The current sales threshold, transaction rule, measurement period, and average combined rate for every US state plus DC — each with a link to the source. If you sell into multiple states, this is where you find out where you owe.
Compiled 10 July 2026 from state Departments of Revenue, the Sales Tax Institute economic-nexus guide, and the Tax Foundation (rates). Verify against the linked primary source before registering — this is a reference, not tax advice.
Where a state lists two thresholds, crossing either triggers nexus — except New York and Connecticut, which require both. “Repealed” means the transaction-count test was removed and only the dollar threshold now applies.
| State | Sales threshold | Transactions | Period | Avg combined rate | Source |
|---|---|---|---|---|---|
| Alabama AL | $250k | none | previous calendar year | 9.46% | source ↗ |
| Alaska AK | $100k | repealed 1/1/2025 | current or previous calendar year | 1.82% | source ↗ |
| Arizona AZ | $100k | none | current or previous calendar year | 8.52% | source ↗ |
| Arkansas AR | $100k | 200 | current or previous calendar year | 9.46% | source ↗ |
| California CA | $500k | none | preceding or current calendar year | 8.99% | source ↗ |
| Colorado CO | $100k | none | current or previous calendar year | 7.89% | source ↗ |
| Connecticut CT | $100k | 200 — AND (both required) | 12-month period ending Sept 30 | 6.35% | source ↗ |
| Delaware DE No state or local general sales tax (NOMAD state). | No state sales tax | — | — | — | source ↗ |
| District of Columbia DC | $100k | 200 | current or previous calendar year | 6.00% | source ↗ |
| Florida FL | $100k | none | previous calendar year only | 6.98% | source ↗ |
| Georgia GA | $100k | 200 | current or previous calendar year | 7.49% | source ↗ |
| Hawaii HI | $100k | 200 | current or previous calendar year | 4.50% | source ↗ |
| Idaho ID | $100k | none | current or previous calendar year | 6.03% | source ↗ |
| Illinois IL Transaction threshold (200) repealed effective 1/1/2026. | $100k | repealed 1/1/2026 | rolling 12-month lookback | 8.96% | source ↗ |
| Indiana IN Transaction threshold repealed retroactive to 1/1/2024. | $100k | repealed 1/1/2024 | current or previous calendar year | 7.00% | source ↗ |
| Iowa IA | $100k | none | current or previous calendar year | 6.94% | source ↗ |
| Kansas KS | $100k | none | current or previous calendar year | 8.69% | source ↗ |
| Kentucky KY Transaction threshold still active as of 2026-07-10; repeals 8/1/2026 per HB757. | $100k | 200 | current or previous calendar year | 6.00% | source ↗ |
| Louisiana LA Transaction threshold repealed 8/1/2023. | $100k | repealed 8/1/2023 | current or previous calendar year | 10.11% | source ↗ |
| Maine ME Transaction threshold repealed 1/1/2022. | $100k | repealed 1/1/2022 | current or previous calendar year | 5.50% | source ↗ |
| Maryland MD | $100k | 200 | current or previous calendar year | 6.00% | source ↗ |
| Massachusetts MA Transaction threshold (originally 100) repealed 10/1/2019. | $100k | repealed 10/1/2019 | current or previous calendar year | 6.25% | source ↗ |
| Michigan MI | $100k | 200 | previous calendar year only | 6.00% | source ↗ |
| Minnesota MN | $100k | 200 | rolling 12-month period | 8.14% | source ↗ |
| Mississippi MS | $250k | none | prior 12-month period | 7.06% | source ↗ |
| Missouri MO | $100k | none | rolling 12 months, reviewed quarterly | 8.44% | source ↗ |
| Montana MT No state or local general sales tax (NOMAD state). | No state sales tax | — | — | — | source ↗ |
| Nebraska NE | $100k | 200 | current or previous calendar year | 6.98% | source ↗ |
| Nevada NV | $100k | 200 | current or previous calendar year | 8.24% | source ↗ |
| New Hampshire NH No state or local general sales tax (NOMAD state). | No state sales tax | — | — | — | source ↗ |
| New Jersey NJ | $100k | 200 | current or previous calendar year | 6.60% | source ↗ |
| New Mexico NM | $100k | none | previous calendar year only | 7.67% | source ↗ |
| New York NY | $500k | 100 — AND (both required) | preceding 4 sales tax quarters (rolling) | 8.54% | source ↗ |
| North Carolina NC Transaction threshold repealed 7/1/2024. | $100k | repealed 7/1/2024 | current or previous calendar year | 7.00% | source ↗ |
| North Dakota ND Transaction threshold repealed 12/31/2018. | $100k | repealed 12/31/2018 | current or previous calendar year | 7.09% | source ↗ |
| Ohio OH | $100k | 200 | current or previous calendar year | 7.29% | source ↗ |
| Oklahoma OK | $100k | none | current or previous calendar year | 9.06% | source ↗ |
| Oregon OR No state or local general sales tax (NOMAD state). | No state sales tax | — | — | — | source ↗ |
| Pennsylvania PA | $100k | none | prior calendar year | 6.34% | source ↗ |
| Rhode Island RI | $100k | 200 | immediately preceding calendar year only | 7.00% | source ↗ |
| South Carolina SC | $100k | none | current or previous calendar year | 7.49% | source ↗ |
| South Dakota SD Transaction threshold repealed 7/1/2023. | $100k | repealed 7/1/2023 | current or previous calendar year | 6.11% | source ↗ |
| Tennessee TN | $100k | none | previous 12-month period (rolling) | 9.61% | source ↗ |
| Texas TX | $500k | none | preceding 12 calendar months (rolling) | 8.20% | source ↗ |
| Utah UT Transaction threshold repealed 7/1/2025 (SB 47). | $100k | repealed 7/1/2025 | current or previous calendar year | 7.42% | source ↗ |
| Vermont VT | $100k | 200 | preceding 4 calendar quarters (rolling) | 6.39% | source ↗ |
| Virginia VA | $100k | 200 | current or previous calendar year | 5.77% | source ↗ |
| Washington WA | $100k | none | current or previous calendar year | 9.51% | source ↗ |
| West Virginia WV | $100k | 200 | current or previous calendar year | 6.59% | source ↗ |
| Wisconsin WI Transaction threshold repealed 2/20/2021. | $100k | repealed 2/20/2021 | current or previous calendar year | 5.72% | source ↗ |
| Wyoming WY Transaction threshold repealed 7/1/2024. | $100k | repealed 7/1/2024 | current or previous calendar year | 5.56% | source ↗ |
Economic nexus is a sales-tax obligation triggered by your sales volume into a state, not by physical presence. Since the 2018 South Dakota v. Wayfair decision, most states require out-of-state sellers to register and collect once they cross a sales threshold (commonly $100,000) or, in some states, a transaction count.
Fewer every year. Nine states removed their transaction-count threshold between 2023 and 2026 (South Dakota, Louisiana, Indiana, North Carolina, Wyoming, Alaska, Utah, and Illinois, with Kentucky's repeal effective August 1, 2026). Most states now use a dollar threshold only.
New York and Connecticut require you to exceed BOTH a dollar threshold AND a transaction threshold before nexus applies. Everywhere else with two thresholds, crossing EITHER one triggers nexus.
Five states have no state sales tax: Delaware, Montana, New Hampshire, and Oregon have none at all; Alaska has no state sales tax but allows local jurisdictions to impose one, with an economic-nexus threshold for those local taxes.
California, Texas, and New York use a $500,000 sales threshold instead of the more common $100,000, reflecting their market size.