U.S. States Economic Nexus Status

	B	C	D	E	F	H	I	J	K	L
1	U.S. States Economic Nexus Status
2	State	Enforcement Date	Type Of Threshold	Threshold Calculation	Other Nexus Law	State	Enforcement Date	Type Of Threshold	Threshold Calculation	Other Nexus Law
3	Alabama	10/1/2018	$250,000 in sales	Previous calendar year's in-state sales		Montana	Does not impose a state sales or use tax
4	Alaska	Does not impose a state sales or use tax				Nebraska	1/1/2019	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.
5	Arizona	10/1/2019	$200,000 in sales*			Nevada	10/1/2018	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.
6	Arkansas	7/1/2019	$100,000 in taxable sales or 200 separate transactions	Previous or current calendar year's in-state sales.	Click-through and Affiliate Nexus	New Hampshire	Does not impose a state sales or use tax
7	California	4/1/2019	$500,000 in sales	Preceding or current calendar year	Click-through and Affiliate Nexus	New Jersey	11/1/2018	$100,000 in taxable/nontaxable sales or 200 separate transactions	Previous or current calendar year's in-state sales.	Click-through and Affiliate Nexus
8	Colorado	12/1/2018	$100,000 in sales	Previous or current calendar year's in-state sales.	Click-through and Affiliate Nexus	New Mexico	7/1/2019	$100,000 in sales	Previous calendar year
9	Connecticut	12/1/2018	$100,000 in sales and 200 separate transactions*	Preceding year's in-state sales		New York	6/21/2018	$500,000 in sales AND 100 separate transactions	Immediately preceding four sales tax quarters	Click-through and Affiliate Nexus
10	Delaware	Does not impose a state sales or use tax				North Carolina	11/1/2018	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.
11	District of Columbia	1/1/2019	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.		North Dakota	10/1/2018	$100,000 in sales or 200 separate transactions*	Previous or current calendar year's in-state sales.
12	Florida					Ohio	8/1/2019	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.
13	Georgia	1/1/2019	$250,000 in sales or 200 separate transactions*	Previous or current calendar year's in-state sales.		Oklahoma	7/1/2018	$100,000	Preceding 12-month in-state sales.
14	Hawaii	7/1/2018	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.		Oregon	Does not impose a state sales or use tax
15	Idaho	6/1/2019	$100,000 in sales	Previous or current calendar year's in-state sales.	Click-through nexus	Pennsylvania	7/1/2019	$100,000 in sales*	Preceding 12-month in-state sales.
16	Illinois	10/1/2018	$100,000 in sales or 200 separate transactions	Preceding 12-month period		Rhode Island	8/17/2017	$100,000 in sales or 200 separate transactions	Preceding 12-month in-state sales.
17	Indiana	10/1/2018	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.		South Carolina	11/1/2018	$100,000 in taxable/nontaxable sales	Previous or current calendar year's in-state sales.
18	Iowa	1/1/2019	$100,000 in sales	Previous or current calendar year's in-state sales.		South Dakota	11/1/2018	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.
19	Kansas	10/1/2019	All remote sellers must collect and remit sales tax as of 10/1/2019		Click-through and Affiliate Nexus	Tennessee	7/1/2019	$500,000 in sales	Preceding 12-month in-state sales.
20	Kentucky	10/1/2018	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.		Texas	10/1/2019	$500,000 in sales	Preceding 12-month in-state sales.	Affiliate Nexus
21	Louisiana	7/1/2020	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.		Utah	1/1/2019	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.	Affiliate nexus
22	Maine	7/1/2018	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.		Vermont	7/1/2018	$100,000 in sales or 200 separate transactions	Any 12-month period that contains a tax liability.
23	Maryland	10/1/2018	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.		Virginia	7/1/2019	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.	Affiliate nexus
24	Massachusetts	10/1/2017	$100,000 in sales	Preceding calendar year	Cookie Nexus	Washington	10/1/2018	$100,000 in sales or 200 separate transactions*	Previous or current calendar year's in-state sales.
25	Michigan	10/1/2018	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.	Click-through and Affiliate Nexus	West Virginia	1/1/2019	$100,000 in sales or 200 separate transactions	Immediately preceding calendar year.	Affiliate nexus
26	Minnesota	10/1/2018	$100,000 in sales or 200 separate transactions*	12 consecutive months in-state sales.		Wisconsin	10/1/2018	$100,000 in taxable/nontaxable sales or 200 separate transactions	Previous federal taxable year's in-state sales
27	Mississippi	9/1/2018	$250,000 in sales	Prior 12-month in-state sales.		Wyoming	2/1/2019	$100,000 in sales or 200 separate transactions	Previous or current calendar year's in-state sales.
28	Missouri	8/28/2013			Click-through and Affiliate Nexus
29									Updated:	4/14/20
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31	AZ - The sales threshold begins at $200,000 in 2019, reduces to $150,000 in 2020, and reduces to $100,000 for years 2021 and beyond
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33	CT - Beginning January 1, 2020, services sold from outside of CT to a destination in CT will be subject to sales tax.
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35	GA - Beginning January 1, 2020, the threshold changes to $100,000 in sales or 200 transactions
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37	MA - Prior to October 1, 2019, the threshold was $500,000 in sales AND 100 transactions in prior or current taxable year
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39	MN - Prior to October 1, 2019, the threshold was 10 transactions totaling over $100,000 in sales or 100 separate transactions
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41	ND - The 200 transaction threshold was removed effective 1/1/2019, but if a remote seller exceeded the 200-separate-transaction threshold between October 1, 2018 - December 31, 2018, then it would still have established economic nexus for that period.
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43	OK - Prior to November 1, 2019, threshold was $10,000 sales (Election to report or collect)
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45	PA - Prior to July 1, 2019, option to collect or report if over $10,000 in sales (4/1/2018)
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47	WA - The 200 transaction threshold was removed effective 3/14/2019, but if a remote seller exceeded the 200-separate-transaction threshold between October 1, 2018 - March 14, 2019, then it may still have established economic nexus for that period.
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