Sales Tax Nexus Thresholds by State — 2026
As of 2026, 45 US states and the District of Columbia require remote sellers to collect sales tax once they exceed economic nexus thresholds established after South Dakota v. Wayfair (2018).
Last updated: April 2026
Researched by the NexusFlag Research Team
46
States with sales tax
5
No-tax states
$100K
Most common threshold
7
Years since Wayfair
Not sure if you've crossed nexus in any of these states?
NexusFlag monitors your sales across all 50 states and alerts you before you hit a threshold.
| State | Revenue Threshold |
|---|---|
| Alabama | $250,000 |
| Alaska | No sales tax |
| Arizona | $100,000 |
| Arkansas | $100,000 |
| California | $500,000 |
| Colorado | $100,000 |
| Connecticut | $100,000 |
| Delaware | No sales tax |
| District of Columbia | $100,000 |
| Florida | $100,000 |
| Georgia | $100,000 |
| Hawaii | $100,000 |
| Idaho | $100,000 |
| Illinois | $100,000 |
| Indiana | $100,000 |
| Iowa | $100,000 |
| Kansas | $100,000 |
| Kentucky | $100,000 |
| Louisiana | $100,000 |
| Maine | $100,000 |
| Maryland | $100,000 |
| Massachusetts | $100,000 |
| Michigan | $100,000 |
| Minnesota | $100,000 |
| Mississippi | $250,000 |
| Missouri | $100,000 |
| Montana | No sales tax |
| Nebraska | $100,000 |
| Nevada | $100,000 |
| New Hampshire | No sales tax |
| New Jersey | $100,000 |
| New Mexico | $100,000 |
| New York | $500,000 |
| North Carolina | $100,000 |
| North Dakota | $100,000 |
| Ohio | $100,000 |
| Oklahoma | $100,000 |
| Oregon | No sales tax |
| Pennsylvania | $100,000 |
| Rhode Island | $100,000 |
| South Carolina | $100,000 |
| South Dakota | $100,000 |
| Tennessee | $100,000 |
| Texas | $500,000 |
| Utah | $100,000 |
| Vermont | $100,000 |
| Virginia | $100,000 |
| Washington | $100,000 |
| West Virginia | $100,000 |
| Wisconsin | $100,000 |
| Wyoming | $100,000 |
Common questions about economic nexus
Answers to the questions remote sellers ask most often about state sales tax obligations.
What is economic nexus?
Economic nexus is a legal standard that requires remote sellers to collect and remit sales tax in a state once they exceed a revenue or transaction threshold — even without a physical presence in that state. The standard was established by the U.S. Supreme Court in South Dakota v. Wayfair (2018).
Which states have no sales tax?
Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Sellers do not need to collect state sales tax on sales into these states, though Alaska allows local municipalities to impose their own sales taxes.
What does AND vs OR threshold logic mean?
Most states use OR logic, meaning nexus triggers when a seller exceeds EITHER the revenue threshold OR the transaction count threshold, whichever comes first. A few states — notably New York — use AND logic, requiring a seller to exceed BOTH thresholds simultaneously before nexus is triggered.
Do marketplace sales count toward nexus thresholds?
It depends on the state. Many states exclude marketplace-facilitated sales (e.g., Amazon FBA) from threshold calculations because the marketplace itself is responsible for collecting and remitting tax. Check each state page for the specific marketplace inclusion rules.
When do I need to register after crossing nexus?
Most states require registration within 30 to 60 days of crossing the threshold. Some states have no grace period. NexusFlag monitors your thresholds in real time and alerts you before you cross, giving you time to register without penalties.
Know where you owe before the state finds out.
NexusFlag watches your sales in real time and sends an alert the moment you approach a state's threshold — so you can register on your schedule, not the state's.
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