NSNexus by State

Methodology & Sources

Updated

Every sales-tax nexus threshold, effective date, and taxability rule on Nexus by State is read from an official state tax authority and cross-checked before it is published — and each state guide links back to the exact source, with the date we retrieved it.

Our sources, in order of authority

We apply a strict source hierarchy. An official state source always wins; secondary trackers are only used to tell us when to go re-read the official page.

Primary

State Departments of Revenue / Taxation

The controlling source for every threshold, effective date, sourcing rule (origin vs destination), and taxability claim. Each state guide links to the specific Department of Revenue, Department of Taxation, or State Tax Commission page the value was read from, with the date it was retrieved.

Primary

Statutes & Streamlined Sales Tax Governing Board

Marketplace facilitator statutes, Streamlined Sales Tax (SST) membership, and the SST Certificate of Exemption (form F0003) are read from the enacting statute or the SST Governing Board directly — not from secondary summaries.

Context

Tax Foundation rate tables

Used only for combined state-plus-local rate context on the rates table, never as the authority for a nexus threshold or an effective date.

Directional

Industry trackers (Sales Tax Institute, Avalara, TaxJar, Sovos)

Used to flag that a rule may have changed and to point us at the official page to re-read. We do not cite them as the primary authority when an official state source exists.

How we verify each value

  1. Read the primary source. Each threshold, transaction-count test, AND/OR trigger logic, effective date, sourcing rule, and marketplace-facilitator status is read directly from the state's Department of Revenue page or the enacting statute.
  2. Record the retrieval date. The date we read the source is stored with the value and shown as “Last verified” on each state guide, so you can see how fresh a rule is.
  3. Cross-check. Values are checked against the Sales Tax Institute Economic Nexus State Guide and the Streamlined Sales Tax Governing Board to catch discrepancies; any conflict is resolved by re-reading the official state source.
  4. Re-verify on a cadence. Records are re-checked oldest-first on a rolling basis, and immediately whenever a state announces a change to a threshold, transaction test, sourcing rule, or marketplace-facilitator scope.

What changes — and why dates matter

Sales-tax rules are not static. Economic-nexus dollar thresholds, transaction-count tests (several states have repealed theirs), marketplace-facilitator effective dates, destination vs. origin sourcing, SaaS and digital-product taxability, and exemption-certificate rules all shift over time. That is why every rule on this site is framed as the published value as of a stated date and points you to the official source rather than presenting a rule as permanent.

Corrections

If a value looks wrong, compare it against the official source linked on that state guide. When we receive a correction we re-read the primary source, fix the value, and update the “Last verified” date on the affected page. Accuracy on a tax-compliance reference matters more than publishing speed.

Frequently asked questions

Where do your sales tax nexus thresholds come from?
Every economic-nexus dollar threshold, transaction-count test, effective date, and marketplace-facilitator rule is sourced from the official state Department of Revenue, Department of Taxation, or State Tax Commission. Each state guide links to the exact source page and shows the date the value was retrieved. Industry trackers are used only to detect that a rule may have changed, not as the authority for the value itself.
How often is the data verified?
State records are re-verified on a rolling schedule that prioritizes the oldest-checked entries first, plus an immediate re-check whenever a state announces a statute change to its threshold, transaction test, sourcing rule, or marketplace-facilitator scope. The "Last verified" date shown on each state guide reflects that record's most recent source check — not a sitewide template date.
Is Nexus by State legal or tax advice?
No. The site is an informational reference. Sales-tax rules change and depend on facts specific to your business, so we frame every rule as the published threshold or rule as of a stated date and link you to the official state source. Confirm your obligations with a licensed CPA or tax attorney before registering or filing.
How do I report an error or an out-of-date rule?
If a threshold, effective date, or taxability rule looks wrong, compare it against the official source linked on that state guide and let us know which state and field is affected. We re-read the primary source, correct the value, and update the "Last verified" date on that page.

Start with the data