New Jersey vs Arizona Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in New Jersey and Arizona.
| Metric | New Jersey | Arizona |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | 200 | None |
| State rate | 6.63% | 5.60% |
| Avg. local rate | n/a | 2.85% |
| Combined state + local | 6.63% | 8.45% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2018-11-01 | 2021-01-01 |
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: New Jersey is friendlier for customers with a combined state + local rate of 6.63% vs 8.45%.
New Jersey also adds a 200-transaction trigger that Arizona doesn't have.
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.
Arizona — nexus note
Economic nexus in Arizona triggers at $100,000 in gross sales delivered into Arizona in the current or prior calendar year. No transaction count threshold.
What to do next
Use the nexus calculator to check exactly which of New Jersey and Arizona you've already triggered. Then read each state's full guide: