US States With the Most Recently Effective Nexus Laws
Updated
States that adopted or updated economic nexus thresholds most recently. Newer rules mean less settled case law and more active enforcement.
Economic nexus rules aren't static. Several states have added, removed, or updated thresholds as recently as 2024-2026. Sellers operating in newer-rule states should monitor state guidance — enforcement tends to ramp up 12-18 months after effective dates.
- Illinois$100,000 · 6.25%
- Current rule effective 2026-01-01. Threshold: $100,000.
- Utah$100,000 · 4.85%
- Current rule effective 2025-07-01. Threshold: $100,000.
- North Carolina$100,000 · 4.75%
- Current rule effective 2024-07-01. Threshold: $100,000.
- Wyoming$100,000 · 4.00%
- Current rule effective 2024-07-01. Threshold: $100,000.
- Indiana$100,000 · 7.00%
- Current rule effective 2024-01-01. Threshold: $100,000.
- Louisiana$100,000 · 5.00%
- Current rule effective 2023-08-01. Threshold: $100,000.
- South Dakota$100,000 · 4.20%
- Current rule effective 2023-07-01. Threshold: $100,000.
- Missouri$100,000 · 4.23%
- Current rule effective 2023-01-01. Threshold: $100,000.
When a state updates its nexus rule, previously-registered sellers may find their threshold basis changed. Review your state registrations annually — deregistration is available in most states if your activity drops below the current threshold.
Related lists
- US States Without State Sales Tax
- US States With the Highest Economic Nexus Thresholds
- US States That Tax SaaS Subscriptions
- US States With a Transaction-Count Nexus Threshold
- US States With the Lowest Sales Tax Rates
- US States With $250K+ Economic Nexus Thresholds
- Streamlined Sales Tax (SST) Member States
- Western US States Sales Tax Rules
- US States With Marketplace Facilitator Laws