Reviewed October 2026
Sales tax nexus thresholds, state by state.
How much you can sell into each state before it expects you to register and collect. The same table our monthly check runs on.
Alaska: ClearMaine: ClearWisconsin: ClearVermont: Getting closeNew Hampshire: No sales taxWashington: ClearIdaho: ClearMontana: No sales taxNorth Dakota: ClearMinnesota: Getting closeIllinois: ClearMichigan: Getting closeNew York: Getting closeMassachusetts: ClearOregon: No sales taxNevada: Getting closeWyoming: ClearSouth Dakota: ClearIowa: ClearIndiana: ClearOhio: Getting closePennsylvania: ClearNew Jersey: Getting closeConnecticut: Getting closeRhode Island: Getting closeCalifornia: Already registeredUtah: ClearColorado: ClearNebraska: Getting closeMissouri: ClearKentucky: ClearWest Virginia: Getting closeVirginia: Getting closeMaryland: Getting closeDelaware: No sales taxArizona: ClearNew Mexico: ClearKansas: ClearArkansas: Getting closeTennessee: ClearNorth Carolina: ClearSouth Carolina: ClearDistrict of Columbia: Getting closeOklahoma: ClearLouisiana: ClearMississippi: Already registeredAlabama: Already registeredGeorgia: Getting closeHawaii: Getting closeTexas: Already registeredFlorida: Clear
- Counts transactions too
- $100,000 only
- $250,000 or $500,000
- No sales tax
Recent changes
- AKAlaska: Transaction count dropped January 1, 2025. Now $100,000.
- ILIllinois: Transaction count dropped January 1, 2026. Now $100,000.
- KYKentucky: Transaction count dropped August 1, 2026. Now $100,000.
- UTUtah: Transaction count dropped July 1, 2025. Now $100,000.
| State | Threshold | Measured over | What counts |
|---|---|---|---|
| ALAlabama | $250,000 | Previous calendar year | Retail sales into the state |
| AKAlaska | $100,000 | Current or previous calendar year | Gross sales into member localitiesNo state sales tax. Local taxes are collected through the Alaska Remote Seller Sales Tax Commission. |
| AZArizona | $100,000 | Current or previous calendar year | Gross sales |
| ARArkansas | $100,000 or 200 transactions | Current or previous calendar year | Taxable sales |
| CACalifornia | $500,000 | Current or previous calendar year | All sales delivered into the state |
| COColorado | $100,000 | Current or previous calendar year | Retail sales |
| CTConnecticut | $100,000 and 200 transactions | Previous 12 months | Gross receipts from retail salesMeasured over the 12 months ending September 30. |
| DEDelaware | No sales tax | Not applicable | No statewide sales tax |
| DCDistrict of Columbia | $100,000 or 200 transactions | Current or previous calendar year | Gross receipts from retail sales |
| FLFlorida | $100,000 | Previous calendar year | Taxable remote sales |
| GAGeorgia | $100,000 or 200 transactions | Current or previous calendar year | Gross retail sales |
| HIHawaii | $100,000 or 200 transactions | Current or previous calendar year | Gross receipts (general excise tax) |
| IDIdaho | $100,000 | Current or previous calendar year | Gross sales |
| ILIllinois | $100,000 | Previous 12 months | Gross receipts |
| INIndiana | $100,000 | Current or previous calendar year | Gross sales |
| IAIowa | $100,000 | Current or previous calendar year | Gross sales |
| KSKansas | $100,000 | Current or previous calendar year | Gross sales |
| KYKentucky | $100,000 | Current or previous calendar year | Gross receipts |
| LALouisiana | $100,000 | Current or previous calendar year | Gross sales |
| MEMaine | $100,000 | Current or previous calendar year | Gross sales |
| MDMaryland | $100,000 or 200 transactions | Current or previous calendar year | Gross sales |
| MAMassachusetts | $100,000 | Current or previous calendar year | Sales into the state |
| MIMichigan | $100,000 or 200 transactions | Previous calendar year | Gross sales |
| MNMinnesota | $100,000 or 200 transactions | Previous 12 months | Retail sales |
| MSMississippi | $250,000 | Previous 12 months | Sales into the state |
| MOMissouri | $100,000 | Previous 12 months | Taxable sales |
| MTMontana | No sales tax | Not applicable | No statewide sales tax |
| NENebraska | $100,000 or 200 transactions | Current or previous calendar year | Retail sales |
| NVNevada | $100,000 or 200 transactions | Current or previous calendar year | Retail sales |
| NHNew Hampshire | No sales tax | Not applicable | No statewide sales tax |
| NJNew Jersey | $100,000 or 200 transactions | Current or previous calendar year | Gross sales |
| NMNew Mexico | $100,000 | Previous calendar year | Taxable gross receipts |
| NYNew York | $500,000 and 100 transactions | Previous 12 months | Gross receipts from tangible goodsMeasured over the four preceding sales tax quarters. |
| NCNorth Carolina | $100,000 | Current or previous calendar year | Gross sales |
| NDNorth Dakota | $100,000 | Current or previous calendar year | Taxable sales |
| OHOhio | $100,000 or 200 transactions | Current or previous calendar year | Gross receipts |
| OKOklahoma | $100,000 | Current or previous calendar year | Taxable sales |
| OROregon | No sales tax | Not applicable | No statewide sales tax |
| PAPennsylvania | $100,000 | Previous 12 months | Gross sales |
| RIRhode Island | $100,000 or 200 transactions | Previous calendar year | Gross sales |
| SCSouth Carolina | $100,000 | Current or previous calendar year | Gross sales |
| SDSouth Dakota | $100,000 | Current or previous calendar year | Gross sales |
| TNTennessee | $100,000 | Previous 12 months | Retail sales |
| TXTexas | $500,000 | Previous 12 months | All sales into the state |
| UTUtah | $100,000 | Current or previous calendar year | Gross sales |
| VTVermont | $100,000 or 200 transactions | Previous 12 months | Sales into the stateMeasured over the four preceding calendar quarters. |
| VAVirginia | $100,000 or 200 transactions | Current or previous calendar year | Gross retail sales |
| WAWashington | $100,000 | Current or previous calendar year | Gross receipts |
| WVWest Virginia | $100,000 or 200 transactions | Current or previous calendar year | Gross sales |
| WIWisconsin | $100,000 | Current or previous calendar year | Gross sales |
| WYWyoming | $100,000 | Current or previous calendar year | Gross sales |
Summarized for planning, not legal advice. Each state’s rules have details this table can’t hold, such as which sales are excluded. Your accountant should confirm before you register. Reviewed October 2026.