Michigan vs New Jersey Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Michigan and New Jersey.
| Metric | Michigan | New Jersey |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | 200 | 200 |
| State rate | 6.00% | 6.63% |
| Avg. local rate | n/a | n/a |
| Combined state + local | 6.00% | 6.63% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2018-10-01 | 2018-11-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.
On rate: Michigan is friendlier for customers with a combined state + local rate of 6.00% vs 6.63%.
Both states have transaction-count triggers (Michigan: 200, New Jersey: 200).
Michigan — nexus note
Economic nexus in Michigan triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into Michigan in the current or preceding calendar year — whichever is met first.
New Jersey — nexus note
Economic nexus in New Jersey triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into New Jersey in the current or preceding calendar year — whichever is met first.
What to do next
Use the nexus calculator to check exactly which of Michigan and New Jersey you've already triggered. Then read each state's full guide: