Texas vs New York Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Texas and New York.
| Metric | Texas | New York |
|---|---|---|
| Economic nexus threshold | $500,000 | $500,000 |
| Transaction threshold | None | 100 |
| State rate | 6.25% | 4.00% |
| Avg. local rate | 1.94% | 4.52% |
| Combined state + local | 8.19% | 8.52% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-10-01 | 2019-06-24 |
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: Texas is friendlier for customers with a combined state + local rate of 8.19% vs 8.52%.
New York also adds a 100-transaction trigger that Texas doesn't have.
Texas — nexus note
Economic nexus applies to remote sellers with $500,000 or more in gross revenue from Texas sales in the preceding twelve calendar months. Gross revenue includes taxable and nontaxable sales, resale transactions, and marketplace sales.
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.
What to do next
Use the nexus calculator to check exactly which of Texas and New York you've already triggered. Then read each state's full guide: