New York Sales Tax Economic Nexus Threshold (2026)
If your Thresholds business sells $500,000 or 100 transactions into New York in a calendar year, you have economic nexus and must register, collect, and remit New York sales tax.
New York's economic nexus threshold, in detail
The current New York threshold is $500,000 or 100 transactions, in effect since 2019-06-24.
What counts toward the threshold: gross sales of tangible personal property AND most services delivered to New York customers. Resale sales may count in some states. Marketplace-facilitated sales typically do NOT count. Check the state's specific definitions before computing.
Counting periods
Most states apply the threshold on a rolling 12-month basis — look at the prior 12 months as of the end of each month. Some states look at the prior calendar year specifically. New York's rule is stated in its regulations; your registration must begin no later than the first day of the month after you cross, unless the state allows a grace period.
Common threshold-tracking mistakes
- Measuring by calendar year only, missing when a rolling 12-month window would have triggered earlier.
- Including tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
- Forgetting that the threshold resets — falling below in a subsequent year doesn't automatically deregister you. You must request deregistration through the New York DOR.
New York nexus note
New York sales tax nexus and economic nexus threshold: a business with no New York physical presence is presumed to be a vendor when, in the immediately preceding four sales tax quarters, its gross receipts from tangible personal property delivered into New York exceed $500,000 AND it made more than 100 such sales into New York. Unlike most states, New York uses AND logic -- both thresholds must be met. Gross receipts include taxable and exempt tangible-personal-property sales without expense deductions, and sales transactions include invoices, sales slips, contracts, or other sale memoranda, including sales for resale. New York says marketplace sales should be included in the threshold calculation; after crossing, a remote seller files for registration within 30 days and begins collection 20 days later. Marketplace providers collect New York State and local sales tax on facilitated taxable tangible-personal-property sales delivered to New York, and marketplace sellers remain responsible for non-facilitated sales and taxable transactions outside the marketplace-provider rule. New York Tax Department source data last retrieved 2026-06-08.
What to do next
Read the full New York overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.
Frequently asked questions
- What is the New York economic nexus threshold in 2026?
- For 2026, New York's economic nexus threshold is $500,000 in gross sales OR 100 transactions, in effect since 2019-06-24. Remote sellers measure New York-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.
- What is the current New York economic nexus threshold?
- $500,000 in gross sales OR 100 transactions, effective since 2019-06-24. Sales through marketplace facilitators are usually excluded from this count.
- What counts toward the New York threshold?
- Gross sales of tangible personal property and most services into New York, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.
- How often is the New York threshold recalculated?
- Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.
Sources
date_retrieved: 2026-06-08