Tools
Sales tax nexus checker for all 50 states
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(usually 200) as an alternative test; Connecticut and New York require both tests; seventeen jurisdictions have repealed a transaction test since 2018.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.
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.
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 is worked out in your browser. Our analytics records which fields you filled in and whether the result read over or under the threshold, never the state you chose or the figures you typed; nothing else is sent.
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.
What 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 |
Why there is no rate lookup here. A sales tax rate looks like it should be a simple lookup. It isn’t. The rate that applies to a sale is the combined state, county, city, and special-district rate at the exact location of the sale — and in many places a single ZIP code contains more than one combined rate. Type in a ZIP and you can easily get a number that’s close but wrong, and ‘close’ is what triggers under-collection and audit exposure.
Where to go next.
Embed this tool.
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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?
From a threshold to a registration
Over the line somewhere? Get the nexus review.
What happens after you call.
1. We talk for up to 30 minutes. You tell us where the books stand; we ask the questions that decide the scope. No charge.
2. We look at the file if we need to. You add us as an accountant user in your own QuickBooks® file, and you can remove us at any time. If the file cannot be priced without working inside it, we say so and propose the paid diagnostic, whose fee is credited in full against the cleanup.
3. You get a fixed fee in writing. What we will fix, what you will receive and one fixed fee. Nothing starts until you accept it.
We reply within one business day. Written fixed-fee scope within 3 business days of your call. No hourly billing.