2026 State Economic Nexus Thresholds: Every State's Sales Tax Rule for Remote Sellers

Last reviewed September 23, 2026 · Download the CSV

Original data report by RAHA Financials · Data checked September 23, 2026

Every US state with a sales tax sets its own rule for when an out-of-state (remote) seller must register and collect. We checked all 51 jurisdictions (the 50 states and DC) against official state sources. We're publishing the result as a free, citable table and CSV. The same data powers our free Sales Tax Nexus Checker and our state-by-state nexus pages.

Download: nexus-thresholds-2026.csv (51 rows, one per jurisdiction)

Key findings

Unless stated otherwise, percentages are of the 46 jurisdictions with a statewide sales tax (45 states plus DC).

1. $100,000 is the norm, not the rule. 41 of 46 jurisdictions (89.1%) use a $100,000 sales threshold. Alabama and Mississippi use $250,000 (4.3%). California, New York and Texas use $500,000 (6.5%).

2. More than a third still count transactions. 17 of 46 (37.0%) still have a transaction test: AR, CT, DC, GA, HI, MD, MI, MN, NE, NV, NJ, NY, OH, RI, VT, VA and WV.

   • 15 use an OR test: either test triggers nexus.
   • 2 use an AND test, so both are required. These are Connecticut ($100,000 and 200 sales) and New York (more than $500,000 and more than 100 sales).

3. The transaction test is disappearing. Our data records 8 state repeals since July 2023:

   • South Dakota (7/1/2023)
   • Louisiana (8/1/2023, from secondary sources)
   • Indiana (1/1/2024)
   • North Carolina (7/1/2024)
   • Wyoming (7/1/2024)
   • Utah (7/1/2025)
   • Illinois (1/1/2026)
   • Kentucky (8/1/2026)

   Alaska's local remote-seller code (ARSSTC) also dropped its test on 1/1/2025.

4. Every sales-tax jurisdiction has a marketplace facilitator law (46 of 46). But states split on whether marketplace sales count toward the seller's own threshold:

   • Counted: 20 (43.5%): CA, CT, DC, HI, ID, IA, KY, MD, MI, MN, MO, NE, NV, NJ, NY, NC, SC, TX, WA, WI
   • Excluded: 16 (34.8%): AL, AZ, AR, CO, FL, GA, IL, IN, ME, MA, MS, NM, OK, PA, TN, VA
   • Unclear in the official sources reviewed: 10 (21.7%): KS, LA, ND, OH, RI, SD, UT, VT, WV, WY

5. "Sales" means different things. 5 jurisdictions (10.9%) count only taxable sales toward the threshold: FL, MO, NM, ND and OK. Others count gross sales. Texas counts total Texas revenue, including nontaxable sales, sales for resale and marketplace sales.

6. Measurement periods vary.

   • 31 jurisdictions (67.4%) use the previous or current calendar year.
   • 6 (13.0%) look only at the previous calendar year: AL, FL, MI, NM, PA, RI.
   • 7 (15.2%) use a rolling 12 months: IL, MN, MS, MO, TN, TX, VT.
   • Connecticut uses the 12 months ending September 30. New York uses the preceding four sales-tax quarters.

7. Official guidance lags the law. Agency pages or publications for Kentucky, Louisiana, Maine and Utah still quoted repealed transaction tests. The Streamlined Sales Tax Governing Board table still listed the test for Maine and Kentucky.

8. Transparency on gaps. 18 of 51 records (35.3%) are flagged as being re-verified: 16 of the 46 sales-tax jurisdictions, plus New Hampshire and Oregon. Most flags exist because a state site blocked automated access, or because official guidance was silent on the marketplace question.

Methodology

Scope. The dataset has 51 entries:

• the 45 states with a statewide sales tax;
• the District of Columbia;
• the 5 states with no statewide sales tax (Alaska, Delaware, Montana, New Hampshire and Oregon).

For Alaska, we also record the local threshold set by the Alaska Remote Seller Sales Tax Commission (ARSSTC). It applies in the Commission's member jurisdictions.

Sources. Each entry was researched against the state's official revenue department page, statute or regulation. Every row links to its primary official source. Where a state website blocked automated access, we used, in order of preference:

• an Internet Archive snapshot of the official page (snapshot date recorded);
• the statute on the legislature's website;
• an official PDF.

Secondary sources were used only to build the list and cross-check it: the Sales Tax Institute state guide and the Streamlined Sales Tax Governing Board's remote seller table. Where they disagreed with an official source, the official source won.

Fields. For each jurisdiction we record:

• the dollar threshold and any transaction threshold;
• the test type (sales only, sales OR transactions, or sales AND transactions);
• what counts as "sales" and the measurement period;
• whether marketplace-facilitated sales count toward the seller's own threshold, and whether the state has a marketplace facilitator law;
• the effective date of the current rule and any recent changes;
• a physical-presence note;
• the source URL and the date last verified.

Verification flags. An entry is flagged as being re-verified when any of these apply:

• a key field could be confirmed only from a secondary source;
• an official source was silent (for example, on marketplace treatment);
• an imminent change needs rechecking.

Each flag has a written explanation in our dataset. Flagged rows are marked ⚠ below.

Verification date. All 51 entries were last verified on September 23, 2026.

Limits. This table covers statewide economic nexus for remote sellers. It does not cover:

• other nexus triggers, such as employees, contractors, trade shows or affiliates;
• local-only taxes (other than Alaska's ARSSTC rule);
• other taxes, such as income or gross receipts taxes.

Thresholds change. Check the linked official source before acting.

The full table

"Marketplace sales count?" asks whether a remote seller must include its marketplace-facilitated sales when testing its own threshold. The marketplace generally still collects on those sales. "Taxable sales only" marks states where only taxable sales count toward the dollar threshold. ⚠ means at least one field is being re-verified against an official source.

Each state name links to a page with the full rule, what counts as sales, registration timing, the physical-presence note and all sources.

How to cite this data

Please cite and link to the report:

RAHA Financials, 2026 State Economic Nexus Thresholds, rahafinancials.com/sales-tax-nexus/ (data checked September 23, 2026).

HTML version:

Source: <a href="https://rahafinancials.com/sales-tax-nexus/">RAHA Financials, 2026 State Economic Nexus Thresholds</a>

Journalists and bloggers are welcome to reproduce the table or any finding with that credit and link. Please include the "data checked" date, because thresholds change. For questions about the data, email [email protected].

Embed the checker

Want your readers to check their own states? Embed our free Sales Tax Nexus Checker. It runs in the reader's browser and stores nothing:

<iframe src="https://rahafinancials.com/tools/sales-tax-nexus-checker/embed/" title="Sales Tax Nexus Checker by RAHA Financials" width="100%" height="1100" style="border:0;max-width:760px" loading="lazy"></iframe>
<p style="font-size:13px"><a href="https://rahafinancials.com/tools/sales-tax-nexus-checker/">Sales Tax Nexus Checker</a> by RAHA Financials</p>

Updates

We re-check the dataset when states announce changes. Re-checks already scheduled:

• DC: the general rate is scheduled to move from 6% to 7% for periods beginning on or after October 1, 2026. We'll re-check after that date.
• South Dakota: the cut to a 4.2% state rate is scheduled to sunset, so the rate returns to 4.5% on July 1, 2027.
• All ⚠ rows: re-verification against the official source is in progress.

Related reading

• Sales Tax Nexus for E-commerce Sellers: 2026 Guide
• Which States Still Have a 200-Transaction Test in 2026?
• Amazon Collects Sales Tax, So I'm Covered? Not Always
• Does FBA Inventory Create Sales Tax Nexus?

Need help acting on this? RAHA Financials offers a Nexus Study. It includes:

• a state-by-state review of your sales and inventory locations;
• registration in states where you have nexus;
• a plan for any past-due periods.

It's a fixed price, quoted upfront. Ask about a Nexus Study.

This report provides general information for educational purposes and is not tax, legal or accounting advice. Thresholds and rules change. Always confirm with the state's official guidance or a qualified professional before acting.