Which States Still Have a 200-Transaction Test in 2026?

As of September 23, 2026, 17 jurisdictions still have a transaction test: AR, CT, DC, GA, HI, MD, MI, MN, NE, NV, NJ, NY, OH, RI, VT, VA and WV. Connecticut and New York require both the dollar and transaction tests. New York counts more than 100 sales; the rest use 200.

Last reviewed September 23, 2026

For small-ticket sellers, the transaction test is often the threshold that bites first. Two hundred $15 orders is only $3,000 of sales, yet in some states that's enough for economic nexus. The good news: the list keeps getting shorter. Here is where it stands in 2026, from our state-by-state dataset, last checked September 23, 2026.

Which states still have a transaction test?

17 of the 46 jurisdictions with a sales tax still count transactions alongside dollars:

⚠ = at least one detail in this state's record is being re-verified against an official source. For Ohio, Rhode Island, Vermont and West Virginia, the open point is how marketplace sales are treated, not the transaction test itself. Ohio's official page, checked September 23, 2026, still shows the 200-transaction test.

What's the difference between an OR test and an AND test?

OR (15 jurisdictions). Meeting either test creates economic nexus. $30,000 from 250 orders into New Jersey passes the transaction test, so the seller has nexus there even though sales are far below $100,000.

AND (Connecticut and New York). You need both.

• Connecticut: at least $100,000 of gross receipts and 200 or more retail sales, over the 12 months ending September 30.
• New York: more than $500,000 of sales of tangible personal property delivered into New York and more than 100 sales, over the preceding four sales-tax quarters. Only tangible goods count. A seller with $2 million from 80 orders doesn't meet New York's economic test. (Inventory in New York is a separate matter: it creates physical nexus.)

We ran two Examples through our Sales Tax Nexus Checker. Both are hypothetical. Connecticut with $95,000 from 260 orders shows Approaching: the transaction test is met, but sales are at 95%, and both are needed. New York with $2,000,000 from 80 orders also shows Approaching: the sales test is met, but orders are at 80% of the 100-sale test.

Which states removed their transaction test, and when?

The trend is clear: states keep dropping the transaction test. These are the repeals recorded in our data:

Earlier repeals recorded in our data include Washington (March 14, 2019), Colorado (2019) and North Dakota (July 1, 2019; flagged for re-verification).

Watch out for stale pages. Official guidance sometimes lags the law. Our research found outdated "$100,000 or 200" wording in Kentucky, Louisiana and Maine agency guidance, and in a Utah Tax Commission publication (Pub 25), after the tests were repealed. It also found outdated wording in the Streamlined Sales Tax Governing Board table for Maine and Kentucky. If a source contradicts the statute, the statute generally controls. Each of our state pages shows the rule we recorded and the source behind it.

Does a transaction count include marketplace orders?

It depends on the state, in the same way as the dollar test. DC's own example: 100 sales on your website plus 150 marketplace sales exceeds its 200-sale test. Virginia, which excludes marketplace sales, says a seller that also sells through a facilitator registers only if its direct sales exceed $100,000 or reach 200 transactions. In states that exclude marketplace sales, marketplace orders generally shouldn't be in your count either.

Our checker asks for one transaction figure per state. If you pass a state's transaction test only because your count includes marketplace orders, and that state excludes or is unclear about marketplace sales, the checker shows a caution. Split your count by channel before you rely on the result.

What should small-ticket sellers do?

1. Count orders by state, not just dollars. Low average order values can trip the 200-order test long before $100,000.
2. Check the period. Michigan and Rhode Island look at the previous calendar year; Minnesota and Vermont use a rolling 12 months; New York uses four sales-tax quarters.
3. Re-check states you registered in only because of transactions. If that state has since repealed its test, your obligation may have changed. Illinois' conversion of transaction-only registrations is one example.
4. Get advice before closing an account. Indiana, for example, let a seller that met only the transaction test in 2023 close its account in 2024 if it didn't reach $100,000, but it still had to file all required 2024 returns.

If you've outgrown spreadsheets, RAHA's Nexus Study reviews your sales and inventory state by state, handles registrations where you have nexus, and plans for any past periods. It's a fixed price, quoted upfront. Ask about a Nexus Study, or see our e-commerce accounting services. For the bigger picture, read the 2026 sales tax nexus guide.

Frequently asked questions

Does Illinois still have a 200-transaction threshold?

No. Public Act 104-0006 removed it effective January 1, 2026. Illinois now uses $100,000 of gross receipts, tested quarterly over a rolling 12 months.

Does Kentucky still have a 200-transaction threshold?

No. HB 757 repealed it effective August 1, 2026. Kentucky now uses $100,000 only, and marketplace-facilitated sales count toward it.

Is New York's test 100 or 200 transactions?

New York requires more than 100 sales and more than $500,000 of sales of tangible goods delivered into New York. Both must be met.

If I pass the transaction test but not the dollar test, do I have nexus?

In the 15 OR jurisdictions, yes, economic nexus generally applies. In Connecticut and New York, no: both tests must be met.

Does Georgia have a transaction test?

Yes. Georgia's Policy Bulletin SUT-2019-02 shows $100,000 or 200 separate retail sales. Some secondary sources wrongly show no transaction test for Georgia.

Sources

• Connecticut DRS: https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs
• New York DTF, nexus: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm
• New Jersey Division of Taxation, remote sellers FAQ: https://www.nj.gov/treasury/taxation/remotesellersfaq.shtml
• DC OTR, sales and use tax FAQs: https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs
• Georgia DOR, Policy Bulletin SUT-2019-02: https://dor.georgia.gov/media/35301/download
• Ohio Department of Taxation, out-of-state sellers: https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/out-of-state-sellers
• Kentucky 2026 Acts ch. 161 (HB 757): https://apps.legislature.ky.gov/law/acts/26RS/documents/0161.pdf
• Illinois DOR, Bulletin FY 2026-12: https://tax.illinois.gov/research/publications/bulletins/fy-2026-12.html
• Utah State Tax Commission, remote sellers: https://tax.utah.gov/business/sales-tax/other-sales-tax/out-of-state-remote-sellers/
• ARSSTC Uniform Remote Seller Sales Tax Code: https://arsstc.org/wp-content/uploads/2024/09/Uniform-Code_2024-revisions_final_070824.pdf
• NCDOR, remote sales FAQ: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/remote-sales/frequently-asked-questions-remote-sales
• Wyoming Statutes Title 39: https://wyoleg.gov/statutes/compress/title39.pdf
• Indiana DOR, remote sellers: https://www.in.gov/dor/i-am-a/business-corp/remote-sellers/
• Maine statute 36 M.R.S. §1754-B: https://legislature.maine.gov/statutes/36/title36sec1754-B.html
• South Dakota DOR, remote seller bulletin: https://dor.sd.gov/media/yh0n3oc2/remote-seller-bulletin.pdf
• Louisiana Remote Sellers Commission, FAQ: https://remotesellers.louisiana.gov/FAQ

This guide provides general information for educational purposes and is not tax, legal or accounting advice. Consult a qualified professional before acting.