TaxValet: Economic Nexus Thresholds

	A	B	C	D	E	F	G	H	I	J	K
1		Let TaxValet Determine Where You Have Met Economic Nexus Thresholds - Schedule a Consultation Here							Last Updated 9/01/2025
2		Please do not forget about Notice & Reporting requirements which are similar to economic nexus thresholds
3	State	Abb.	Effective Date	Time Period	What to Include	Sales Threshold	or Volume Threshold	Notes	When to Register		Blog

4	Alabama	AL	10/1/2018	Previous Calendar Year	Retail sales made directly by the seller, whether taxable or non-taxable, exclude wholesale and marketplace	$250,000	NA	See state notice.	Next transaction (presumed)
5	Alaska	AK	3/9/2020	Current or Previous Calendar Year	Gross sales, marketplace included	$100,000	NA	See state website.	Within 30 days of meeting the threshold
6	Arizona	AZ	10/1/2019	Current or Previous Calendar Year	Gross Retail sales, excluding marketplace. Exclude Cloud Based Subsciptions, if applicable	$100,000	NA	See state notice.	Within 30 days of crossing threshold	Note: Sales threshold was updated during 2019 through 2021: $200,000 in 2019; $150,000 in 2020; and $100,000 in 2021 and thereafter
7	Arkansas	AR	7/1/2019	Current or Previous Calendar Year	Taxable Sales, marketplace excluded	$100,000	or 200	See state notice.	Next transaction (presumed)
8	California	CA	4/1/2019	Current or Previous Calendar Year	All Sales of Tangible Personal Property	$500,000	NA	See state notice.	On the date in which you crossed threshold		Link
9	Colorado	CO	6/1/2019	Current or Previous Calendar Year	Retail Sales (marketplace excluded), commidities, services	$100,000	NA	See state notice.	Within 90 days of crossing threshold
10	Connecticut	CT	12/1/18, Updated 7/1/19	12 Months Preceeding September 30th	Gross sales, including marketplace Must meet both thresholds	$100,000	and 200	See state statute.	Next transaction (presumed)
11	District of Columbia	DC	1/1/2019	Current or Previous Calendar Year	Retail Sales- TPP, Taxable Services and Digital Goods, including marketplace	$100,000	or 200	See state notice.	Next transaction (confirmed)
12	Florida	FL	7/1/2021	Previous Calendar Year	Retail Sales- Taxable sales, excluding marketplace	$100,000	NA	See state notice.	Next transaction (presumed)		Link
13	Georgia	GA	1/1/2019	Current or Previous Calendar Year	Retail Sales of TPP delivered electronically or physically, including marketplace	$100,000	or 200	See state notice.	Next transaction (presumed)
14	Hawaii	HI	7/1/2018	Current or Previous Calendar Year	Gross Sales	$100,000	or 200	See state notice.	Within 30 days of crossing threshold
15	Idaho	ID	6/1/2019	Current or Previous Calendar Year	Gross Sales	$100,000	N/A	See state notice.	Next transaction (presumed)
16	Illinois	IL	10/1/2018	Prior 12 months from the last completed quarter	Gross Receipts, resale and marketplace excluded	$100,000	or 200	See state notice.	First day of the quarter immediately following the end of the 12-month lookback period
17	Indiana	IN	10/1/2018	Current or Previous Calendar Year	Gross Sales, excluding marketplace	$100,000	NA	See state notice.	Upon reaching the threshold
18	Iowa	IA	1/1/2019	Current or Previous Calendar Year	Gross Sales	$100,000	NA	See state notice.	Next transaction (confirmed)
19	Kansas	KS	7/1/2021	Current or Previous Calendar Year	Gross Sales	$100,000	NA	See state notice.	Next transaction (confirmed)		Link
20	Kentucky	KY	10/1/2018	Current or Previous Calendar Year	Gross Sales	$100,000	or 200	See state notice.	by the first day of the calendar month that begins no later than 60 days (previously 30 days). Effective July 1, 2021.
21	Louisiana	LA	7/1/2020	Current or Previous Calendar Year	Gross Sales	$100,000	NA	See state notice.	Submit application within 30 calendar days. Begin collecting/remitting within 60 calendar days	item 14: https://revenue.louisiana.gov/Miscellaneous/Remote%20Sellers%20FAQs%2006.24.2020.pdf	Link
22	Maine	ME	7/1/2018	Current or Previous Calendar Year	Gross Sales, excluding marketplace	$100,000	NA	See state notice.	On or before the first day of the first month that begins at least 30 days after exceeding the threshold
23	Maryland	MD	10/1/2018	Current or Previous Calendar Year	Gross Sales and taxable services (could be digital products)	$100,000	or 200	See state notice.	1st of Month following when threshold is crossed
24	Massachusetts	MA	10/1/2018, Updated 10/1/19	Current or Previous Calendar Year	Gross Sales, excluding marketplace	$100,000	NA	See state notice.	1st of Month beginning two months after threshold crossed
25	Michigan	MI	10/1/2018	Previous Calendar Year	Gross Sales	$100,000	or 200	See state notice.	Following January 1st (October 1st, 2018, if threshold crossed in 2017)
26	Minnesota	MN	10/1/18, Updated 10/1/19	Prior 12 Months	Retail Sales, including marketplace	$100,000	or 200	See state notice.	Within 60 days of crossing threshold
27	Mississippi	MS	9/1/2018	Prior 12 Months	Gross Sales	$250,000	NA	See state notice.	Next transaction (presumed)
28	Missouri	MO	1/1/2023	The 12-month period ending on the last day of the most recently completed calendar quarter	Gross Sales excluding Wholesale and Exempt Sales	$100,000	NA	See bill.	1/1/2023 Within 3 months of the close of the most recent calendar quarter when the threshold was crossed.		Link
29	Nebraska	NE	4/1/2019	Current or Previous Calendar Year	Retail Sales, including marketplace	$100,000	or 200	See state notice.	1st day of second calendar month after crossing threshold
30	Nevada	NV	11/1/2018	Current or Previous Calendar Year	Retail Sales, including marketplace	$100,000	or 200	See state website.	1st of month within 30 days of crossing threshold
31	New Jersey	NJ	11/1/2018	Current or Previous Calendar Year	Gross Sales	$100,000	or 200	See state notice.	Within 30 days
32	New Mexico	NM	7/1/2019	Previous Calendar Year	Gross Sales, excluding marketplace	$100,000	NA	See state notice.	January 1st (presumed)
33	New York	NY	6/21/18, Updated 6/24/2019	Immediately Preceeding 4 Sales Tax Quarters (Ended May 31, Aug 31, Nov 30, Feb 28)	All sales of tangible personal property, must meet both thresholds	$500,000	AND 100 (Requires both sales and transaction count thresholds be met)	See state notice	Register within 30 days Collect/remit within 50 days
34	North Carolina	NC	11/1/2018	Current or Previous Calendar Year	Gross Sales	$100,000	NA	See state notice	1st day of second calendar month after crossing threshold
35	North Dakota	ND	10/1/2018	Current or Previous Calendar Year	Taxable Sales	$100,000	NA	See state notice.	Following calendar year or within 60 days, whichever is earlier
36	Ohio	OH	1/1/18, Updated 8/1/19	Current or Previous Calendar Year	Retail Sales (including marketplace)	$100,000	or 200	See state notice.	Next transaction (confirmed)
37	Oklahoma	OK	11/1/2019	Current or Previous Calendar Year	Taxable Merchandise, marketplace excluded	$100,000	NA	See state notice.	First of month on month after threshold crossed
38	Pennsylvania	PA	4/1/18, Updated 7/1/19	Previous fiscal calendar year- beginning on July 1st for 2018 and April 1st for subsequent years.	Gross sales, marketplace excluded	$100,000	NA	See state notice	April 1st for crossing threshold in prior calendar year However, if threshold was crossed in 2018, use July 1, 2019 as start date.
39	Puerto Rico	PR	01/01/2021	Current or Previous Accouting Year	Gross Sales, marketplace excluded	$100,000	or 200	See state notice	Next transaction (presumed)
40	Rhode Island	RI	8/17/17, Updated 7/1/2019	Previous Calendar Year	Gross Sales	$100,000	or 200	See state notice.	January 1st	Note: RI does not have any current regs regarding when to file. Email from RI indicating January 1st of following calendar year:
41	South Carolina	SC	11/1/2018	Current or Previous Calendar Year	Gross Sales	$100,000	NA	See state notice.	1st day of second calendar month crossing threshold
42	South Dakota	SD	11/1/2018	Current or Previous Calendar Year	Gross Sales	$100,000	NA	See state notice.	Not required to register and remit the tax prior to the first day of the first month that begins at least thirty days after meeting the criteria.	Prior to 2/14/2025 this was "Next transaction (confirmed)".
43	Tennessee	TN	10/1/2019	Prior 12 Months	Retail Sales (including taxable services), excluding marketplace and resale	$100,000	NA	See state notice.	1st day of third calendar month crossing threshold
44	Texas	TX	10/1/19	Prior 12 Months	Gross Sales	$500,000	NA	See state website.	1st day of fourth calendar month crossing threshold
45	Utah	UT	1/1/2019	Current or Previous Calendar Year	Gross Sales, excluding marketplace	$100,000	NA	See state notice.	Next transaction (presumed)
46	Vermont	VT	7/1/2018	Last 4 Completed Calendar Quarters	Gross Sales	$100,000	or 200	See state website.	First of month, 2 calendar months after crossing the threshold evaluated quarterly (February 1st, May 1st, August 1st, November 1st, )
47	Virginia	VA	7/1/2019	Current or Previous Calendar Year	Gross Sales, excluding marketplace	$100,000	or 200	See state notice.	Within 30 days
48	Washington	WA	1/1/18, Updated 10/1/2018	Current or Previous Calendar Year	Gross Sales	$100,000	NA	See state notice.	1st day of the month at least 30 days after crossing threshold
49	West Virginia	WV	1/1/2019	Current or Previous Calendar Year	Gross Sales	$100,000	or 200	See state notice.	Next transaction (confirmed)
50	Wisconsin	WI	10/1/2018	Current or Previous Calendar Year	Gross Sales	$100,000	NA	See state notice.	Next transaction (confirmed)
51	Wyoming	WY	2/1/2019	Current or Previous Calendar Year	Gross Sales	$100,000	NA	See state notice.	Next transaction (presumed)
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