US Economic Nexus Calculator — 2026 Sales Tax Threshold Checker

Check Your Economic Nexus Status

State / TerritorySelect a state…AL — AlabamaAK — AlaskaAZ — ArizonaAR — ArkansasCA — CaliforniaCO — ColoradoCT — ConnecticutDE — DelawareDC — Washington D.C.FL — FloridaGA — GeorgiaHI — HawaiiID — IdahoIL — IllinoisIN — IndianaIA — IowaKS — KansasKY — KentuckyLA — LouisianaME — MaineMD — MarylandMA — MassachusettsMI — MichiganMN — MinnesotaMS — MississippiMO — MissouriMT — MontanaNE — NebraskaNV — NevadaNH — New HampshireNJ — New JerseyNM — New MexicoNY — New YorkNC — North CarolinaND — North DakotaOH — OhioOK — OklahomaOR — OregonPA — PennsylvaniaPR — Puerto RicoRI — Rhode IslandSC — South CarolinaSD — South DakotaTN — TennesseeTX — TexasUT — UtahVT — VermontVA — VirginiaWA — WashingtonWV — West VirginiaWI — WisconsinWY — Wyoming

Gross Revenue (USD)

$

Total Transactions

Select a state above to see nexus rules and check your liability.

For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026

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What is Economic Nexus?

Economic nexus is a sales tax concept established by the US Supreme Court’s 2018 South Dakota v. Wayfair decision. It means that a state can require an out-of-state seller to collect and remit sales tax based purely on the volume of sales made into that state — even if the seller has no physical presence there.

Before Wayfair, a seller generally only owed sales tax in states where they had a physical presence (office, warehouse, employees). Since 2018, virtually every state with a sales tax has enacted economic nexus rules that apply to remote and online sellers.

How the Calculator Works

Enter your gross revenue and total number of transactions into the state for the current or previous calendar year (most states look at either; a few, like New York and Connecticut, use other 12-month windows), then select the state. The calculator applies the 2026 rules for that specific state and returns one of three assessments:

Status	Meaning
Safe	Your sales are below the threshold. No registration obligation has been triggered.
Approaching Nexus	You are at 80% or more of a threshold, or (in New York and Connecticut, where both lines must be crossed) you’ve passed one of them. Monitor your sales closely.
Nexus Triggered	You have crossed the threshold. Registration, collection, and remittance are required.

State-by-State Threshold Rules (2026)

Most states use a single revenue threshold. A small number of states have higher thresholds or dual-threshold logic.

Standard Threshold States — $100,000 Revenue

The majority of states trigger nexus at $100,000 in gross sales into the state in the current or previous calendar year. In most of them, revenue is the only trigger. But Arkansas, Georgia, Hawaii, Maryland, Michigan, Minnesota, Nebraska, Nevada, New Jersey, Ohio, Rhode Island, Vermont, Virginia, West Virginia, DC and Puerto Rico also count orders: 200 separate transactions create nexus even below $100,000.

States at this threshold include: Arizona, Arkansas, Colorado, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, Nevada, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming, and Washington D.C.

Higher Revenue Threshold States

State	Revenue Threshold	Transaction Threshold
California	$500,000	None
Texas	$500,000	None
New York	$500,000	100 (both required — see below)
Alabama	$250,000	None
Mississippi	$250,000	None

Dual-Threshold States

New York applies an AND rule: you must exceed both $500,000 in revenue and 100 transactions before nexus is triggered. A seller with $600,000 in sales but only 80 transactions has not triggered nexus.

Connecticut also applies an AND rule: you need both $100,000 in revenue and 200 transactions in the 12 months ending September 30.

In the 14 states, DC and Puerto Rico with an OR rule, either test alone creates nexus. High-volume, low-value sellers usually hit 200 transactions well before $100,000.

No Statewide Sales Tax States

These four states have no statewide sales tax and no economic nexus obligations at the state level:

• Delaware
• Montana
• New Hampshire
• Oregon

Alaska — Local Nexus Only

Alaska has no statewide sales tax, but the Alaska Remote Seller Sales Tax Commission (ARSSTC) administers a unified framework for local sales tax collection. Remote sellers exceeding $100,000 in sales into Alaska must register with the ARSSTC and collect tax for participating local jurisdictions. The 200-transaction threshold was eliminated effective January 1, 2025.

What Counts Toward the Threshold?

In most states, the economic nexus threshold is measured against gross sales — not taxable sales only. This typically includes:

• Direct sales through your own website or storefront
• Marketplace-facilitated sales (Amazon, Etsy, eBay, etc.) — even though the marketplace collects the tax on your behalf
• Sales of both taxable and exempt products in many states

Always verify the specific definition with your state’s revenue authority or a tax professional, as states vary on whether exempt sales count. Our guide to exempt sales and economic nexus lists how the biggest states treat them.

When Does Obligation Begin?

Once you cross a threshold, most states require registration before your next taxable sale. Some states give a short grace period. Retroactive collection for sales made before crossing the threshold is generally not required.

Why This Matters for Online Sellers

For e-commerce businesses selling across the US, economic nexus creates compliance obligations in potentially dozens of states. Common scenarios:

• Amazon FBA sellers may have inventory stored in Amazon warehouses across multiple states — creating physical nexus in those states, independent of the economic nexus thresholds shown here.
• SaaS and digital product sellers need to check both whether nexus is triggered and whether their product is taxable in that state (many states exempt SaaS; others tax it broadly).
• High-revenue sellers in California or Texas may focus on those states last due to the $500,000 threshold, even while complying with dozens of $100,000-threshold states.

Related Guides

• US Sales Tax State Index — All States
• Foreign Sellers’ Guide to US Sales Tax
• Amazon FBA and Economic Nexus
• California Sales Tax Guide
• New York Sales Tax Guide
• Texas Sales Tax Guide

Not legal advice

This tool applies published 2026 threshold rules for informational purposes only. Tax law changes frequently and state interpretations vary. Consult a licensed CPA or sales tax attorney before making compliance decisions.