NSNexus by State
Updated for 2026 · Sourced from state DORs + Tax Foundation

Sales Tax Nexus Thresholds by State (2026)

Compare economic nexus thresholds, transaction-count rules, marketplace facilitator coverage, and filing guidance for Shopify, Amazon, SaaS, and digital sellers across all 50 US states.

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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.

US map of state economic-nexus dollar thresholds for 2026, color-coded by 100,000, 250,000, and 500,000 dollar tiers.Alaska (AK). Alaska economic nexus threshold: $100,000.AKMaine (ME). Maine economic nexus threshold: $100,000.MEWashington (WA). Washington economic nexus threshold: $100,000.WAIdaho (ID). Idaho economic nexus threshold: $100,000.IDMontana (MT). Montana has no statewide sales tax, so there is no economic nexus threshold.MTNorth Dakota (ND). North Dakota economic nexus threshold: $100,000.NDMinnesota (MN). Minnesota economic nexus threshold: $100,000 or 200 transactions.MNWisconsin (WI). Wisconsin economic nexus threshold: $100,000.WIMichigan (MI). Michigan economic nexus threshold: $100,000 or 200 transactions.MINew York (NY). New York economic nexus threshold: $500,000 or 100 transactions.NYVermont (VT). Vermont economic nexus threshold: $100,000 or 200 transactions.VTNew Hampshire (NH). New Hampshire has no statewide sales tax, so there is no economic nexus threshold.NHOregon (OR). Oregon has no statewide sales tax, so there is no economic nexus threshold.ORNevada (NV). Nevada economic nexus threshold: $100,000 or 200 transactions.NVWyoming (WY). Wyoming economic nexus threshold: $100,000.WYSouth Dakota (SD). South Dakota economic nexus threshold: $100,000.SDIowa (IA). Iowa economic nexus threshold: $100,000.IAIllinois (IL). Illinois economic nexus threshold: $100,000.ILIndiana (IN). Indiana economic nexus threshold: $100,000.INOhio (OH). Ohio economic nexus threshold: $100,000 or 200 transactions.OHPennsylvania (PA). Pennsylvania economic nexus threshold: $100,000.PANew Jersey (NJ). New Jersey economic nexus threshold: $100,000 or 200 transactions.NJConnecticut (CT). Connecticut economic nexus threshold: $100,000 or 200 transactions.CTMassachusetts (MA). Massachusetts economic nexus threshold: $100,000.MACalifornia (CA). California economic nexus threshold: $500,000.CAUtah (UT). Utah economic nexus threshold: $100,000.UTColorado (CO). Colorado economic nexus threshold: $100,000.CONebraska (NE). Nebraska economic nexus threshold: $100,000 or 200 transactions.NEMissouri (MO). Missouri economic nexus threshold: $100,000.MOKentucky (KY). Kentucky economic nexus threshold: $100,000 or 200 transactions.KYWest Virginia (WV). West Virginia economic nexus threshold: $100,000 or 200 transactions.WVVirginia (VA). Virginia economic nexus threshold: $100,000 or 200 transactions.VAMaryland (MD). Maryland economic nexus threshold: $100,000 or 200 transactions.MDDelaware (DE). Delaware has no statewide sales tax, so there is no economic nexus threshold.DERhode Island (RI). Rhode Island economic nexus threshold: $100,000 or 200 transactions.RIArizona (AZ). Arizona economic nexus threshold: $100,000.AZNew Mexico (NM). New Mexico economic nexus threshold: $100,000.NMKansas (KS). Kansas economic nexus threshold: $100,000.KSArkansas (AR). Arkansas economic nexus threshold: $100,000 or 200 transactions.ARTennessee (TN). Tennessee economic nexus threshold: $100,000.TNNorth Carolina (NC). North Carolina economic nexus threshold: $100,000.NCSouth Carolina (SC). South Carolina economic nexus threshold: $100,000.SCOklahoma (OK). Oklahoma economic nexus threshold: $100,000.OKLouisiana (LA). Louisiana economic nexus threshold: $100,000.LAMississippi (MS). Mississippi economic nexus threshold: $250,000.MSAlabama (AL). Alabama economic nexus threshold: $250,000.ALGeorgia (GA). Georgia economic nexus threshold: $100,000 or 200 transactions.GAHawaii (HI). Hawaii economic nexus threshold: $100,000 or 200 transactions.HITexas (TX). Texas economic nexus threshold: $500,000.TXFlorida (FL). Florida economic nexus threshold: $100,000.FL
Schematic US map. 41 states: $100,000; 2 states: $250,000; 3 states: $500,000; 4 states: No statewide sales tax.

2026 economic nexus threshold snapshot

As of 2026-06-24, 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. 17 states still keep a transaction count test.

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41

states use a $100,000 sales threshold, the most common 2026 trigger for economic nexus.

5

states set a higher $250,000 or $500,000bar, including California, New York, Texas.

4

states have no statewide sales tax threshold; Alaska remains separate because local remote-seller rules can apply.

Last verified: 2026-06-24. 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.

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