Alabama |
$250,000 |
|
10/1/2018 |
Alabama's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
Alaska |
|
|
|
While the state does not impose a sales or use tax, several municipalities do. |
Arizona |
$100,000 |
|
10/1/2019 |
Arizona has a scaled revenue threshold during a three year period. In 2019, the revenue threshold was $200,000. In 2020, the revenue threshold is $150,000. In 2021, the revenue threshold will lower to $100,000. Taxpayers will be considered to have nexus if the taxpayer has surpassed the revenue threshold in that year and going forward. |
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 |
|
Colorado |
$100,000 |
|
6/1/2019 |
|
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 |
4/1/2019 |
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 |
200 |
10/1/2018 |
Indiana's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
Iowa |
$100,000 |
|
1/1/2019 |
|
Kansas |
$100,000 |
- |
10/1/2019 |
|
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 |
200 |
7/1/2020 |
Louisiana's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
Maine |
$100,000 |
|
7/1/2018 |
Maine's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
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 |
1/1/2019 |
Nebraska's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
Nevada |
$100,000 |
200 |
10/1/2018 |
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 |
200 |
11/1/2018 |
North Carolina's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
North Dakota |
$100,000 |
|
10/1/2018 |
|
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 |
|
6/1/2018 |
|
Oregon |
|
|
|
Oregon does not impose a sales or use tax. |
Pennsylvania |
$100,000 |
|
7/1/2018 |
|
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 |
200 |
11/1/2018 |
South Dakota's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |
Tennessee |
$100,000 |
|
10/1/2020 |
Previously $500,000 effective 10/1/2019 through 9/30/2020. |
Texas |
$500,000 |
|
10/1/2019 |
|
Utah |
$100,000 |
200 |
1/1/2019 |
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 |
|
West Virginia |
$100,000 |
200 |
1/1/2019 |
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 |
|
Wyoming |
$100,000 |
200 |
2/1/2019 |
Wyoming's economic nexus standard is met when either the revenue threshold or the transactional thresholds are met. |