US States With a Transaction-Count Nexus Threshold
Updated
States where economic nexus triggers on transaction count in addition to (or as alternative to) the dollar threshold. Drastically impacts low-price-point sellers.
Most states removed or never adopted a transaction-count trigger. A subset still uses one (typically 200 transactions) either with OR logic (either metric triggers nexus) or AND logic (both required). Low-ticket sellers crossing 200 orders into such a state can trigger nexus long before revenue approaches the dollar threshold.
- Arkansas$100,000 · 6.50%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Connecticut$100,000 · 6.35%
- 200 transactions + $100,000 threshold (AND logic — both required).
- Georgia$100,000 · 4.00%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Hawaii$100,000 · 4.00%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Kentucky$100,000 · 6.00%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Maryland$100,000 · 6.00%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Michigan$100,000 · 6.00%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Minnesota$100,000 · 6.88%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Nebraska$100,000 · 5.50%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Nevada$100,000 · 6.85%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- New Jersey$100,000 · 6.63%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- New York$500,000 · 4.00%
- 100 transactions + $500,000 threshold (AND logic — both required).
- Ohio$100,000 · 5.75%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Rhode Island$100,000 · 7.00%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Vermont$100,000 · 6.00%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- Virginia$100,000 · 5.30%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
- West Virginia$100,000 · 6.00%
- 200 transactions + $100,000 threshold (OR logic — either triggers).
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