Nexus by State 2025

In the United States, merchants—including online merchants who have no physical storefronts—must collect state sales taxes once their sales reach a certain dollar amount in that state. Nexus laws establish the requirements and guidelines for this scenario. Nexus laws and sales thresholds vary significantly from one state to the next.

As the list also illuminates, there are different nexus thresholds for different states. $100,000 is the limit for most states that have a Nexus threshold. New York, Texas, and California have the highest Nexus limits, with each state setting its threshold at $500,000. Again, if a business is doing well enough to consider Nexus thresholds, then it is fair to say that it is probably a good problem to have.

Nexus guidelines by state:

Alabama

Nexus threshold:
$250,000 + specified activities.

Effective date:
October 01, 2018

Measurement date:
Previous calendar year.

Sales types included:
Retail sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
January 1 following the year the threshold is exceeded.

Alaska

Nexus threshold:
Per Remote Seller Sales Tax Code & Common Definitions: $100,000 or 200 transactions

Effective date:
Varies by municipality. The Alaska Remote Seller Sales Tax Commission passed its “Remote Seller Sales Tax Code & Common Definitions” that would apply to local municipalities in Alaska that choose to adopt it.

Measurement date:
Per Remote Seller Sales Tax Code & Common Definitions: Previous calendar year.

Sales types included:
Per Remote Seller Sales Tax Code & Common Definitions: Gross sales. Marketplace sales excluded towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The first day of the month following 30 days from adoption by the city or borough.

Arizona

Nexus threshold:
$200,000 in 2019; $150,000 in 2020; and $100,000 in 2021 and thereafter.

Effective date:
October 01, 2019

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The seller must obtain a TPT license once the threshold is met and begin remitting the tax on the first day of the month that starts at least thirty days after the threshold is met for the remainder of the current year and the next calendar year.

Arkansas

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
July 01, 2019

Measurement date:
Previous or current calendar year.

Sales types included:
Taxable sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next Transaction after meeting the threshold.

California

Nexus threshold:
$500,000. California enacted legislation that raised the sales threshold and removed the number of transactions threshold on April 25, 2019.

Effective date:
April 01, 2019

Measurement date:
Preceding or current calendar year.

Sales types included:
Gross sales of tangible personal property. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The day threshold has been exceeded.

Colorado

Nexus threshold:
$100,000. Colorado removed its 200 transactions threshold by permanent rules, effective April 14, 2019.

Effective date:
December 1, with grace period through May 31 the following year. If not registered as of December 1, subject to notice and reporting.

Measurement date:
Previous or current calendar year.

Sales types included:
Retail sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The first day of the month after the ninetieth day the retailer made retail sales in the current calendar year that exceed $100,000.

Connecticut

Nexus threshold:
$100,000 and 200 transactions. Connecticut lowered its dollar threshold from $250,000 to $100,000, keeping the number of transactions the same, effective July 1, 2019.

Effective date:
December 01, 2018

Measurement date:
12-month period ending on September 30.

Sales types included:
Retail sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
October 1 of the year in which the threshold was crossed by September 30

Delaware

N/A

District of Columbia

Nexus threshold:
$100,000 or 200 or more separate retail sales.

Effective date:
January 01, 2019

Measurement date:
Previous or current calendar year.

Sales types included:
Retail sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction.

Florida

Nexus threshold:
$100,000

Effective date:
July 1, 2021. Affected sellers not previously registered were relieved of tax liability, penalty, and interest due on remote sales that occurred before July 1, 2021 as long as they registered by September 30, 2021

Measurement date:
Previous calendar year.

Sales types included:
Taxable sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction (state doesn’t specify).

Georgia

Nexus threshold:
$100,000 or 200 or more sales. Georgia enacted legislation in April 2019 that lowered the sales threshold to $100,000, but kept the 200 transactions threshold unchanged, effective January 1, 2020.

Effective date:
January 1, 2019 (previous threshold) January 1, 2020 (new threshold)

Measurement date:
Previous or current calendar year.

Sales types included:
Retail sales of tangible personal property delivered electronically or physically, whether taxable or exempt. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next Transaction after meeting the threshold.

Hawaii

Nexus threshold:
$100,000 or more or 200 or more separate transactions.

Effective date:
July 1, 2018 and applies to taxable years beginning after December 1, 2017.

Measurement date:
Current or immediately preceding calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The first of the month following when the threshold is met.

Idaho

Nexus threshold:
$100,000

Effective date:
June 01, 2019

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction (state doesn’t specify).

Illinois

Nexus threshold:
$100,000 or more or 200 or more separate transactions.

Effective date:
October 01, 2018

Measurement date:
Preceding 12-month period.

Sales types included:
Retail sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The retailer shall determine on a quarterly basis whether they meet the criteria for the preceding 12-month period.

Indiana

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
October 01, 2018

Measurement date:
The calendar year in which the retail transaction is made or for the calendar year preceding the calendar year in which the retail transaction is made.

Sales types included:
Gross sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction after meeting the threshold.

Iowa

Nexus threshold:
$100,000 – effective July 1, 2019. Iowa removed its 200 transactions threshold on May 3, 2019. Effective July 1, 2019, only the $100,000 threshold applies to remote sellers, marketplace facilitators, and referrers.

Effective date:
January 01, 2019

Measurement date:
Current or immediately preceding calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The first day of the next calendar month that starts at least 30 days from the day the remote seller first exceeded the threshold.

Kansas

Nexus threshold:
$100,000

Effective date:
July 1, 2021. The Kansas DOR released a notice on August 1, 2019 stating that any remote seller that sells tangible personal property or services into the state must register and begin collecting tax by October 1, 2019. The state did not specify a sales or transactions threshold. Kansas has since passed economic nexus legislation, effective July 1, 2021.

Measurement date:
Current or immediately preceding calendar year

Sales types included:
Gross sales*. Marketplace sales included towards the threshold for individual sellers *For marketplace facilitators, it is taxable instead of gross per Notice 21-14.

Registration deadline once threshold has been exceeded:
Next transaction.

Kentucky

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
October 01, 2018

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
First of the month following 30 days after the threshold is met (60 days eff. 7/1/2021).

Louisiana

Nexus threshold:
$100,000. Louisiana transaction threshold dropped as of August 1, 2023.

Effective date:
July 01, 2020

Measurement date:
Previous or current calendar year

Sales types included:
Retail sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Within 30 days of exceeding the threshold, the remote seller must submit an application to the Louisiana Remote Seller Commission and must begin collecting state and local sales and use tax based upon actual applicable bases and rates on sales for delivery into Louisiana within 60 days.

Maine

Nexus threshold:
$100,000. Maine enacted legislation on June 11, 2021 to remove the 200 transaction count threshold from the state’s economic nexus rules for remote sellers effective January 1, 2022.

Effective date:
July 01, 2018

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales excluded from the threshold for individual sellers and don’t include marketplace sales on return if reported by marketplace.

Registration deadline once threshold has been exceeded:
First day of the first month that begins at least thirty days after the seller has exceeded the threshold.

Maryland

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
October 01, 2018

Measurement date:
Previous or current calendar year

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
First day of the month following when threshold is met.

Massachusetts

Nexus threshold:
$100,000. Massachusetts enacted legislation on August 1, 2019 to change it’s thresholds. Effective October 1, 2019, the threshold will be $100,000 and no transaction threshold.

Effective date:
October 1, 2017 (old threshold) October 1, 2019 (new threshold)

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales excluded towards the threshold for individual sellers if the marketplace facilitator is collecting.

Registration deadline once threshold has been exceeded:
First day of the first month that starts two months after the month in which the remote retailer first exceeded the $100,000 threshold, in the first year that it exceeds the threshold.

Michigan

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
October 01, 2018

Measurement date:
Previous calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
January 01 the year after the threshold is exceeded.

Minnesota

Nexus threshold:
$100,000 or 200 or more retail sales (Since October 1, 2019)

Effective date:
October 01, 2018 (old threshold) October 01, 2019 (new threshold)

Measurement date:
The twelve-month period ending on the last day of the most recently completed calendar quarter.

Sales types included:
Retail sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
First day of the calendar month occurring no later than 60 days after meeting or exceeding the threshold.

Mississippi

Nexus threshold:
More than $250,000

Effective date:
September 01, 2018

Measurement date:
Prior twelve-month period.

Sales types included:
Gross sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction.

Missouri

Nexus threshold:
$100,000

Effective date:
01/01/2023

Measurement date:
Previous twelve-month period reviewed quarterly.

Sales types included:
Taxable sales of tangible personal property – including marketplace sales.

Registration deadline once threshold has been exceeded:
No later than 3 months following the close of the quarter when threshold was exceeded.

Montana

N/A

Nebraska

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
January 1, 2019 (administrative announcement), April 1, 2019 (enacted legislation)

Measurement date:
Previous or current calendar year.

Sales types included:
Retail sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The first day of the second calendar month after the threshold was exceeded.

Nevada

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
November 01, 2018

Measurement date:
Previous or current calendar year.

Sales types included:
Retail sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
By the first day of the calendar month that begins at least 30 calendar days after they hit the threshold.

New Hampshire

N/A

New Jersey

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
November 01, 2018

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Required to collect on first taxable sale, 30 day grace period to register.

New Mexico

Nexus threshold:
$100,000

Effective date:
July 01, 2019

Measurement date:
Previous calendar year

Sales types included:
Taxable sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
January 01 following the year the threshold is exceeded.

New York

Nexus threshold:
$500,000 in sales of tangible personal property and more than 100 sales (as of June 24, 2019).

Effective date:
June 21, 2018

Measurement date:
Immediately preceding four sales tax quarters.

Sales types included:
Gross receipts from sales of tangible personal property. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Register within 30 days after meeting the threshold and begin to collect tax 20 days thereafter.

North Carolina

Nexus threshold:
$100,000 or 200 or more separate transactions (effective July 1, 2020).

Effective date:
November 01, 2018

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction.

North Dakota

Nexus threshold:
$100,000 (Effective for tax years beginning after December 31, 2018).

Effective date:
October 01, 2018

Measurement date:
Previous or current calendar year.

Sales types included:
Taxable sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The following calendar year or 60 days after the threshold is met, whichever is earlier.

Ohio

Nexus threshold:
$100,000 or 200 or more separate transactions (effective August 1, 2019).

Effective date:
January 1, 2018 (original threshold) August 1, 2019 (new threshold)

Measurement date:
Previous or current calendar year

Sales types included:
Retail* sales Marketplace sales included towards the threshold for individual sellers *Based on the 2021 SST Disclosed Practice 8 submitted by the state

Registration deadline once threshold has been exceeded:
Next day after meeting the threshold.

Oklahoma

Nexus threshold:
$100,000 in aggregate sales of TPP

Effective date:
November 01, 2019

Measurement date:
Preceding or current calendar year

Sales types included:
Taxable sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The first calendar month following the month when the threshold is met.

Oregon

N/A

Pennsylvania

Nexus threshold:
$10,000 or comply with the notice and reporting requirements. $100,000

Effective date:
April 1, 2018 for collection or notice and reporting option, July 1, 2019 otherwise

Measurement date:
Previous 12-month period. Prior calendar year and then starting in the 2nd quarter – collection period 7/1/19 through 3/31/20 using CY 2018; and then collection period 4/1/20-3/31/21 using calendar year 2019.

Sales types included:
Taxable sales. Gross sales on all channels including taxable, exempt, and marketplace sales.

Registration deadline once threshold has been exceeded:
Notice: On or before June 1 of each calendar year. Mandatory economic: April 1 following the calendar year when threshold was exceeded.

Puerto Rico

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
January 01, 2021

Measurement date:
Seller’s accounting/fiscal year.

Sales types included:
Gross sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction.

Rhode Island

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
August 17, 2017 – register or comply with notice (through June 30, 2019); July 1, 2019 – mandatory registration.

Measurement date:
Immediately preceding calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
January 1 following the year the threshold is exceeded.

South Carolina

Nexus threshold:
$100,000

Effective date:
November 01, 2018

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The first day of the second calendar month after economic nexus is established.

South Dakota

Nexus threshold:
$100,000 (South Dakota transaction threshold removed as of July 1, 2023).

Effective date:
November 01, 2018

Measurement date:
Previous or current calendar year.

Sales types included:
Gross revenue. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction.

Tennessee

Nexus threshold:
$100,000 (effective October 1, 2020)

Effective date:
October 01, 2019

Measurement date:
Previous 12-month period.

Sales types included:
Retail sales. Marketplace sales excluded from the threshold for individual sellers effective October 1, 2020.

Registration deadline once threshold has been exceeded:
The first day of the third month following the month in which the dealer met the threshold, but no earlier than July 1, 2017.

Texas

Nexus threshold:
$500,000

Effective date:
October 01, 2019

Measurement date:
Preceding twelve calendar months

Sales types included:
Gross revenue: including taxable, nontaxable, and tax-exempt sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
The first day of the fourth month after the month in which the seller exceeded the safe harbor threshold.

Utah

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
January 01, 2019

Measurement date:
Previous or current calendar year

Sales types included:
Gross sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction (state doesn’t specify).

Vermont

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
July 01, 2018

Measurement date:
Prior four calendar quarters.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
First of the month after 30 days from the end of the quarter that you exceed the threshold.

Virginia

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
July 01, 2019

Measurement date:
Previous or current calendar year.

Sales types included:
Retail sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction (state doesn’t specify).

Washington

Nexus threshold:
$10,000 or comply with the notice and reporting requirements. Gross income of the business exceeding $100,000 (Effective March 14, 2019. No transactions threshold).

Effective date:
January 1, 2018 (collection or notice and reporting option), October 1, 2018 otherwise

Measurement date:
Current or preceding calendar year

Sales types included:
Gross sales (Effective January 01, 2020). Marketplace sales included towards the threshold for individual sellers

Registration deadline once threshold has been exceeded:
The first day of the month that starts at least 30 days after you meet the threshold

West Virginia

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
January 01, 2019

Measurement date:
Preceding or current calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction (state doesn’t specify).

Wisconsin

Nexus threshold:
$100,000 (transactions threshold removed effective February 20, 2021).

Effective date:
October 01, 2018

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales included towards the threshold for individual sellers – but if all sales are made through a marketplace that is collecting, the individual seller is not required to register.

Registration deadline once threshold has been exceeded:
Next transaction.

Wyoming

Nexus threshold:
$100,000 or 200 or more separate transactions.

Effective date:
February 01, 2019

Measurement date:
Previous or current calendar year.

Sales types included:
Gross sales. Marketplace sales excluded from the threshold for individual sellers.

Registration deadline once threshold has been exceeded:
Next transaction.