Economic Nexus Thresholds Map (2026)
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.
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Some states add a separate transaction-count test. 17 states keep one; the rest have repealed it and now use a sales-only threshold.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 | 200 transactions | 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
- 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?
- 17 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. Economic nexus thresholds, transaction-count tests, and marketplace facilitator status are sourced from the Sales Tax Institute Economic Nexus State Guide, cross-checked against each state's Department of Revenue (data retrieved 2026-04-27). Thresholds change frequently; 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.