Sales Tax Nexus Map & Threshold Chart by State (2026)
Every state's economic nexus trigger on one interactive map and chart — dollar thresholds, transaction-count rules, and marketplace facilitator coverage. Check your own sales against them with the free calculator, or open a state for the full rules.
See all 50 states at a glance
Full map & table →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.
2026 economic nexus threshold snapshot
As of 2026-08-14, 46 states publish a sales-tax economic nexus dollar threshold for remote sellers. 41 states use the common $100,000threshold, 2 use $250,000, and 3 use $500,000. 16 states still keep a transaction count test.
states use a $100,000 sales threshold, the most common 2026 trigger for economic nexus.
states set a higher $250,000 or $500,000bar, including California, New York, Texas.
states have no statewide sales tax threshold; Alaska remains separate because local remote-seller rules can apply.
Last verified: 2026-08-14. Thresholds are derived from each state guide's Department of Revenue source links and surfaced in the sortable rates table. This summary is informational, not tax advice.
Featured states
By platform or business model
- E-commerceGeneral e-commerce sales tax rulesOpen guide
- ShopifyShopify-specific sales tax guidanceOpen guide
- AmazonAmazon FBA and marketplace sales taxOpen guide
- SaaSSoftware-as-a-service sales tax rulesOpen guide
- ThresholdsEconomic and transaction nexus thresholdsOpen guide
- FilingFiling frequency and proceduresOpen guide
- Marketplace FacilitatorMarketplace facilitator law for the stateOpen guide
- DropshippingDropshipping sales tax rules and resale certificatesOpen guide
- Digital ProductsSales tax on digital downloads, eBooks, courses, streamingOpen guide
- ServicesWhether the state charges sales tax on services, and which onesOpen guide
New to this? Start with the four pillar guides on US sales tax nexus — what nexus is, the Wayfair decision, marketplace facilitator laws, and how to register and file.
Guides by industry
- Restaurant, Catering & Tax-Exempt Food Order Sales TaxPrepared food, tips, and delivery-app sales tax for restaurants and caterers — plus what a tax-exempt catering or food order from a nonprofi…
- Haircut, Nail, and Salon Sales Tax GuideAre haircuts taxed? Do nail salons charge sales tax? See when salon services, pedicures, skincare, retail products, and booth renters are ta…
- Sales Tax for Construction and Home Improvement ContractorsConstruction 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 SellersCreators 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)Who collects sales tax on DoorDash, Uber Eats, and Grubhub orders depends on state law, the platform agreement, the delivery business model,…
Explore by scenario
- States With No Sales Tax (2026): All 5, and the CatchesFive states levy no general state sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. What each one still ch…
- US States With the Highest Economic Nexus ThresholdsTop US states ranked by economic nexus dollar threshold. California, Texas, and New York all sit at $500,000+ — the high…
- States That Tax SaaS (2026): Verified List + Nexus ThresholdsWhich US states apply sales tax to SaaS subscriptions, with each state rate and economic nexus threshold side by side. C…
- US States With a Transaction-Count Nexus ThresholdStates 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 RatesRanked 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 LawsStates that adopted or updated economic nexus thresholds most recently. Newer rules mean less settled case law and more …
- US States With $250K+ Economic Nexus ThresholdsStates where the economic nexus dollar threshold is $250,000 or higher. The friendliest states for small-to-mid sellers …
- Streamlined Sales Tax States (2026): Full ListSee all 24 Streamlined Sales Tax states: 23 full members plus Tennessee, the only associate member. Includes SSTRS and e…
- Western US States Sales Tax RulesEconomic nexus thresholds and rates for the 13 states in the US Census West region: CA, OR, WA, AZ, NV, CO, UT, ID, MT, …
- Marketplace Facilitator States (2026)Marketplace facilitator states for Amazon, Etsy, eBay, and Walmart sellers: where platforms collect sales tax and what y…
Recent updates
All posts →- 2026-07-26Shopify Sales Tax Report: Export and Filing Guide (2026)Find the right Shopify sales tax report, export every row, separate marketplace-filed orders, and reconcile refunds before preparing a state return.
- 2026-07-21Does Shopify Collect Sales Tax for You? (2026)Shopify is not a marketplace facilitator for your own storefront — you stay the seller of record and file the returns. The Shop app is the one exception. Here is the split, with official sources.
- 2026-04-29Use Tax Explained — The Other Tax Your Business May OweUse 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.
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