| Alabama | $250,000 in gross sales, revenue-only with no transaction test, measured over the previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Alaska | No state sales tax, so no state-level economic nexus threshold applies. No STATE sales tax. Local home-rule jurisdictions (Alaska Remote Seller Sales Tax Commission) use a statewide $100,000 threshold — verify locally if you ship to Alaska. | Selected Economic Nexus Thresholds by State. |
| Arizona | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Arkansas | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| California | $500,000 in gross sales, revenue-only with no transaction test, measured over the preceding or current calendar year. | Selected Economic Nexus Thresholds by State. |
| Colorado | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Connecticut | $100,000 in gross sales AND 200 transactions — both tests must be met, measured over the 12-month period ending Sept 30. | Selected Economic Nexus Thresholds by State. |
| Delaware | No state sales tax, so no state-level economic nexus threshold applies. No state sales tax (NOMAD). | Selected Economic Nexus Thresholds by State. |
| Florida | $100,000 in gross sales, revenue-only with no transaction test, measured over the previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Georgia | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Hawaii | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. Hawaii GET, not a sales tax, but economic-nexus rules apply. | Selected Economic Nexus Thresholds by State. |
| Idaho | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Illinois | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the preceding 12 months. Illinois has been moving to a revenue-only test (transaction count phased out effective 2026) — verify current status. | Selected Economic Nexus Thresholds by State. |
| Indiana | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. Transaction test repealed. | Selected Economic Nexus Thresholds by State. |
| Iowa | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. Transaction test repealed. | Selected Economic Nexus Thresholds by State. |
| Kansas | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Kentucky | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Louisiana | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. Transaction test repealed (effective 2023). | Selected Economic Nexus Thresholds by State. |
| Maine | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. Transaction test repealed. | Selected Economic Nexus Thresholds by State. |
| Maryland | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Massachusetts | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Michigan | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Minnesota | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the trailing 12 months. 200-transaction test under repeal in some periods — verify. | Selected Economic Nexus Thresholds by State. |
| Mississippi | $250,000 in gross sales, revenue-only with no transaction test, measured over the preceding 12 months. | Selected Economic Nexus Thresholds by State. |
| Missouri | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Montana | No state sales tax, so no state-level economic nexus threshold applies. No general state sales tax (NOMAD); some local resort-area taxes. | Selected Economic Nexus Thresholds by State. |
| Nebraska | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Nevada | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| New Hampshire | No state sales tax, so no state-level economic nexus threshold applies. No state sales tax (NOMAD). | Selected Economic Nexus Thresholds by State. |
| New Jersey | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| New Mexico | $100,000 in gross sales, revenue-only with no transaction test, measured over the previous calendar year. Gross receipts tax; revenue-only $100k. | Selected Economic Nexus Thresholds by State. |
| New York | $500,000 in gross sales AND 100 transactions — both tests must be met, measured over the preceding four sales-tax quarters. | Selected Economic Nexus Thresholds by State. |
| North Carolina | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. Transaction test repealed effective July 1, 2024. | Selected Economic Nexus Thresholds by State. |
| North Dakota | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. Transaction test repealed. | Selected Economic Nexus Thresholds by State. |
| Ohio | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Oklahoma | $100,000 in gross sales, revenue-only with no transaction test, measured over the preceding or current calendar year. | Selected Economic Nexus Thresholds by State. |
| Oregon | No state sales tax, so no state-level economic nexus threshold applies. No state sales tax (NOMAD). | Selected Economic Nexus Thresholds by State. |
| Pennsylvania | $100,000 in gross sales, revenue-only with no transaction test, measured over the previous 12 months. | Selected Economic Nexus Thresholds by State. |
| Rhode Island | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| South Carolina | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| South Dakota | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. The Wayfair state; transaction test repealed effective July 1, 2023. | Selected Economic Nexus Thresholds by State. |
| Tennessee | $100,000 in gross sales, revenue-only with no transaction test, measured over the previous 12 months. | Selected Economic Nexus Thresholds by State. |
| Texas | $500,000 in gross sales, revenue-only with no transaction test, measured over the preceding 12 months. | Selected Economic Nexus Thresholds by State. |
| Utah | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. Transaction test under repeal — verify current status. | Selected Economic Nexus Thresholds by State. |
| Vermont | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the preceding 12 months. | Selected Economic Nexus Thresholds by State. |
| Virginia | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Washington | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| West Virginia | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |
| Wisconsin | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. Transaction test repealed effective Feb 20, 2021. | Selected Economic Nexus Thresholds by State. |
| Wyoming | $100,000 in gross sales, revenue-only with no transaction test, measured over the current or previous calendar year. Transaction test repealed effective July 1, 2024. | Selected Economic Nexus Thresholds by State. |
| Washington D.C. | $100,000 in gross sales, or 200 transactions (verify the transaction test — states are repealing it), measured over the current or previous calendar year. | Selected Economic Nexus Thresholds by State. |