New York Sales Tax Nexus: Economic Nexus Threshold (2026)
New York's economic nexus threshold for remote sellers is $500,000 in sales and 100 transactions (both tests must be met), measured over the immediately preceding four sales tax quarters (quarters: Mar 1-May 31, Jun 1-Aug 31, Sep 1-Nov 30, Dec 1-Feb 28/29). Marketplace sales count toward New York's threshold.
New York sales tax nexus: key facts
| Sales threshold | $500,000 |
|---|---|
| Transaction threshold | 100 transactions |
| Test | Sales AND transactions (both required) |
| What counts | Cumulative gross receipts from sales of TPP delivered into NY (over $500,000) AND more than 100 sales of TPP delivered into NY. Only TPP counts; marketplace sales are included. |
| Measurement period | Immediately preceding four sales tax quarters (quarters: Mar 1-May 31, Jun 1-Aug 31, Sep 1-Nov 30, Dec 1-Feb 28/29) |
| Marketplace sales count toward your threshold? | Yes, counted |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 4% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | June 21, 2018 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in New York?
Enter your New York sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the New York threshold
When it starts:
- Timing: file a Certificate of Registration within 30 days after the day the thresholds are met, and begin collecting tax 20 days after that.
- Confirm the numbers. Check your New York sales against the measure and period in the key facts above.
- Register before you collect. Use New York's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge New York sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in New York
A business with physical presence in NY (including property or inventory stored in NY, e.g. FBA/3PL) must register regardless of the $500,000/100-sale thresholds.
Marketplace sellers in New York
Do marketplace sales count toward your own threshold? Yes, counted.
The DTF FAQ asks whether sales made through an online marketplace into NY should be included when checking the thresholds, and answers yes. Marketplace sellers that must register report facilitated sales as gross sales and deduct them as nontaxable sales on their returns. The marketplace provider collects on facilitated TPP sales whether or not the seller is registered.
Other things to know about New York
- AND test: both more than $500,000 and more than 100 sales are required. A seller that meets only one is not required to register.
- The 3/8% Metropolitan Commuter Transportation District (MCTD) surcharge is included in local rates in NYC and the MCTD counties (e.g., Rockland). Combined rates are mostly 8% to 8.875% (Publication 718).
- The dollar threshold was raised from $300,000 to $500,000 by a June 24, 2019 amendment, retroactive to June 21, 2018 (the Wayfair decision date). Only TPP counts, not services.
Frequently asked questions
What is the New York economic nexus threshold?
$500,000 in sales and 100 transactions (both tests must be met), measured over the immediately preceding four sales tax quarters (quarters: Mar 1-May 31, Jun 1-Aug 31, Sep 1-Nov 30, Dec 1-Feb 28/29). What counts: Cumulative gross receipts from sales of TPP delivered into NY (over $500,000) AND more than 100 sales of TPP delivered into NY. Only TPP counts; marketplace sales are included.
Do marketplace sales count toward the New York threshold?
Yes, counted. The DTF FAQ asks whether sales made through an online marketplace into NY should be included when checking the thresholds, and answers yes. Marketplace sellers that must register report facilitated sales as gross sales and deduct them as nontaxable sales on their returns. The marketplace provider collects on facilitated TPP sales whether or not the seller is registered.
Does FBA or 3PL inventory in New York create nexus?
A business with physical presence in NY (including property or inventory stored in NY, e.g. FBA/3PL) must register regardless of the $500,000/100-sale thresholds.
When do I have to start collecting New York sales tax?
Timing: file a Certificate of Registration within 30 days after the day the thresholds are met, and begin collecting tax 20 days after that.
Registration: official registration page.
Does New York have a transaction-count test?
Yes: 100 transactions. New York requires both the dollar and the transaction test to be met.
Crossed the New York threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with New York's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm
- tax.ny.gov: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/do_i_need_to_register_for_sales_tax.htm
- tax.ny.gov: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/marketplace.htm
- tax.ny.gov: https://www.tax.ny.gov/pdf/notices/n19-1.pdf
- tax.ny.gov: https://www.tax.ny.gov/pdf/memos/sales/m19-2-1s.pdf
- tax.ny.gov: https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf
