New York vs Ohio Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in New York and Ohio.
| Metric | New York | Ohio |
|---|---|---|
| Economic nexus threshold | $500,000 | $100,000 |
| Transaction threshold | 100 | 200 |
| State rate | 4.00% | 5.75% |
| Avg. local rate | 4.52% | 1.47% |
| Combined state + local | 8.52% | 7.22% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-06-24 | 2019-08-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in Ohio because of its $100,000 threshold. If you cross that first, you register there first.
On rate: Ohio is friendlier for customers with a combined state + local rate of 7.22% vs 8.52%.
Both states have transaction-count triggers (New York: 100, Ohio: 200).
New York — nexus note
Economic nexus requires BOTH more than $500,000 in sales of tangible personal property AND more than 100 sales into New York in the prior four sales tax quarters. Unlike most states, New York uses AND logic — both thresholds must be met.
Ohio — nexus note
Economic nexus applies to remote sellers with more than $100,000 in gross receipts OR 200 or more separate transactions delivered into Ohio in the current or preceding calendar year.
What to do next
Use the nexus calculator to check exactly which of New York and Ohio you've already triggered. Then read each state's full guide: