What are the economic nexus thresholds across all 50 states in 2026?

The 50-state economic nexus threshold grid (2026)

Every column matters. Threshold dollar amount, transaction-count test, structure (AND vs. OR vs. dollar-only), measurement basis, marketplace-facilitator inclusion, measurement period, and statute citation are each independent variables. A complete threshold determination requires all seven.

Column key:

• “Curr or prev” = current or previous calendar year.
• “12-mo” = trailing 12-month rolling period.
• “Prev cal yr” = previous calendar year only.
• “Prev 4 qtrs” = immediately preceding four sales tax quarters.
• “Yes” under Mktpl. Incl. = marketplace-facilitated sales count toward the seller’s own threshold.

Table notes. Alaska’s threshold applies only to local jurisdictions participating in ARSSTC; there is no state-level sales tax. Delaware, Montana, New Hampshire, and Oregon have no general state sales tax and no economic nexus rules. Hawaii uses the general excise tax (GET) rather than a traditional sales tax. Arizona uses transaction privilege tax (TPT). New Mexico uses gross receipts tax (GRT). AND-structure states are bolded in the Structure column. Connecticut’s measurement window runs October 1 to September 30, not a calendar year.

Measurement basis: why the dollar amount is not the full threshold

The threshold dollar figure is the headline, but the measurement basis determines what goes into the calculation. Three distinctions drive most of the threshold-tracking errors at a 20-to-40-state footprint.

Gross vs. taxable vs. retail. Texas measures “total Texas revenue,” meaning all sales into the state including nontaxable and exempt transactions (Tex. Tax Code §151.107; 34 TAC §3.286). A brand with $300,000 in total Texas revenue is over threshold even if $60,000 of it is exempt. Florida, by contrast, measures only taxable remote sales (Fla. Stat. §212.0596). A brand with $120,000 in total Florida sales but $85,000 taxable is under Florida’s threshold on the taxable basis. The same brand measured on a Texas-style gross basis would be over. Reading “$100,000” the same way in both states is a category error.

Washington’s cumulative gross receipts. Washington counts cumulative gross receipts including marketplace-facilitated sales (RCW 82.08.052). A brand with $70,000 in direct Shopify sales into Washington and $45,000 in Amazon-facilitated Washington sales has $115,000 in combined gross receipts, over threshold, even though Amazon collects and remits the tax on the facilitated portion. The measurement basis and the collection responsibility are separate questions. Crossing the threshold requires registration and reporting even when a marketplace handles collection.

California’s related-person aggregation. California (Cal. Rev. & Tax. Code §6203) measures gross sales including sales by related persons as defined under IRC §267(b). A DTC brand with a shared holding structure or related-party entities may need to aggregate across entities for California threshold purposes. Most other state statutes are silent on entity-level vs. consolidated measurement, which creates genuine ambiguity for brands with holding structures.

A 40-state footprint means 40 separate measurement-basis calculations running in parallel, not one rule applied uniformly. TaxCloud’s registration infrastructure handles state-by-state enrollment across all 50 states, with native Shopify and Shopify Plus integration so channel data flows directly into threshold tracking without manual reconciliation by state.

The transaction-count removal cascade through 2026

The original South Dakota v. Wayfair template (138 S. Ct. 2080 (2018)) set $100,000 OR 200 transactions as the model threshold. Most states adopted that template after 2018. The 200-transaction leg has since been removed in over thirty jurisdictions, leaving dollar-only tests in each.

As of May 2026:

• North Dakota: repealed for taxable years after December 31, 2018 (SB 2191; N.D.C.C. §57-39.2)
• Washington: repealed 2019 (RCW 82.08.052)
• Colorado: repealed 2019 (H.B. 19-1240; Colo. Rev. Stat. §39-26-102)
• California: dollar-only since 2019 adoption (Cal. Rev. & Tax. Code §6203; AB 147)
• South Dakota: the original Wayfair state subsequently moved to dollar-only (SDCL §10-64)
• Wisconsin: repealed effective February 20, 2021 (2021 Wis. Act 1; Wis. Stat. §77.51)
• Maine: repealed 2022 (L.D. 1216; 36 M.R.S. §1754-B)
• Louisiana: repealed 2023 (Act 425; La. R.S. §47:301(4)(m))
• Indiana: repealed 2024 (SEA 228; Ind. Code §6-2.5-2-1(c))
• North Carolina: repealed effective July 1, 2024 (H.B. 228, Session Law 2024-28; N.C. Gen. Stat. §105-164.8)
• Wyoming: repealed 2024 (Wyo. Stat. §39-15-501)
• Alaska ARSSTC: repealed effective January 1, 2025 (ARSSTC Uniform Code, updated August 2024)
• Utah: repealed effective July 1, 2025 (Utah Code §59-12-107)
• Illinois: repealed effective January 1, 2021 (P.A. 101-0604; 35 ILCS 120/2-b)

Two practical implications. A brand with 201 small transactions into Illinois totaling $80,000 would have triggered the old OR test. Under the current dollar-only rule effective January 1, 2021, it is under the $100,000 threshold and has no obligation. The transaction-count safety net no longer exists in Illinois. The inverse risk is equally real: a brand with 15 large-ticket transactions into Indiana totaling $120,000 would have been under the old 200-transaction count but is over the current dollar-only threshold. Indiana’s SEA 228 change was effective in 2024; a brand that concluded it had no Indiana obligation based on transaction count and did not re-analyze after that date has accumulating exposure.

States with active 200-transaction tests as of May 2026: Connecticut (as part of an AND test) and Puerto Rico.

The AND-test conjunction trap: New York and Connecticut

Most states with a dual threshold use OR: exceeding either the dollar amount or the transaction count triggers the obligation. Two states require both conditions simultaneously.

New York requires $500,000 in cumulative gross receipts AND more than 100 sales transactions, measured over the immediately preceding four sales tax quarters (NY Tax Law §1101(b)(8)). A brand with $600,000 in New York gross receipts but 90 transactions has not triggered economic nexus in New York. A brand with 150 transactions but $400,000 in receipts has not triggered it either. Both legs must be cleared at the same time.

New York DTF: “A vendor must have made more than $500,000 in cumulative gross receipts from sales of tangible personal property delivered in New York State AND have made more than 100 sales in New York State.”

Connecticut applies the same AND logic at a lower dollar threshold: $100,000 in gross receipts AND 200 transactions, measured over the 12-month period ending September 30 (Conn. Gen. Stat. §12-407(a)(15)(A)(x); P.A. 19-186). Connecticut’s measurement window is also distinct: it ends September 30, not on a calendar-year or rolling basis. A brand’s Connecticut nexus determination is built on October 1 to September 30, not January 1 to December 31.

The conjunction trap is most consequential for brands with high average order values and lower transaction counts. A DTC brand selling $1,500 furniture pieces into New York might clear $500,000 in receipts on 340 orders, satisfying both legs of the AND test. The same brand selling into Connecticut on 185 orders totaling $110,000 is over the dollar threshold but under the 200-transaction count, and owes nothing under the AND structure.

No other US states currently use AND logic for economic nexus. Connecticut and New York are the only two. In every other dual-threshold state, OR applies. Treating NY or CT as OR states is the misread that produces audit exposure.

Marketplace-facilitator inclusion: which states count facilitated sales in your threshold

Roughly 27 states include marketplace-facilitated sales in the seller’s own threshold count, even though the marketplace collects and remits the tax on those transactions. [needs verification: outside sources checked describe facilitator collection duties as near-universal across states, which may be a different rule than whether facilitated sales count toward the seller's own nexus threshold - confirm the ~27-state figure and state list against a current primary source before publish] As of May 2026: Alaska (ARSSTC), California, Connecticut, D.C., Hawaii, Idaho, Iowa, Kansas, Kentucky, Maryland, Michigan, Minnesota, Missouri, Nebraska, Nevada, New Jersey, New York, North Carolina, Ohio, Rhode Island, South Carolina, South Dakota, Texas, Vermont, Washington, West Virginia, and Wisconsin.

The operational implication for a brand selling through Shopify direct, Amazon, and Walmart: in an inclusion state, the brand’s threshold exposure is the sum of all channels. A brand with $60,000 in direct Shopify sales and $55,000 in Amazon-facilitated sales into New Jersey has $115,000 in combined gross sales, over New Jersey’s $100,000 threshold (N.J.S.A. §54:32B-3.5). Amazon collects and remits on its facilitated transactions. The brand handles the direct-channel portion. But the registration obligation and any direct-channel filing duties are the brand’s responsibility.

Exclusion states, where marketplace-facilitated sales do not count toward the seller’s own threshold, include Alabama, Arizona, Arkansas, Colorado, Florida, Georgia, Indiana, Louisiana, Maine, Massachusetts, Mississippi, New Mexico, North Dakota, Oklahoma, Pennsylvania, Tennessee, Utah, Virginia, and Wyoming. In these states, only direct-channel sales determine whether the threshold has been crossed.

Washington is the case study for getting inclusion wrong. Washington (RCW 82.08.052) includes facilitated sales in the threshold count and measures on cumulative gross receipts including exempt sales. A brand with $65,000 in Shopify direct and $50,000 in Amazon-facilitated Washington sales is over threshold at $115,000, even with the direct channel well under $100,000. The combination of inclusion and a broad measurement basis makes Washington a state where threshold logic pulled from another state’s rules produces systematic errors.

A multi-channel ecommerce brand approaching nexus in 20 or more states needs to track each channel’s volume by state, then apply the inclusion or exclusion rule per state before comparing against the threshold. TaxCloud combines Shopify direct and marketplace volume into a single threshold calculation across all 13,000+ jurisdictions, so the per-state inclusion rule runs automatically rather than requiring manual reconciliation by state.

No-sales-tax states and Alaska’s ARSSTC mechanics

Five states have no general state sales tax and no economic nexus rules at the state level: Alaska, Delaware, Montana, New Hampshire, and Oregon. Delaware, Montana, New Hampshire, and Oregon have no local sales tax obligations for remote sellers. For a brand selling exclusively into those four states, no sales tax registration or collection is required.

Alaska requires separate treatment. Alaska has no statewide sales tax, but more than 100 municipalities impose local sales taxes. The Alaska Remote Seller Sales Tax Commission (ARSSTC) coordinates remote-seller collection for participating local jurisdictions under a single uniform code. Brands selling into participating Alaska localities are subject to a $100,000 threshold measured against gross sales into those jurisdictions over the current or previous calendar year. The 200-transaction test was repealed effective January 1, 2025. The threshold is now dollar-only, and marketplace-facilitated sales are included in the count.

Two operational notes on Alaska. First, not all Alaska municipalities participate in ARSSTC. A brand with material Alaska volume should confirm which localities are active participating members before determining whether an obligation exists and which return to file. The ARSSTC handles filing consolidation for participating jurisdictions; obligations to non-participating municipalities, if any, follow those municipalities’ individual rules. Second, the ARSSTC threshold and filing process are local-only. There is no state-level Alaska return to file.

Brands treating the no-sales-tax states as a uniform zero-obligation line in their nexus map should single out Alaska. Treating Alaska as categorically zero because no state tax exists misses the ARSSTC local obligation for brands over the $100,000 threshold in participating jurisdictions. The error is common for brands that reach the threshold on combined Amazon and direct-channel Alaska sales, since marketplace-facilitated volume is included in the ARSSTC count.

Using the grid operationally

The grid above is a quarterly-maintenance document, not a one-time lookup. Three things change often enough to require active tracking: state statutes are amended (Illinois P.A. 104-0006 effective January 1, 2026 is the most recent example) [needs verification: this citation was not part of the corrections applied above, which identify the Illinois 200-transaction repeal as P.A. 101-0604 effective January 1, 2021 - confirm whether P.A. 104-0006 is a separate, still-accurate Illinois enactment or a duplicate of the corrected citation], measurement windows make thresholds dynamic rather than static, and a growing brand’s channel and footprint mix shifts with each 3PL node, marketplace addition, or remote hire.

A $20M to $80M brand registered in 20 to 40 states runs this at two cadences. Monthly: pull revenue by state from each active channel, apply the correct measurement basis per state, and compare against the threshold using the correct measurement window. Quarterly: review the grid for statute changes, update marketplace-inclusion status for any states that have shifted, and confirm registration status for any state approaching threshold on a current-year or rolling basis.

Threshold crossing is not the only trigger for registration changes. A state that previously excluded marketplace-facilitated sales and amends its statute to include them changes the calculus for every brand with marketplace volume into that state, independent of any revenue change. Connecticut and New York require separate AND-test tracking from OR-test states: crossing one leg of the threshold but not both produces no obligation in those two states, and a combined-volume analysis will overstate exposure.

The measurement period column matters for retroactive exposure during an audit. A brand that crossed a state’s threshold in Q3 of the prior year faces lookback exposure running from the threshold-crossing date. The measurement period determines when the clock started; trailing-nexus rules determine how far the state can reach after a brand falls below threshold or deregisters (see Does trailing nexus still apply once we stop selling into a state?). Most states have not published explicit trailing-nexus rules, which means deregistration carries risk separate from threshold mechanics.

For a finance team running a quarterly nexus review, an M&A diligence pass, or a first audit-readiness sweep, the grid is the starting document. TaxCloud is the operational layer that absorbs the work it reveals: registration across all 50 states, calculation across 13,000+ jurisdictions through one API, native Shopify and Shopify Plus integration, and consolidated SST filing across the 23 full SST member states (Tennessee participates as an associate member and is not part of the consolidated filing process).