018 | New Jersey's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| New Mexico | $100,000 | 7/1/2019 | ||
| New York | $500,000 | 100 | 6/21/2018 | New York's economic nexus standard is met when both the revenue threshold and the transactional thresholds are met. |
| North Carolina | $100,000 | 11/1/2018 | North Carolina’s transaction threshold was dropped as of July 1, 2024. | |
| North Dakota | $100,000 | 10/1/2018 | North Dakota's transaction threshold was dropped as of January 1, 2019. | |
| Ohio | $100,000 | 200 | 1/1/2018 | Ohio's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. Prior to 8/1/2019, the economic threshold was $500,000. However, it decreased to $100,000 on and after 8/1/2019. |
| Oklahoma | $100,000 | 7/1/2018 | Prior to November 1, 2019: $10,000 or more in sales subject to sales or use tax during previous 12 months. | |
| Oregon | Oregon does not impose a sales or use tax. | |||
| Pennsylvania | $100,000 | 7/1/2019 | ||
| Rhode Island | $100,000 | 200 | 7/1/2019 | Rhode Island's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| South Carolina | $100,000 | 11/1/2018 | ||
| South Dakota | $100,000 | 11/1/2018 | South Dakota's transaction threshold was dropped as of July 1, 2023. | |
| Tennessee | $100,000 | 10/1/2019 | Previously $500,000 effective 10/1/2019 through 9/30/2020. | |
| Texas | $500,000 | 10/1/2019 | ||
| Utah | $100,000 | 1/1/2019 | Utah's transaction threshold dropped as of 7/1/2025. Utah's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
|
| Vermont | $100,000 | 200 | 7/1/2018 | Vermont's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Virginia | $100,000 | 200 | 7/1/2019 | Virginia's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
| Washington | $100,000 | 1/1/2018 | Washington's transaction threshold was dropped as of March 14, 2019. Note: WA Business & Occupation Taxes had stated economic nexus thresholds beginning in 2010 for services ($250,000), 2015 for Wholesale sales, and 'click-thru nexus' online sales ($267,000), 2017 for retail sales ($267,000). |
|
| West Virginia | $100,000 | 200 | West Virginia's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. | |
| Wisconsin | $100,000 | 10/1/2018 | Wisconsin's transaction threshold was dropped as of February 20, 2021. |
|
| Wyoming | $100,000 | 2/1/2019 | Wyoming's transaction threshold was dropped as of July 1, 2024. |
About the Author(s)
Elizabeth Gray
Senior Manager
Elizabeth has several years of experience at Eide Bailly, helping taxpayers identify opportunities to streamline state sales and use tax processes, mitigating risk, and supporting state audits. Elizabeth excels in demystifying state regulations and statutes that impact daily business and removing obstacles to multi-state expansion.
Melissa Menter
Senior Manager
Melissa has over 20 years of experience helping clients with a broad range of tax issues. She has both Big Four and in-house Fortune 500 corporate tax experience, which gives her the perspective of being able to see a problem and its possible solutions from multiple angles. Melissa is a creative thinker and enjoys crafting customized, practical solutions to complex tax problems.