Economic Nexus & Sales Tax by State (2026)
Find out which states you owe sales tax in, check each state's nexus threshold, and get direct links to register. All 50 states covered.
Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.
Sales Tax & Nexus Map
👆 Click any state on the map above to see its sales tax rate, economic nexus threshold, and registration link.
The state of sales-tax nexus in 2026
Since South Dakota v. Wayfair (2018), every state with a sales tax can require out-of-state sellers to collect it once they cross an economic-nexus threshold. Nearly a decade on, the country has converged on one number, but a few outliers and one lingering trap still catch remote sellers off guard.
$100,000 is the near-universal standard
40states set their economic-nexus threshold at exactly $100,000 in annual salesOf the 45 states that levy a sales tax, 40 use a flat $100,000 sales threshold, the figure South Dakota's law used and the Supreme Court blessed. For most online sellers, that single number is the one to watch: cross $100,000 of sales into a state and you generally owe registration and collection there, whether you made that in two orders or two thousand.
The high-threshold outliers, and the 16-state transaction trap
A handful of the largest markets set the bar higher: California, New York, Texas lead the country with the highest sales thresholds, giving small sellers more room before they trigger nexus in those states. The more dangerous detail runs the other way. 16 states still keep a separate transaction-count trigger, a set number of separate sales (often 200). In most of them, crossing either the dollar or the transaction line creates nexus (a couple, Connecticut and New York, require both). A seller of low-priced goods can blow past 200 orders in a state while making only a few thousand dollars there, and owe sales tax anyway. It is the single most common way small sellers back into an obligation they never saw coming, though the trap is shrinking, as several states have repealed their transaction test in recent years in favor of a dollars-only threshold.
Treat $100,000 as your default alarm in every sales-tax state, but if you sell high-volume, low-ticket items, track your order count too, in the 16 transaction-trigger states, the number of sales can cross the line long before the dollars do.
The 5 states with no sales tax at all
5 states levy no statewide sales tax, so there is no economic-nexus threshold to cross for state-level sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. One important caveat. Alaska has no statewide tax, but many Alaskan municipalities impose local sales taxes and enforce their own economic-nexus rules through the Alaska Remote Seller Sales Tax Commission, so “no Alaska sales tax” is not true for every location in the state.
Thresholds and rules reflect a 2026 review of state Department of Revenue guidance and change frequently. Confirm the current threshold with the state (use the registration link for each state above) before relying on it. This page is informational and is not legal or tax advice.
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Why remote sellers must track economic nexus
Before 2018, sales tax was simple for online sellers: if you had no physical presence in a state, you didn't owe that state's sales tax. The Supreme Court's 2018 ruling in South Dakota v. Wayfair changed that permanently. Now every state with a sales tax can require remote sellers to collect and remit tax once they cross a revenue or transaction threshold, even with zero physical presence. Crossing a threshold without registering exposes you to back taxes, interest, and penalties.
- The most common threshold is $100,000 in sales or 200 transactions in a calendar year
- 45 states plus DC have a statewide sales tax; Alaska, Montana, New Hampshire, Oregon, and Delaware do not
- Marketplace sales (Amazon, Etsy, eBay) are covered by marketplace facilitator laws in most states, but your direct website sales are your responsibility
- Once you cross a threshold, most states allow 30 to 60 days to register before your next collection obligation begins
Test Your Sales Tax Knowledge
Common misconceptions about economic nexus, answer true or false.
1. Selling on Etsy or Amazon means the platform collects sales tax for you in all states.
2. Physical presence (like an office or employee) is the only way to create sales tax nexus.
3. Alaska has no statewide sales tax, so you never owe sales tax on Alaska sales.
4. Once you exceed a state's nexus threshold, you must register before your next sale.
5. Services like consulting and SaaS subscriptions can be taxable in some states.
All 50 States at a Glance
Click any state name to jump to its details on the map above.
| State | Base Rate | Nexus Threshold | Register |
|---|---|---|---|
| 4% | $250,000 in sales in the previous calendar year | Register → | |
| No sales tax | N/A | N/A | |
| 5.6% | $100,000 in sales in the current or previous calendar year | Register → | |
| 6.5% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 7.25% | $500,000 in sales in the previous or current calendar year | Register → | |
| 2.9% | $100,000 in sales in the previous calendar year | Register → | |
| 6.35% | $100,000 in sales AND 200 transactions (both thresholds must be met) | Register → | |
| No sales tax | N/A | N/A | |
| 6% | $100,000 in sales in the previous calendar year | Register → | |
| 4% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 4% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 6% | $100,000 in sales in the previous or current calendar year | Register → | |
| 6.25% | $100,000 in sales in the previous 12-month period (no transaction-count threshold) | Register → | |
| 7% | $100,000 in sales in the previous or current calendar year (no transaction-count threshold) | Register → | |
| 6% | $100,000 in sales in the previous or current calendar year | Register → | |
| 6.5% | $100,000 in sales in the current or previous calendar year | Register → | |
| 6% | $100,000 in sales in the previous or current calendar year (200-transaction threshold repealed effective Aug 1, 2026) | Register → | |
| 4.45% | $100,000 in sales in the previous or current calendar year (no transaction-count threshold) | Register → | |
| 5.5% | $100,000 in sales in the previous or current calendar year (no transaction-count threshold) | Register → | |
| 6% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 6.25% | $100,000 in sales in the previous calendar year | Register → | |
| 6% | $100,000 in sales or 200 transactions in the previous calendar year | Register → | |
| 6.875% | $100,000 in sales or 200 transactions in the previous 12-month period | Register → | |
| 7% | $250,000 in sales in the previous 12-month period | Register → | |
| 4.225% | $100,000 in sales in the previous or current calendar year | Register → | |
| No sales tax | N/A | N/A | |
| 5.5% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 6.85% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| No sales tax | N/A | N/A | |
| 6.625% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 5% | $100,000 in sales in the previous calendar year | Register → | |
| 4% | $500,000 in sales AND 100 transactions (both must be met) | Register → | |
| 4.75% | $100,000 in sales in the previous or current calendar year (no transaction-count threshold) | Register → | |
| 5% | $100,000 in sales in the previous or current calendar year (no transaction-count threshold) | Register → | |
| 5.75% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 4.5% | $100,000 in sales in the previous or current calendar year | Register → | |
| No sales tax | N/A | N/A | |
| 6% | $100,000 in sales in the previous 12-month period | Register → | |
| 7% | $100,000 in sales or 200 transactions in the previous calendar year | Register → | |
| 6% | $100,000 in sales in the previous or current calendar year | Register → | |
| 4.2% | $100,000 in sales in the previous or current calendar year (no transaction-count threshold) | Register → | |
| 7% | $100,000 in sales in the previous 12-month period | Register → | |
| 6.25% | $500,000 in sales in the previous 12-month period | Register → | |
| 4.85% | $100,000 in sales in the previous or current calendar year (no transaction-count threshold) | Register → | |
| 6% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 5.3% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 6.5% | $100,000 in sales in the previous or current calendar year | Register → | |
| 6% | $100,000 in sales or 200 transactions in the previous or current calendar year | Register → | |
| 5% | $100,000 in sales in the previous or current calendar year (no transaction-count threshold) | Register → | |
| 4% | $100,000 in sales in the previous or current calendar year (no transaction-count threshold) | Register → |
Disclaimer: This tool provides general educational information about sales tax economic nexus thresholds and is not legal or tax advice. Nexus laws change frequently. Verify current thresholds with each state's department of revenue or consult a licensed tax professional before making compliance decisions.