Which state has the lower sales tax nexus threshold, New York or Georgia?

Georgia has the lower economic nexus threshold at $100,000, versus $500,000 in New York. A seller's Georgia sales would reach the published Georgia threshold first. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.

Do both New York and Georgia have marketplace facilitator laws?

Yes. Both New York and Georgia have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-08.

Which has the lower sales tax rate, New York or Georgia?

Georgia has the lower combined state and local sales tax rate at 7.49%, compared with 8.54% in New York. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.

Do I need to register for sales tax in both New York and Georgia?

It depends on where you cross each state's economic nexus threshold (or have physical presence there). New York's published threshold is $500,000 or 100 transactions, and Georgia's is $100,000 or 200 transactions. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-08.

When did economic nexus take effect in New York and Georgia?

New York's economic nexus rule took effect on 2019-06-24, and Georgia's took effect on 2020-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

New York vs Georgia Sales Tax Nexus — Comparison 2026

Updated 2026-06-08

Compare economic nexus thresholds, state and local rates, and filing rules in New York and Georgia.

Metric	New York	Georgia
Economic nexus threshold	$500,000	$100,000
Transaction threshold	100	200
State rate	4.00%	4.00%
Avg. local rate	4.54%	3.49%
Combined state + local	8.54%	7.49%
Marketplace facilitator	Yes	Yes
Effective since	2019-06-24	2020-01-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in Georgia because of its $100,000 threshold. If you cross that first, you register there first.

On rate: Georgia is friendlier for customers with a combined state + local rate of 7.49% vs 8.54%.

Both states have transaction-count triggers (New York: 100, Georgia: 200).

New York — nexus note

New York sales tax nexus and economic nexus threshold: a business with no New York physical presence is presumed to be a vendor when, in the immediately preceding four sales tax quarters, its gross receipts from tangible personal property delivered into New York exceed $500,000 AND it made more than 100 such sales into New York. Unlike most states, New York uses AND logic -- both thresholds must be met. Gross receipts include taxable and exempt tangible-personal-property sales without expense deductions, and sales transactions include invoices, sales slips, contracts, or other sale memoranda, including sales for resale. New York says marketplace sales should be included in the threshold calculation; after crossing, a remote seller files for registration within 30 days and begins collection 20 days later. Marketplace providers collect New York State and local sales tax on facilitated taxable tangible-personal-property sales delivered to New York, and marketplace sellers remain responsible for non-facilitated sales and taxable transactions outside the marketplace-provider rule. New York Tax Department source data last retrieved 2026-06-08.

Georgia — nexus note

Economic nexus triggers at more than $100,000 in gross revenue from Georgia retail sales OR 200 or more separate retail sales in the previous or current calendar year. Remote sellers must collect state and applicable local sales tax.

What to do next

Use the nexus calculator to check exactly which of New York and Georgia you've already triggered. Then read each state's full guide:

New York overview →Georgia overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, New York or Georgia?: Georgia has the lower economic nexus threshold at $100,000, versus $500,000 in New York. A seller's Georgia sales would reach the published Georgia threshold first. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.
Do both New York and Georgia have marketplace facilitator laws?: Yes. Both New York and Georgia have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-08.
Which has the lower sales tax rate, New York or Georgia?: Georgia has the lower combined state and local sales tax rate at 7.49%, compared with 8.54% in New York. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.
Do I need to register for sales tax in both New York and Georgia?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). New York's published threshold is $500,000 or 100 transactions, and Georgia's is $100,000 or 200 transactions. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-08.
When did economic nexus take effect in New York and Georgia?: New York's economic nexus rule took effect on 2019-06-24, and Georgia's took effect on 2020-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Sources

date_retrieved: New York 2026-06-08 · Georgia 2026-05-27

New York: https://www.tax.ny.gov/
New York: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm
New York: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/marketplace.htm
New York: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
New York: https://taxfoundation.org/data/all/state/sales-tax-rates/
Georgia: https://dor.georgia.gov/
Georgia: https://dor.georgia.gov/taxes/sales-use-tax/out-state-sellers
Georgia: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Georgia: https://taxfoundation.org/data/all/state/sales-tax-rates/