Texas vs Virginia Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Texas and Virginia.
| Metric | Texas | Virginia |
|---|---|---|
| Economic nexus threshold | $500,000 | $100,000 |
| Transaction threshold | None | 200 |
| State rate | 6.25% | 5.30% |
| Avg. local rate | 1.94% | 0.45% |
| Combined state + local | 8.19% | 5.75% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-10-01 | 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 8.19%.
Virginia also adds a 200-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.
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 Texas and Virginia you've already triggered. Then read each state's full guide: