Economic Nexus Calculator
Enter your sales and orders by state to see where you've crossed the economic nexus threshold and must collect sales tax.
States where you've crossed the economic nexus threshold
3
Florida, Georgia, New Jersey. Register with those states and start collecting sales tax.
- Over the threshold
- 3
- Within 20% of it
- 2
- States with sales entered
- 12
States set different start dates once you cross, from the next sale to the start of a later month or quarter. Confirm the rule on each state's page, register, then turn on collection in your store.
Breakdown
- Florida: over the threshold
- $131,000 in sales (threshold $100,000)
- Georgia: over the threshold
- 236 transactions (threshold 200)
- New Jersey: over the threshold
- 390 transactions (threshold 200)
- Ohio: 90% of the way
- 180 of 200 transactions
- Washington: 88% of the way
- $88,000 of $100,000
Your sales and orders by state
- AlabamaNo sales entered
$250,000 in sales · Previous calendar year · Retail sales only Source
- AlaskaNo sales entered
$100,000 in sales · Previous or current calendar year · Transaction test dropped 1 Jan 2025 · No state sales tax; this is the local-tax threshold set by the Alaska Remote Seller Sales Tax Commission Source
- ArizonaUnder
$100,000 in sales · Previous or current calendar year Source
- ArkansasNo sales entered
$100,000 or 200 transactions · Previous or current calendar year Source
- CaliforniaUnder
$500,000 in sales · Previous or current calendar year · Includes sales by related companies Source
- ColoradoUnder
$100,000 in sales · Previous or current calendar year Source
- ConnecticutNo sales entered
$100,000 and 200 transactions · 12 months ending 30 September Source
- DelawareNo state sales tax
No statewide sales tax Source
No state sales tax to register for.
- District of ColumbiaCheck with the state
Threshold not confirmed on an official page as of 30 Sep 2026 State page
We couldn't confirm this threshold on the state's site. Check with the state.
- FloridaOver the threshold
$100,000 in sales · Previous calendar year · Taxable remote sales Source
- GeorgiaOver the threshold
$100,000 or 200 transactions · Previous or current calendar year Source
- HawaiiNo sales entered
$100,000 or 200 transactions · Previous or current calendar year · General excise tax Source
- IdahoNo sales entered
$100,000 in sales · Previous or current calendar year Source
- IllinoisUnder
$100,000 in sales · Previous 4 calendar quarters · Transaction test dropped 1 Jan 2026 Source
- IndianaNo sales entered
$100,000 in sales · Previous or current calendar year · Transaction test dropped 1 Jan 2024 Source
- IowaNo sales entered
$100,000 in sales · Previous or current calendar year · Counts all Iowa sales, including exempt and marketplace sales Source
- KansasNo sales entered
$100,000 in sales · Previous or current calendar year Source
- KentuckyNo sales entered
$100,000 or 200 transactions · Previous or current calendar year Source
- LouisianaCheck with the state
Threshold not confirmed on an official page as of 30 Sep 2026 State page
We couldn't confirm this threshold on the state's site. Check with the state.
- MaineNo sales entered
$100,000 in sales · Previous or current calendar year Source
- MarylandNo sales entered
$100,000 or 200 transactions · Previous or current calendar year Source
- MassachusettsCheck with the state
Threshold not confirmed on an official page as of 30 Sep 2026 State page
We couldn't confirm this threshold on the state's site. Check with the state.
- MichiganCheck with the state
Threshold not confirmed on an official page as of 30 Sep 2026 State page
We couldn't confirm this threshold on the state's site. Check with the state.
- MinnesotaNo sales entered
$100,000 or 200 transactions · Previous 12 months · Retail sales Source
- MississippiNo sales entered
$250,000 in sales · Previous 12 months Source
- MissouriNo sales entered
$100,000 in sales · Previous 12 months, checked each quarter · Taxable sales Source
- MontanaNo state sales tax
No statewide sales tax Source
No state sales tax to register for.
- NebraskaNo sales entered
$100,000 or 200 transactions · Previous or current calendar year Source
- NevadaNo sales entered
$100,000 or 200 transactions · Previous or current calendar year Source
- New HampshireNo state sales tax
No statewide sales tax Source
No state sales tax to register for.
- New JerseyOver the threshold
$100,000 or 200 transactions · Previous or current calendar year Source
- New MexicoNo sales entered
$100,000 in sales · Previous calendar year · Taxable gross receipts Source
- New YorkUnder
$500,000 and 100 transactions · Previous 4 sales tax quarters · Sales of goods only Source
- North CarolinaNo sales entered
$100,000 in sales · Previous or current calendar year · Transaction test dropped 1 Jul 2024 Source
- North DakotaNo sales entered
$100,000 in sales · Previous or current calendar year · Transaction test dropped from 2019 Source
- Ohio90% of the way
$100,000 or 200 transactions · Previous or current calendar year Source
- OklahomaNo sales entered
$100,000 in sales · Previous or current calendar year · Taxable sales Source
- OregonNo state sales tax
No statewide sales tax Source
No state sales tax to register for.
- PennsylvaniaUnder
$100,000 in sales · Previous calendar year Source
- Rhode IslandNo sales entered
$100,000 or 200 transactions · Previous calendar year Source
- South CarolinaNo sales entered
$100,000 in sales · Previous or current calendar year Source
- South DakotaNo sales entered
$100,000 in sales · Previous or current calendar year · Transaction test dropped 1 Jul 2023 Source
- TennesseeNo sales entered
$100,000 in sales · Previous 12 months Source
- TexasUnder
$500,000 in sales · Previous 12 months Source
- UtahNo sales entered
$100,000 in sales · Previous or current calendar year · Transaction test dropped 1 Jul 2025 Source
- VermontNo sales entered
$100,000 or 200 transactions · Previous 12 months (review each quarter) Source
- VirginiaNo sales entered
$100,000 or 200 transactions · Previous or current calendar year Source
- Washington88% of the way
$100,000 in sales · Previous or current calendar year · Transaction test dropped 14 Mar 2019 Source
- West VirginiaNo sales entered
$100,000 or 200 transactions · Previous or current calendar year Source
- WisconsinNo sales entered
$100,000 in sales · Previous or current calendar year · Transaction test dropped 20 Feb 2021 Source
- WyomingNo sales entered
$100,000 in sales · Previous or current calendar year · Transaction test dropped 1 Jul 2024 Source
Last checked 30 Sep 2026. States count sales differently (gross, retail or taxable sales, with or without marketplace sales) and over different periods. Use each state's link to confirm before you register.
How economic nexus thresholds work
Since the Supreme Court's 2018 Wayfair decision, states can require out-of-state sellers to collect sales tax once their sales into the state pass a set level, even with no office or stock there. That level is the economic nexus threshold.
- Most states: $100,000 of sales. Alabama and Mississippi use $250,000; California, New York and Texas use $500,000.
- Transaction test: some states also count orders (usually 200), and you're in if you pass either test. Connecticut and New York require both.
- Measurement period: usually the previous or current calendar year, but some use the previous calendar year only, the last 12 months or the last four quarters.
Example (the calculator's starting numbers)
- Florida: $131,000 in sales
- Over $100,000
- Georgia: $64,000 and 236 orders
- Over 200 transactions
- New Jersey: $42,000 and 390 orders
- Over 200 transactions
- Ohio: $38,000 and 180 orders
- 90% of the way
- Illinois: $71,000 and 640 orders
- Under: no transaction test since 2026
- New York: $96,000 and 820 orders
- Under: needs $500,000 and 100 sales
3 states over the threshold (Florida, Georgia, New Jersey) and 2 within 20% (Washington at 88% and Ohio at 90%).
States that dropped the 200-transaction test
The order-count test catches small sellers with many cheap orders, and a growing number of states have removed it. In these states only the dollar threshold counts now:
| State | Transaction test dropped |
|---|---|
| Illinois | 1 Jan 2026 |
| Utah | 1 Jul 2025 |
| Alaska (local taxes, ARSSTC) | 1 Jan 2025 |
| North Carolina, Wyoming | 1 Jul 2024 |
| Indiana | 1 Jan 2024 |
| South Dakota | 1 Jul 2023 |
| Wisconsin | 20 Feb 2021 |
| Washington | 14 Mar 2019 |
| North Dakota | From 2019 |
As of 30 Sep 2026 the test still applies in Arkansas, Georgia, Hawaii, Kentucky, Maryland, Minnesota, Nebraska, Nevada, New Jersey, Ohio, Rhode Island, Vermont, Virginia and West Virginia (either test), and in Connecticut and New York (both tests). We couldn't confirm the current rule for the District of Columbia, Louisiana, Massachusetts or Michigan on an official page, so the calculator marks them "Check with the state".
After you cross: registering and collecting in Shopify and WooCommerce
- 01
Register with the state first
Apply for a sales tax permit on the state's revenue site. Start dates differ: Iowa wants collection from the first day of the month at least 30 days after you cross, Colorado from the first day of the month at least 90 days after, and Missouri by three months after the quarter closes. Each state's link in the calculator has its rule.
- 02
Shopify
Go to Settings → Taxes and duties → United States. Shopify's tax liability insights flag states as Action required or Monitoring (80% of a threshold). Click Set up tax collection, enter your Sales tax ID and click Collect taxes.
- 03
WooCommerce
Turn on taxes at WooCommerce → Settings → General → Enable tax rates and calculations, then add the state's rates under WooCommerce → Settings → Tax → Standard rates, or use an automated tax service.
Mistakes to avoid
- Counting only taxable sales. Many states count gross sales, including exempt and marketplace sales. Iowa, South Carolina and Washington say so outright; New Mexico and Missouri count taxable sales only.
- Using one period for every state. Florida, New Mexico, Pennsylvania and Rhode Island look at the previous calendar year only; Texas, Tennessee and Missouri use the last 12 months.
- Forgetting physical nexus. Stock in a 3PL or marketplace warehouse, staff or an office create nexus whatever your sales.
- Leaving it too long. Registering late can leave you owing the tax you didn't collect from customers.
Questions people ask
What is the most common economic nexus threshold?
$100,000 in sales into the state. A few states are higher: $250,000 in Alabama and Mississippi, and $500,000 in California, New York and Texas.
Which states don't have sales tax?
Delaware, Montana, New Hampshire and Oregon have no statewide sales tax. Alaska has none at state level, but local taxes are collected through the Alaska Remote Seller Sales Tax Commission, which uses a $100,000 threshold.
Do marketplace sales count toward the threshold?
In many states, yes, even though the marketplace collects the tax on them. States such as Iowa, Washington and Texas include them; check each state's page before you leave them out.
Does Illinois still use the 200-transaction test?
No. From 1 Jan 2026 Illinois only looks at $100,000 of gross receipts over the previous four calendar quarters.
Is "over the threshold" the same as "at" it?
Not always: some states say "exceeds $100,000" and others "$100,000 or more". The calculator flags you once you reach the figure, which is the safer reading.
Related tools
Want this builtinto your store?
I'm Emmanuel, a Shopify and WooCommerce developer. If this tool pointed at something you'd rather have fixed for you (a faster store, cleaner product data, a migration, a custom feature), send me a note.
Emmanuel Asika
Shopify & WooCommerce developer, Dublin
I build and fix online stores: new builds, migrations, speed, SEO and the custom bits apps can't do.
Last reviewed 30 September 2026.
Sources: Shopify Help Center: US tax liability insights · WooCommerce: Setting up taxes in WooCommerce · Alabama Department of Revenue: Simplified Sellers Use Tax · Alaska Remote Seller Sales Tax Commission · Arizona Revised Statutes 42-5044 · Arkansas DFA: Remote sellers · California CDTFA: Wayfair · Colorado: Out-of-state businesses · Connecticut General Statutes, chapter 219 · Florida Department of Revenue: Sales tax · Georgia DOR: Policy bulletin SUT-2019-02 · Hawaii Revised Statutes 237-2.5 · Idaho Code 63-3611 · Illinois DOR: Informational bulletin FY 2026-28 · Indiana DOR: Remote sellers · Iowa DOR: Remote sellers · Kansas DOR: Notice 21-17 · Kentucky DOR: Remote retailers FAQs · Maine Revised Statutes 36 §1754-B · Maryland COMAR 03.06.01.33 · Minnesota DOR: Remote sellers FAQs · Mississippi Administrative Code, Title 35 Part IV · Missouri DOR: Remote sellers · Nebraska DOR: Remote seller FAQs · Nevada DOT: Remote sellers · New Jersey Division of Taxation: Remote sellers · New Mexico TRD: Determining nexus · New York DTF: Do I need to register? · North Carolina DOR: Remote sales · North Dakota: Remote sellers · Ohio DOT: Sales and use tax · Oklahoma Tax Commission: Businesses · Pennsylvania DOR: Online retailers · Rhode Island Division of Taxation: Remote sellers · South Carolina DOR: Remote sellers · South Dakota DOR: 2023 legislative updates · Tennessee DOR: Out-of-state dealers · Texas Comptroller: Remote sellers · Utah SB 47 (2025) · Vermont DOT: Wayfair FAQs · Virginia Tax: Remote sellers · Washington DOR: Remote sellers · West Virginia Tax: Remote sellers · Wisconsin DOR: Remote sellers · Wyoming HB 197 (2024)