Free tool · Economic nexus · 50 states + DC
Are you over a state’s sales-tax nexus threshold?
Pick a state, enter your sales into it, and read your number against the state’s published economic-nexus rule — the dollar test, the transaction test where one still exists, the measure it uses, and the period it counts. Every threshold is dated and sourced; every result ends with “confirm with the state.” It reads a rule; it does not make the registration decision for you.
Since South Dakota v. Wayfair (2018) a state can require a seller with no physical presence to collect its sales tax on volume alone. As of August 1, 2026 the usual line is $100,000 in sales over the previous or current calendar year; Alabama and Mississippi use $250,000, and California, New York and Texas $500,000. Sixteen states and DC still count transactions (usually 200) as an alternative test; Connecticut and New York require both tests; seventeen jurisdictions have repealed a transaction test since 2018. Four states have no sales tax. The catch is the measure — gross, retail, or taxable sales — and whether marketplace sales count, which the checker names for the state you pick. Physical presence creates nexus regardless. General information, not tax advice.
TechBrot Inc. · independent Certified QuickBooks ProAdvisor firm — not affiliated with Intuit Inc. Thresholds from the Sales Tax Institute’s Economic Nexus State Guide as of August 1, 2026, cross-checked against the site’s own verified state pillars.
Economic nexus, in five questions.
What is the economic-nexus threshold for sales tax?
The volume of sales into a state that obligates a seller with no physical presence there to register, collect, and remit that state’s sales tax, under South Dakota v. Wayfair (2018). As of August 1, 2026 the most common threshold is $100,000 in sales over the previous or current calendar year; Alabama and Mississippi use $250,000, and California, New York and Texas use $500,000. Sixteen states and DC still count transactions (usually 200, as an alternative test); Connecticut and New York require both tests. Four states — Delaware, Montana, New Hampshire, Oregon — have no state sales tax at all.
Do the 200-transaction thresholds still apply?
In fewer states every year. As of August 1, 2026, sixteen states and DC still run a transaction test alongside the dollar test, but seventeen jurisdictions have repealed theirs since 2018 — South Dakota (July 2023), Louisiana (August 2023), Indiana (January 2024), North Carolina and Wyoming (July 2024), Utah (July 2025), Illinois (January 2026) and Kentucky (August 2026) among them. A seller with many low-value orders who was over a transaction test in 2022 may be under the threshold today, and the reverse never happens: the dollar test remains everywhere a sales tax exists.
Does it matter whether the threshold measures gross, retail, or taxable sales?
Yes, and it is the commonest way the number gets read wrong. “Gross sales” states count everything including exempt and resale sales; “retail sales” states exclude wholesale; “taxable sales” states (Florida, Arkansas, New Mexico, Oklahoma, North Dakota, Missouri) count only what would be taxable there. The measurement period also varies — previous or current calendar year, a trailing twelve months, the four preceding sales-tax quarters in New York. The checker names the measure and the period for the state you pick.
Do marketplace sales like Amazon count toward my threshold?
It depends on the state. Where a marketplace facilitator collects on your behalf, some states still count those sales toward your own threshold (California, Texas, New York, Ohio and others) and some exclude them (Florida, Arizona, Georgia, Illinois and others). The reference table on this page flags each state as marketplace “included” or “excluded” per the source; if you sell through a marketplace and directly, run the checker with and without the marketplace volume.
If I am over the threshold, what happens next?
Registration with the state, collection at the correct address-level rate from the point the threshold was crossed, and filing on the state’s schedule — and, if you crossed it some time ago, a decision about back periods that is usually a voluntary-disclosure conversation for your CPA. TechBrot’s sales tax compliance engagement handles the nexus review, registration, and QuickBooks setup, and coordinates filing with your CPA; we are an independent firm, not Intuit, and this tool is general information, not tax advice.
Check one state at a time.
Pick the state, enter your sales into it over the period the state counts, and — where the state still counts them — your separate transactions. Everything stays in your browser; nothing is sent anywhere.
Against the published threshold
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Pick a state to see its published threshold.
Enter your sales into the state (and, where it counts them, your transaction count) to read the result against the published rule.
Thresholds as of August 1, 2026, from the Sales Tax Institute, Economic Nexus State Guide. States change them on their own schedules; physical presence creates nexus regardless of volume. Confirm with the state before registering.
Book the discovery callWhat the result is reading, and what it is not.
The checker compares the number you enter with the state’s published dollar threshold, and — in the 17 jurisdictions that still run one — with its transaction threshold, applying that state’s own rule for how the two combine: an alternative test in most of them, both required in Connecticut and New York. That is the whole calculation, and it is shown in the result.
What it cannot check is whether you entered the right number. Four things decide that. The measure: “gross sales” states count everything including exempt and resale sales, “retail sales” states exclude wholesale, and “taxable sales” states count only what would be taxable there. The period: previous or current calendar year in most states, a trailing twelve months in some, the four preceding sales-tax quarters in New York. Marketplace sales: counted toward your own threshold in some states, excluded where a facilitator collects in others — the table flags each. Physical presence: an office, an employee, inventory in a fulfillment center, a contractor on site creates nexus regardless of volume, and this tool does not ask about it.
So the result is a reading, not a ruling: “on the published rule, this number is over” or “under.” It tells you which state to have the conversation about first. The nexus review is that conversation, with a person, against your real sales by state.
Every state’s economic-nexus threshold, as of August 1, 2026.
4 states levy no sales tax. 3 use a $500,000 test, 2 use $250,000, the rest $100,000. 17 jurisdictions still run a transaction test; 17 have repealed one since 2018. Source: Sales Tax Institute, Economic Nexus State Guide; six figures cross-checked against our own verified state pillars.
| State | Sales | Transactions | Period | Measure | Marketplace sales |
|---|---|---|---|---|---|
| Alabama | $250,000 | none | the previous calendar year | retail sales | excluded |
| Alaska | $100,000 | none — 200-transaction test repealed January 1, 2025 | the current or previous calendar year | gross sales — Alaska has no state sales tax; this threshold is the Alaska Remote Sellers Sales Tax Commission’s, applied for its member boroughs and cities, which set their own rates. | included |
| Arizona | $100,000 | none | previous or current calendar year | gross sales | excluded |
| Arkansas | $100,000 | 200+ (or) | previous or current calendar year | taxable sales | excluded |
| California | $500,000 | none — 200-transaction test repealed April 25, 2019 | the preceding or current calendar year | gross sales of tangible personal property | included |
| Colorado | $100,000 | none — 200-transaction test repealed April 14, 2019 | previous or current calendar year | retail sales | excluded |
| Connecticut | $100,000 | 200+ (and) | the 12-month period ending September 30 | retail sales | included |
| Delaware | No state sales tax. Delaware levies a gross receipts tax on the seller instead — see the Delaware pillar. | ||||
| District of Columbia | $100,000 | 200+ (or) | previous or current calendar year | retail sales | included |
| Florida | $100,000 | none | the previous calendar year | taxable sales | excluded |
| Georgia | $100,000 | 200+ (or) | previous or current calendar year | retail sales of tangible personal property | excluded |
| Hawaii | $100,000 | 200+ (or) | the current or preceding calendar year | gross sales — Hawaii’s tax is the General Excise Tax on the seller, not a sales tax. | included |
| Idaho | $100,000 | none | previous or current calendar year | gross sales | included |
| Illinois | $100,000 | none — 200-transaction test eliminated January 1, 2026 | the preceding 12-month period | retail sales | excluded |
| Indiana | $100,000 | none — 200-transaction test repealed January 1, 2024 | the calendar year of the sale or the prior year | gross sales | excluded |
| Iowa | $100,000 | none — 200-transaction test repealed May 3, 2019 | the current or preceding calendar year | gross sales | included |
| Kansas | $100,000 | none | the current or preceding calendar year | gross sales | included |
| Kentucky | $100,000 | none — 200-transaction test repealed August 1, 2026 | previous or current calendar year | gross sales | included |
| Louisiana | $100,000 | none — 200-transaction test repealed August 1, 2023 | previous or current calendar year | gross sales | included |
| Maine | $100,000 | none — 200-transaction test repealed January 1, 2022 | previous or current calendar year | gross sales | excluded |
| Maryland | $100,000 | 200+ (or) | previous or current calendar year | gross sales | included |
| Massachusetts | $100,000 | none — transaction test removed effective October 1, 2019 | previous or current calendar year | gross sales | excluded where the facilitator collects |
| Michigan | $100,000 | 200+ (or) | the previous calendar year | gross sales | included |
| Minnesota | $100,000 | 200+ (or) | the 12-month period ending on the last completed quarter | retail sales | included |
| Mississippi | $250,000 | none | the prior 12-month period | gross sales | excluded |
| Missouri | $100,000 | none | the previous 12-month period, reviewed quarterly | taxable sales of tangible personal property | included |
| Montana | No state sales tax. | ||||
| Nebraska | $100,000 | 200+ (or) | previous or current calendar year | retail sales | included |
| Nevada | $100,000 | 200+ (or) | previous or current calendar year | retail sales | included |
| New Hampshire | No state sales tax. | ||||
| New Jersey | $100,000 | 200+ (or) | previous or current calendar year | gross sales | included |
| New Mexico | $100,000 | none | the previous calendar year | taxable sales — New Mexico’s tax is a gross receipts tax on the seller, not a sales tax. | excluded |
| New York | $500,000 | 100+ (and) | the preceding four sales-tax quarters | gross receipts from sales of tangible personal property | included |
| North Carolina | $100,000 | none — 200-transaction test repealed July 1, 2024 | previous or current calendar year | gross sales | included |
| North Dakota | $100,000 | none — 200-transaction test repealed December 31, 2018 | previous or current calendar year | taxable sales | excluded |
| Ohio | $100,000 | 200+ (or) | previous or current calendar year | retail sales | included |
| Oklahoma | $100,000 | none | the preceding or current calendar year | taxable sales | excluded |
| Oregon | No state sales tax. Oregon levies a Corporate Activity Tax on commercial activity instead — see the Oregon pillar. | ||||
| Pennsylvania | $100,000 | none | the prior calendar year | gross sales across all channels | included |
| Rhode Island | $100,000 | 200+ (or) | the immediately preceding calendar year | gross sales | included |
| South Carolina | $100,000 | none | previous or current calendar year | gross sales | included |
| South Dakota | $100,000 | none — 200-transaction test repealed July 1, 2023 | previous or current calendar year | gross revenue | included |
| Tennessee | $100,000 | none | the previous 12-month period | retail sales | excluded |
| Texas | $500,000 | none | the preceding twelve calendar months | gross revenue from all sales | included |
| Utah | $100,000 | none — 200-transaction test repealed July 1, 2025 | previous or current calendar year | gross sales | excluded |
| Vermont | $100,000 | 200+ (or) | the prior four calendar quarters | gross sales | included |
| Virginia | $100,000 | 200+ (or) | previous or current calendar year | retail sales | excluded |
| Washington | $100,000 | none — 200-transaction test repealed March 14, 2019 | the current or preceding calendar year | gross income | included |
| West Virginia | $100,000 | 200+ (or) | the preceding or current calendar year | gross sales | included |
| Wisconsin | $100,000 | none — 200-transaction test repealed February 20, 2021 | previous or current calendar year | gross sales | included, conditionally |
| Wyoming | $100,000 | none — 200-transaction test repealed July 1, 2024 | previous or current calendar year | gross sales | excluded |
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Questions about the checker.
Where do the thresholds come from, and how current are they?
Is “likely over” a decision that I must register?
Does physical presence still create nexus?
Why does the transaction box disappear for some states?
What about states with no sales tax?
Is TechBrot affiliated with Intuit?
From a threshold to a registration
Over the line somewhere? Get the nexus review.
A free 30-minute call maps your actual sales by state against current thresholds and your physical footprint, so you register where you must and nowhere you needn’t. Registration, collection setup, and filing coordination follow on a written fixed-fee scope. Independent firm — not Intuit; filing coordinated with your CPA.