New York Sales Tax Nexus Thresholds — 2026
Last updated: April 2026
Researched by the NexusFlag Research Team
New York requires remote sellers to collect and remit sales tax when they exceed BOTH $500,000 in annual gross revenue AND 100 transactions with New York customers within a calendar year.
Source: New York Department of RevenueNew York Nexus Threshold Details
Annual gross sales to in-state customers
Number of separate taxable transactions
Must exceed BOTH revenue AND transaction thresholds
How sales into the state are counted
Whether Amazon/marketplace sales count toward threshold
Year the economic nexus law took effect
How quickly you must register after nexus is triggered
How often returns are typically due at low volume
Note: AND logic — must meet BOTH $500K AND 100 transactions
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Frequently asked questions about New York sales tax nexus
When does economic nexus trigger in New York?
New York economic nexus triggers when a remote seller exceeds both $500,000 in revenue AND 100 transactions from New York customers within a calendar year. Once triggered, the seller must register with the New York Department of Revenue and begin collecting and remitting sales tax.
How long do I have to register after crossing nexus in New York?
New York requires sellers to register within 30 days of crossing the economic nexus threshold. Failing to register on time may result in back taxes, interest, and penalties assessed by the New York Department of Revenue.
Do marketplace sales count toward New York's nexus threshold?
New York generally excludes marketplace-facilitated sales from the economic nexus threshold calculation, because the marketplace is responsible for collecting and remitting tax on those sales. Only direct sales from your own channels count toward the New York threshold.
How often do I need to file sales tax returns in New York?
New York assigns filing frequency based on your sales volume. New remote sellers typically start on monthly filing. New York may adjust your frequency over time as your New York sales volume becomes clearer. Check with the New York Department of Revenue for your assigned frequency after you register.
Disclaimer: NexusFlag provides informational data about published state nexus thresholds — not tax advice. State laws change frequently. Always verify current New York threshold requirements with the New York Department of Revenue or a qualified sales tax professional before making compliance decisions.