New York vs Virginia Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in New York and Virginia.
| Metric | New York | Virginia |
|---|---|---|
| Economic nexus threshold | $500,000 | $100,000 |
| Transaction threshold | 100 | 200 |
| State rate | 4.00% | 5.30% |
| Avg. local rate | 4.52% | 0.45% |
| Combined state + local | 8.52% | 5.75% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-06-24 | 2019-07-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in Virginia because of its $100,000 threshold. If you cross that first, you register there first.
On rate: Virginia is friendlier for customers with a combined state + local rate of 5.75% vs 8.52%.
Both states have transaction-count triggers (New York: 100, Virginia: 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.
Virginia — nexus note
Economic nexus in Virginia triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into Virginia in the current or preceding calendar year — whichever is met first.
What to do next
Use the nexus calculator to check exactly which of New York and Virginia you've already triggered. Then read each state's full guide: