On June 21, 2018, The Supreme Court ruled in favor of South Dakota, granting the state authority to impose sales tax obligations on out-of-state transactions without requiring physical presence in the state. Since the ruling, several states have responded by implementing legislation to adopt economic nexus provisions thereby requiring remote sellers to collect sales tax without having a physical presence in the state.

To help you navigate the ever-changing nexus landscape for sales tax, please use the Sales Tax Economic Nexus for Remote Sellers chart below to help you identify which states have adopted economic nexus provisions. We also have an Economic Nexus Evaluator Tool to make an initial analysis of your economic nexus footprint. Please fill out this form to have it emailed to you.

Economic Nexus Enforcement Dates at a Glance
2017 Jan 1, 2018 Apr 1, 2018 Jun 21, 2018 Jul 1, 2018 Sept 1, 2018 Oct 1, 2018 Nov 1, 2018 Dec 1, 2018 Jan 1, 2019 Feb 1, 2019 Apr 1, 2019 Jun 1, 2019 Jul 1, 2019 Oct. 1, 2019
Aug 17 – RI*

Oct 1– MA

OH PA* NY HI, ME, OK*, VT MS AL, IL, IN, KY, MD, MI, MN, NV, ND, WA, WI NJ, NC, SC, SD CO*, CT DC, GA, IA, NE, UT, WV WY CA CO, ID AR, NM, TN, VA AZ, KS, TX

*Effective this date, Oklahoma, Pennsylvania, and Rhode Island enacted use tax notice and reporting requirements or remote sellers could elect to instead collect  sales tax.

Sales Tax Economic Nexus for Remote Sellers (as of September 13, 2019)*
State Economic Nexus Sales Threshold Transaction Threshold Does one or both thresholds need to be met? Nexus Time Frame Effective Date State Guidance
Alabama Yes $250,000 in retail sales N/A N/A Previous calendar year’s sales 10/1/2018 – Economic Nexus; 01/01/2019 – Marketplace facilitator provisions Ala. Admin. Code §  810-6-2-.90.03 
Alaska N/A
Arizona Yes Gross sales of $200,000 in 2019, $150,000 in 2020, $100,000 in 2021 and beyond N/A N/A Previous or current calendar year’s sales 10/1/2019 House Bill 2757
Arkansas Yes $100,000 aggregate sales 200 transactions One Previous or current calendar year 7/1/2019 economic nexus and marketplace facilitator provision Senate Bill 576 Act 822
California Yes $500,000 in retailer’s sales N/A One Preceding or current calendar year 4/1/2019- Economic nexus; 10/1/2019 -Marketplace facilitator provision Special Notice L-591
Colorado Yes $100,000 in retail sales N/A N/A Previous calendar year or the current calendar year Voluntary – 12/1/2018; grace period through News Release Colorado to require online retailers to collect sales tax (September 11, 2018)
Connecticut Yes Threshold 1: $250,000 gross sales through 6/30/2019

Threshold 2: $100,000 gross sales beginning 7/1/2019

200 retail sales Both 12-month period ending on the September 30th immediately preceding the monthly or quarterly period for which liability for tax is determined. Threshold 1: 12/1/2018

Threshold 2: 7/1/2019

Conn. Gen. Stat. § 12-407(a)(12) and (15)
Delaware N/A
District of Columbia Yes $100,000 in retail sales 200 separate retail sales One Previous or current calendar year 1/1/2019 – Economic Nexus; 4/1/2019 – Marketplace facilitator provisions OTR Notice 2019-02
Florida No
Georgia Yes Threshold 1: $250,000 gross sales through 6/30/2019
Threshold 2: $100,000 gross sales beginning 7/1/2019
200 separate retail sales One Previous or current calendar year 1/1/2019 – $250,000 or 200 retail transactions – MAY report and collect
1/1/2020 – $100,000 or 200 retail transactions – MUST collect
Georgia Dept. of Rev., Policy Bulletin SUT-2018-07 (Oct. 1, 2018)
Hawaii Yes $100,000 in gross sales 200 separate transactions One Current or preceding calendar year 7/1/2018 – Economic nexus for remote sellers
1/1/2020 – Marketplace facilitator
Hawaii Dept. of Taxation Announcements No. 2018-10 (06/27/2018)
Idaho Yes $100,000 in gross receipts N/A One Previous or current calendar year 6/1/2019 House Bill 259
Illinois Yes $100,000 in gross receipts 200 separate transactions One Current or preceding 12-month period; must evaluate quarterly 10/1/2018 – Economic nexus for remote sellers
1/1/2020 – Marketplace facilitators
ILCS Chapter 35 § 105/2
Indiana Yes $100,000 in retail sales 200 separate transactions One Current or preceding calendar year 10/1/2018 – Economic nexus for remote sellers
7/1/2019 – Marketplace facilitators
Ind. Code § 6-2.5-2-1(c) 
Iowa Yes $100,000 in retail sales 200 separate retail sales (Eliminated effective 7/1/2019) One Current or preceding calendar year 1/1/2019 – Economic nexus and marketplace facilitator provisions Iowa Code § 423.14A as enacted by S. F. 2417 (2018)
Kansas Yes Any remote sales into the state N/A N/A 10/1/2019 Notice 19-04
Kentucky Yes $100,000 in retail sales 200 separate  retail sales One Current or preceding calendar year 10/1/2018 – Economic Nexus; 07/01/2019 – Marketplace facilitator provisions Ky. Rev. Stat. Ann. § 139.340(2)(g) 
Louisiana Yes $100,000 in gross revenue 200 separate transactions One Current or preceding calendar year Before July 1, 2020 La. Rev. Stat Ann § 47:301(4)(m)(i), as added by 2018 La. H.B. 17
Maine Yes $100,000 in gross revenue 200 separate transactions One Current or preceding calendar year 7/1/2018 Me. Rev. Stat. Ann. 36 § 1951-B(3) 
Maryland Yes $100,000 in gross revenue 200 separate transactions One Previous or current calendar year 10/1/2018 – Economic nexus for remote sellers
10/1/2019 – Marketplace facilitators
COMAR 03.06.01.33 Out-of-State Vendor, Md. Cmptrlr
Massachusetts Yes Thereshold 1: $500,000 in gross sales AND 100 transactions
Threshold 2: $100,000 in gross sales effective 10/1/2019
100 transactions (Eliminated effective 10/1/2019) Both (Eliminated effective 10/1/2019) Previous calendar year 10/1/2017 Mass. Regs. Code tit. 830, §64H.1.7
Michigan Yes $100,000 in gross sales 200 separate transactions One Previous calendar year 10/1/2018 Michigan Revenue Administrative Bulletin 2018-16
Minnesota** Yes Threshold 1: $100,000 in retail sales at least 10 retail transactions
Threshold 2 : $100,000 retail sales
Threshold 1: 100 retail transactions
Threshold 2 : 200 retail transactions
One Previous 12 months Threshold 1: 10/1/2018 Economic nexus and marketplace facilitator provisions
Threshold 2 : 10/1/2019
Minn. Stat. §297A.66
Mississippi Yes $250,000 in gross sales N/A N/A Previous 12 months 9/1/2018 Miss. Administrative Code § 35.IV.3.09(100) 
Missouri No
Montana N/A
Nebraska Yes $100,000 in gross sales 200 separate transactions One Annually 1/1/2019 – Economic nexus for remote sellers;
4/1/2019 – Marketplace facilitators
Statement from the Nebraska Department of Revenue Regarding the South Dakota v. Wayfair United States Supreme Court Decision (July 27, 2018)
Nevada Yes $100,000 in retail sales 200 retail sales One Immediately preceding calendar year or the current calendar year  10/1/2018 Nevada Dept. of Taxn., Statement from Taxation Director Bill Anderson Concerning Approval of New Out-of-State Seller Sales Tax Requirements (Sept. 27,2018)
New Hampshire N/A
New Jersey Yes $100,000 in gross revenue 200 separate transactions  One Current or prior calendar year  11/1/2018 Notice, New Jersey Division of Taxation, August 14, 2015
New Mexico Yes $100,000 in gross receipts N/A One Previous calendar year 7//2019 – Economic nexus and marketplace facilitator provision House Bill 6
New York Yes $500,000 in sales of tangible personal property 100 sales Both Immediately preceding four quarter periods ending on the last day of February, May, August, and November 6/21/2018 – Economic nexus for remote sellers
6/1/2019 – Marketplace facilitators
N.Y. Tax Law §1101(b)(8)Notice N-19-1
North Carolina Yes $100,000 in gross sales 200 separate transactions One Previous or current calendar year 11/1/2018 North Carolina Sales and Use Tax Directive SD-18-6; N.C. Gen. Stat. §105-164
North Dakota Yes $100,000 in gross sales 200 separate transactions (Threshold eliminated 12/31/2018) One Previous calendar year 10/1/2018 – Economic Nexus; 10/1/2019 – Marketplace facilitator provisions N.D. Cent. Code § 57-39.2-02.2
Ohio*** Yes $100,000 in gross receipts 200 transactions N/A Current or preceding calendar year 8/1/2019 Ohio Information Release ST 2001-01
Oklahoma Yes Threshold 1: $10,000 in aggregate sales of tangible personal property

Threshold 2: $100,000 in aggregate sales of tangible personal property

N/A One Preceding 12 month calendar year Threshold 1: 7/1/2018- remote sellers (only until 10/31/2019) and marketplace facilitators must comply with notification and reporting requirements;
Threshold 2: 11/1/2019- Remote sellers must comply with this economic nexus threshold
Okla. Stat. Ann. Tit. 68, § 1392, as added by HB 1019, Laws of 2018
Oregon N/A
Pennsylvania Yes Threshold 1: $10,000 comply with notice and reporting;

Threshold 2: $100,000 taxable sales

N/A One Preceding 12 month calendar year 4/1/2018 or notification and reporting requirements Pa. Dept. of Rev., Remote Sellers
Rhode Island Yes $100,000 in gross revenue 200 separate transactions One Preceding 12 month calendar year 8/17/2017 or notification and reporting requirements R.I. Gen Laws § 44-18.2-3
South Carolina Yes $100,000 in gross revenue N/A N/A Previous or current calendar year 11/1/2018 SC Revenue Ruling #18-4
South Dakota Yes $100,000 in gross revenue 200 separate transactions One Previous of current calendar year 11/1/2018- except for defendants in the South Dakota v. Wayfair case; 03/01/2019 – Marketplace facilitator provisions S.D. Codified Laws Ann. §10-64-2
Tennessee Yes $500,000 in gross sales N/A N/A Previous 12 months 7/1/2019 Tenn. Comp. R. & Regs. § 1320-05-01-.129(2)
Texas Yes $500,000 in gross sales N/A N/A Preceding 12 calendar months 1/1/2019, enforcement begins 10/1/2019 Tex. Admin. Code tit. 34 § 3.286
Utah Yes $100,000 in gross revenue 200 separate transactions One Previous or current calendar year 1/1/2019 – Remote sellers
10/1/2019 – Marketplace facilitators
2018 Utah S.B. 2001
Vermont Yes $100,000 in gross sales 200 individual transactions One Any 12-month period preceding the monthly tax period for determining sales and use tax liability 7/1/2018 Vt. Stat. Ann. 32 § 9701(9)(F) and (G)
Virginia Yes $100,000 in gross retail sales 200 separate retail transactions One Previous or current calendar year 7/1/2019 – Economic nexus and marketplace facilitator provision HB 1722 Remote sales & use tax collection; sufficient activity by dealers & marketplace facilitators, etc.
Washington**** Yes $100,000 in gross retail sales***** 200 retail transactions (eliminated effective 07/01/2019) One Current or prior year 1/1/2018 – Marketplace facilitator provisions; 10/1/2018 – Economic nexus or current notification requirements if $10,000 in sales***** Wayfair’s impact on the Marketplace Fairness Act
West Virginia Yes $100,000 in gross sales 200 separate transactions  One During calendar year 2018 1/1/2019 – Economic nexus; 7/1/12019 – Marketplace facilitator provision West Virginia Administrative Notice 2018-18 (October 1, 2018)
Wisconsin Yes $100,000 in gross sales 200 separate transactions One Annually 10/1/2018 Remote Sellers – Wayfair Decision (July 5, 2018)
Wyoming Yes $100,000 in gross revenue 200 separate transactions One Current or preceding calendar year 2/1/2019 – Economic nexus; 7/1/2019 – Marketplace facilitator provision Wyo. Stat. § 39-15-501

*Does not include any proposed legislation or information regarding notice requirements for marketplace facilitators.
**Makes 10 or more retail sales totaling more than $100,000 or 100 or more retail sales and systematic solicitation of sales in the state. Remote sellers are not required to collect sales tax in Minnesota when a Marketplace Provider is collecting and remitting.
***Under Ohio law, an out-of-state vendor that uses Ohio software to make sales or that has relationships with content distribution networks in Ohio and has gross receipts of at least $500,000 from sales of tangible personal property to Ohio customers is deemed to have nexus.
**** Beginning July 1, 2017, businesses with more than $267,000 of yearly gross receipts sourced to Washington in 2017 ($285,000 in 2018) or at least 25 percent of total yearly gross receipts sourced to Washington has nexus for retailing Business and Occupation (B&O) tax.
*****Beginning January 1, 2018, remote sellers and marketplace facilitators making $10,000 or more in retail sales to Washington purchasers must either 1) register their business, and collect and submit sales/use tax on sales to Washington purchasers; or 2)  follow the use tax notice and reporting requirements. Once a business exceeds the $100,000 in retail sales, or 200 transactions as of October 1, 2018, the business no longer has a choice and must register and collect retail sales/use tax.