Where do I owe sales tax? Check your nexus by state

Not always. All 46 jurisdictions with a statewide sales tax have a marketplace facilitator law, so Amazon, eBay, Etsy and similar marketplaces generally collect the tax on the sales they facilitate. But 20 of them count those marketplace sales toward your own threshold. If your total crosses it, you may need to register and collect on your direct sales (your own website, wholesale and so on).

Some states say a seller that sells only through collecting marketplaces does not need to register (see the notes for Iowa, Maryland, Michigan, Missouri and Texas). Others differ: Connecticut says such sellers still register but can mark that their sales are marketplace-only. Check each state's page.

Generally yes. Inventory stored in a state, including in an Amazon FBA or third-party (3PL) warehouse, is usually treated as a physical presence that creates nexus whatever your sales volume, so this checker flags it as nexus. There are state-specific wrinkles: for example, Nevada and Maryland say a seller selling only through collecting marketplaces does not need to register even with inventory there, and Illinois treats a seller that fulfills orders from inventory in the state as an in-state retailer rather than a remote one. Read the physical-presence note on each state's page.

You generally need to register with the state, start collecting its sales tax (plus any local taxes) on taxable sales, and file returns. The start date differs by state. For example:

• Texas: The $500,000 figure is a safe harbor: sellers under it in the preceding 12 calendar months need not get a permit. Once over, collection must start no later than the first day of the fourth month after the month the safe harbor is exceeded.
• Pennsylvania: The threshold is measured by calendar year and collection starts April 1 of the following year, giving sellers time to compile calendar-year sales. The first collection period was July 1, 2019 to March 31, 2020, based on 2018 sales.
• New York: Timing: file a Certificate of Registration within 30 days after the day the thresholds are met, and begin collecting tax 20 days after that.
• Colorado: Timing: an out-of-state retailer must obtain a Colorado sales tax license and begin collecting by the first day of the first month commencing at least 90 days after its Colorado sales in the year exceed $100,000.

Each state page lists its registration link and any timing rule we found. If you crossed a threshold some time ago, a professional can help you decide how to handle past periods.

It depends on the state. From the official sources we reviewed: marketplace sales count in 20 jurisdictions (CA, CT, DC, HI, ID, IA, KY, MD, MI, MN, MO, NE, NV, NJ, NY, NC, SC, TX, WA and WI), are excluded in 16 (AL, AZ, AR, CO, FL, GA, IL, IN, ME, MA, MS, NM, OK, PA, TN and VA), and the guidance is unclear in 10 (KS, LA, ND, OH, RI, SD, UT, VT, WV and WY). Where it is unclear, the checker counts them to be safe and tells you if the result depends on it.

17 jurisdictions still use a transaction count alongside the dollar threshold: 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 to be met; the others trigger nexus if either is met. Several states have repealed their transaction test in recent years (see below), so older guides can be out of date.

In many states, yes: the threshold counts gross sales, including exempt sales and sometimes sales for resale. A few count only taxable sales: Florida, Missouri, New Mexico, North Dakota and Oklahoma. For those states, enter only your taxable sales in the checker. The "What counts" row on each state page quotes the state's own measure.

Delaware, Montana, New Hampshire and Oregon have no statewide sales tax, and Alaska has no state sales tax but many local ones: remote sellers into Alaska use a $100,000 local threshold set by the Alaska Remote Seller Sales Tax Commission. Being based in one of these states does not change other states' rules. You may still need to collect sales tax in states where you meet their thresholds.

Yes. The current rule took effect on or after January 1, 2024 in 6 states: Kentucky (August 1, 2026), Illinois (January 1, 2026), Utah (July 1, 2025), North Carolina (July 1, 2024), Wyoming (July 1, 2024), Indiana (January 1, 2024). In each case, the change removed a transaction test. Each state page has a "Recent change" note where one applies.