Sales Tax Nexus Thresholds by State (2026)

Compare 2026 economic-nexus thresholds visually. Each tile is color-coded by the sales threshold that triggers nexus — click any state for its full rules.

Featured states

• CaliforniaCA
• FloridaFL
• New YorkNY
• PennsylvaniaPA
• TexasTX
• WashingtonWA

By platform or business model

• E-commerce
  General e-commerce sales tax rules
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• Shopify
  Shopify-specific sales tax guidance
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• Amazon
  Amazon FBA and marketplace sales tax
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• SaaS
  Software-as-a-service sales tax rules
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• Thresholds
  Economic and transaction nexus thresholds
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• Filing
  Filing frequency and procedures
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• Marketplace Facilitator
  Marketplace facilitator law for the state
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• Dropshipping
  Dropshipping sales tax rules and resale certificates
  Open guide →
• Digital Products
  Sales tax on digital downloads, eBooks, courses, streaming
  Open guide →

Guides by industry

• Sales Tax for Restaurants and Food Service
  How sales tax applies to restaurants, cafes, food trucks, and catering — prepared food rules, tips handling, third-party delivery apps, and …
• Sales Tax for Beauty Salons, Spas, and Barbershops
  Sales tax rules for haircuts, nail services, pedicures, skincare, and personal care services across US states. Services vs products, retail …
• Sales Tax for Construction and Home Improvement Contractors
  Construction contractors face the most complex sales tax rules in the US economy — capital improvements, repairs, materials vs labor, and co…
• Sales Tax for Digital Creators, Influencers, and Online Course Sellers
  Creators selling courses, eBooks, templates, presets, memberships, and sponsored content face specific sales tax rules that differ from trad…
• Sales Tax for Food Delivery Services (DoorDash, Uber Eats, Grubhub)
  Food delivery platforms are marketplace facilitators in all US sales-tax states. Here is how the split works between restaurant, platform, a…

Explore by scenario

• US States Without State Sales Tax
  The 5 US states that levy no general state-level sales tax: Delaware, Montana, New Hampshire, Oregon, and Alaska (with c…
• US States With the Highest Economic Nexus Thresholds
  Top US states ranked by economic nexus dollar threshold. California, Texas, and New York all sit at $500,000+ — the high…
• US States That Tax SaaS Subscriptions
  Which US states apply sales tax to Software-as-a-Service subscriptions in 2026. Economic nexus still applies even where …
• US States With a Transaction-Count Nexus Threshold
  States where economic nexus triggers on transaction count in addition to (or as alternative to) the dollar threshold. Dr…
• US States With the Lowest Sales Tax Rates
  Ranked by state-level sales tax rate only (ignoring local add-ons). The lowest-rate states can still have higher effecti…
• US States With the Most Recently Effective Nexus Laws
  States that adopted or updated economic nexus thresholds most recently. Newer rules mean less settled case law and more …
• US States With $250K+ Economic Nexus Thresholds
  States where the economic nexus dollar threshold is $250,000 or higher. The friendliest states for small-to-mid sellers …
• Streamlined Sales Tax (SST) Member States
  The 24 full-member states that participate in the Streamlined Sales Tax Agreement, which offers uniform definitions, one…
• Western US States Sales Tax Rules
  Economic nexus thresholds and rates for the 13 states in the US Census West region: CA, OR, WA, AZ, NV, CO, UT, ID, MT, …
• US States With Marketplace Facilitator Laws
  All US states with sales tax now have marketplace facilitator statutes. Amazon, Etsy, eBay, and Walmart collect and remi…

• 2026-04-29
  Use Tax Explained — The Other Tax Your Business May Owe
  Use tax is the complement to sales tax: when a buyer pays no sales tax at purchase, they owe use tax to their state. Here's what triggers it and how to report.
• 2026-04-28
  Physical Nexus vs Economic Nexus — Why Sellers Still Get Both
  Physical nexus existed long before Wayfair. Economic nexus is the newer addition. Sellers can have either — or both — and the compliance implications differ.
• 2026-04-27
  International Sellers and US Sales Tax — What You Actually Owe in 2026
  Non-US sellers shipping to US customers are subject to the same economic nexus rules as domestic sellers. Here is how US sales tax applies to international e-commerce.

• 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
• Rhode Island
• South Carolina
• South Dakota
• Tennessee
• Texas
• Utah
• Vermont
• Virginia
• Washington
• West Virginia
• Wisconsin
• Wyoming