Economic Nexus Thresholds Map (2026)
Reviewed by Nexus by State research team using official state tax sources. Last reviewed .
See all 50 states at a glance. Each tile is color-coded by its 2026 economic-nexus dollar threshold — compare nexus thresholds visually, then click any state for its full rules, effective date, and source.
What is economic nexus?
Economic nexus is a sales-tax connection based on a remote seller's economic activity in a state, even when the seller has no physical presence there. The US Supreme Court's South Dakota v. Wayfair decision rejected the former physical-presence-only rule; each state still controls its own threshold and the date collection must begin.
As of 2026-08-10, 41 states use a $100,000 sales threshold, but the dollar amount is only one of four fields a seller must check. Read the state's rule in this order:
- 1. Sales baseGross sales, retail sales, and taxable sales can produce different threshold totals from the same order ledger.
- 2. Measurement periodConfirm whether the state uses a calendar year, prior year, rolling period, or another published window.
- 3. Trigger logicTest the dollar amount and any transaction count using the state's AND, OR, or sales-only rule.
- 4. Collection startCrossing a threshold does not create one nationwide start date; follow the state's registration and collection timing.
This four-field check follows the Streamlined Sales Tax Governing Board's remote-seller calculation framework. Open a state tile for its effective date and controlling state source before acting.
By dollar threshold ($100K / $250K / $500K)
The dollar threshold is the sales bar that triggers economic nexus for a remote seller. 41 states use $100,000; Alabama and Mississippi use $250,000; and California, New York, and Texas use $500,000. Delaware, Montana, New Hampshire, and Oregon have no statewide sales tax.
By transaction-count test
Some states add a separate transaction-count test. 16 states keep one; the rest have repealed it and now use a sales-only threshold. New York is the only state requiring both tests at once.
All 50 states — threshold table
The full data behind the maps. Click a state to open its hub with the effective date, sourcing rules, and primary Department of Revenue citation.
| State | Dollar threshold | Transaction test | Marketplace facilitator |
|---|---|---|---|
| Alabama | $250,000 | No transaction test | Yes |
| Alaska | $100,000 | No transaction test | Yes |
| Arizona | $100,000 | No transaction test | Yes |
| Arkansas | $100,000 | 200 transactions | Yes |
| California | $500,000 | No transaction test | Yes |
| Colorado | $100,000 | No transaction test | Yes |
| Connecticut | $100,000 | 200 transactions | Yes |
| Delaware | No statewide sales tax | — | No |
| Florida | $100,000 | No transaction test | Yes |
| Georgia | $100,000 | 200 transactions | Yes |
| Hawaii | $100,000 | 200 transactions | Yes |
| Idaho | $100,000 | No transaction test | Yes |
| Illinois | $100,000 | No transaction test | Yes |
| Indiana | $100,000 | No transaction test | Yes |
| Iowa | $100,000 | No transaction test | Yes |
| Kansas | $100,000 | No transaction test | Yes |
| Kentucky | $100,000 | No transaction test | Yes |
| Louisiana | $100,000 | No transaction test | Yes |
| Maine | $100,000 | No transaction test | Yes |
| Maryland | $100,000 | 200 transactions | Yes |
| Massachusetts | $100,000 | No transaction test | Yes |
| Michigan | $100,000 | 200 transactions | Yes |
| Minnesota | $100,000 | 200 transactions | Yes |
| Mississippi | $250,000 | No transaction test | Yes |
| Missouri | $100,000 | No transaction test | Yes |
| Montana | No statewide sales tax | — | No |
| Nebraska | $100,000 | 200 transactions | Yes |
| Nevada | $100,000 | 200 transactions | Yes |
| New Hampshire | No statewide sales tax | — | No |
| New Jersey | $100,000 | 200 transactions | Yes |
| New Mexico | $100,000 | No transaction test | Yes |
| New York | $500,000 | 100 transactions | Yes |
| North Carolina | $100,000 | No transaction test | Yes |
| North Dakota | $100,000 | No transaction test | Yes |
| Ohio | $100,000 | 200 transactions | Yes |
| Oklahoma | $100,000 | No transaction test | Yes |
| Oregon | No statewide sales tax | — | No |
| Pennsylvania | $100,000 | No transaction test | Yes |
| Rhode Island | $100,000 | 200 transactions | Yes |
| South Carolina | $100,000 | No transaction test | Yes |
| South Dakota | $100,000 | No transaction test | Yes |
| Tennessee | $100,000 | No transaction test | Yes |
| Texas | $500,000 | No transaction test | Yes |
| Utah | $100,000 | No transaction test | Yes |
| Vermont | $100,000 | 200 transactions | Yes |
| Virginia | $100,000 | 200 transactions | Yes |
| Washington | $100,000 | No transaction test | Yes |
| West Virginia | $100,000 | 200 transactions | Yes |
| Wisconsin | $100,000 | No transaction test | Yes |
| Wyoming | $100,000 | No transaction test | Yes |
Frequently asked questions
- What is economic nexus?
- Economic nexus is a state-law connection based on a remote seller's economic activity in the state, even without physical presence there. After the US Supreme Court rejected the physical-presence-only rule in South Dakota v. Wayfair, states adopted their own sales, transaction, measurement-period, and collection-start tests. Use the map as a screening tool, then read the state's current statute or Department of Revenue guidance before registering. Definition and map data checked 2026-08-10.
- How many states have an economic nexus threshold?
- 46 of the 50 states publish an economic nexus dollar threshold for remote sellers. Delaware, Montana, New Hampshire, and Oregon have no statewide sales tax, so there is no economic nexus threshold to register against in those states.
- Which states have the highest economic nexus threshold?
- California, New York, and Texas use the highest common threshold at $500,000 in sales. Crossing it generally requires far more revenue than the $100,000 bar most states use.
- What is the most common economic nexus threshold?
- $100,000 in sales is the most common economic nexus threshold — 41 states use it. Alabama and Mississippi set a higher $250,000 bar.
- Which states still use a transaction-count test?
- 16 states keep a transaction-count test in addition to the dollar threshold. In most of them you trigger nexus by crossing either the dollar amount or the transaction count, whichever comes first; New York is the exception, requiring both more than $500,000 in sales and more than 100 transactions.
- Do all states with sales tax have marketplace facilitator laws?
- Yes. Every US state that levies a sales tax now has a marketplace facilitator law, meaning platforms like Amazon, Etsy, eBay, and Walmart collect and remit sales tax on the sales they facilitate. You may still owe tax on direct, off-marketplace sales once you cross a state economic nexus threshold.
Next steps
- Run your own numbers with the nexus calculator to see exactly which thresholds you have crossed.
- See the state, local, and combined rates beside each threshold on the sales tax rates table.
- Browse every state guide in the state directory or read the pillar guide.
Sources checked 2026-08-10. The legal background is the US Supreme Court's South Dakota v. Wayfair opinion (date_retrieved: 2026-08-10). The 50-state dollar, transaction, and trigger-logic fields were cross-checked against the Streamlined Sales Tax Governing Board Remote Seller State Guidance (date_retrieved: 2026-08-10); the four-field calculation framework comes from its Disclosed Practice 8 (date_retrieved: 2026-08-10). The multistate table is a cross-check, not controlling law: when sources conflict, the state statute or tax authority wins. Per-state effective dates and primary-source URLs appear on each state guide. The map is a schematic tile grid, not drawn to geographic scale.